The Effect of Technology Readiness, Digital Competence, Perceived Usefulness, and Ease of Use on Accounting Students Artificial Intelligence Technology Adoption

The research aims to determine the effect of technology readiness, digital competence, perceived usefulness, and ease of use on accounting students' artificial intelligence technology adoption. This study uses quantitative methods using a questionnaire with 44 items. The research uses convenience sampling technique, in which the research has a sample of 152 respondents from accounting students who are currently studying at universities in West Jakarta, Indonesia. This study uses the Partial Least Square Path Modeling (PLS-PM) approach to analyze the collected data. This study indicates that perceived ease of use and usefulness significantly affect artificial intelligence technology adoption. However, digital competence and technology readiness does not affect artificial intelligence technology adoption. Professionals in the accounting field believe artificial intelligence will have a significant role in the future. Accounting students need to prepare themselves for when learning artificial intelligence becomes a must