Rethinking Learning in the Age of AI: A Quantitative Study on ChatGPT Adoption among Accounting Students

Sheila Febriani Putri; Hanjar Ikrima Nanda; Eliza Silviana Miftakh; Cipto Wardoyo; Muhammad Ifan Ali Mustofa; Bilqis Rizqia Zulfida

doi:10.55927/jfbd.v4i4.459

Authors

Sheila Febriani Putri Universitas Negeri Malang
Hanjar Ikrima Nanda Universitas Negeri Malang
Eliza Silviana Miftakh Universitas Negeri Malang
Cipto Wardoyo Universitas Negeri Malang
Muhammad Ifan Ali Mustofa Universitas Negeri Malang
Bilqis Rizqia Zulfida Universitas Negeri Malang

DOI:

https://doi.org/10.55927/jfbd.v4i4.459

Keywords:

ChatGPT, Ease of Use (Simplicity), Intention to Use, Perceived Usefulness, Trust

Abstract

This study aims to analyze the influence of Enthusiasm, Simplicity, Trust, and Friends Influence on Usefulness and Intended Use of ChatGPT among accounting students. Data were obtained from 120 accounting students and analysed using multiple linear regression after going through a classical assumption test which showed the data were normally distributed and free of multicollinearity and heteroscedasticity. The results show that Simplicity, Trust, and Friends Influence have a significant effect on Usefulness, while only Trust has an effect on Intended Use. This finding supports the UTAUT model, that effort expectancy and trust are the dominant factors of technology acceptance. Accounting students rated ChatGPT as useful if it is easy to use, accurate, and trustworthy.

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