Proceedings of the 2nd International Conference on Environmental, Energy, and Earth Science, ICEEES 2023, 30 October 2023, Pekanbaru, Indonesia

Research Article

Readiness of Accounting Students in Riau Province to Artificial Intelligence in Accounting

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  • @INPROCEEDINGS{10.4108/eai.30-10-2023.2343100,
        author={Donal Devi Amdanata and Burhan  Burhan and Agus  Seswandi and Aulia Rani Annisava},
        title={Readiness of Accounting Students in Riau Province to Artificial Intelligence in Accounting},
        proceedings={Proceedings of the 2nd International Conference on Environmental, Energy, and Earth Science, ICEEES 2023, 30 October 2023, Pekanbaru, Indonesia},
        publisher={EAI},
        proceedings_a={ICEEES},
        year={2024},
        month={4},
        keywords={artificial intelligence; accounting; technology},
        doi={10.4108/eai.30-10-2023.2343100}
    }
    
  • Donal Devi Amdanata
    Burhan Burhan
    Agus Seswandi
    Aulia Rani Annisava
    Year: 2024
    Readiness of Accounting Students in Riau Province to Artificial Intelligence in Accounting
    ICEEES
    EAI
    DOI: 10.4108/eai.30-10-2023.2343100
Donal Devi Amdanata1,*, Burhan Burhan1, Agus Seswandi1, Aulia Rani Annisava2
  • 1: Universitas Lancang Kuning, Pekanbaru, Indonesia
  • 2: Universitas Islam Negeri Sultan Syarif Kasim Riau, Pekanbaru, Indonesia
*Contact email: donaldev.mec@gmail.com

Abstract

The purpose of this study is to determine how prepared accounting students are to embrace artificial intelligence (AI) in the field. This research employs a quantitative approach with a Google Forms-distributed questionnaire. A sample of 152 accounting students from Indonesian institutions in the Riau Province participated in this study. The data for this investigation are analyzed using the PLS-SEM method. The study's findings are in line with other research, which found a strong correlation between technical preparedness and AI technology. As mediating variables, this study included supporters of AI technology in the form of technological tools and human resources. The findings indicate a strong positive correlation between AI technology and its support factors. It does not, however, prove that there is a meaningful link in the indirect relationship.