Analisis Jalur Hubungan Perceived Ease of Use dan Artificial Intelligence Adoption: Peran Krusial Perceived Usefulness sebagai Mediator
Abstract
This study aims to examine the influence of Perceived Ease of Use on Artificial Intelligence Adoption, with Perceived Usefulness serving as a mediating variable among accounting students in Indonesia. The research employs a quantitative descriptive method, utilizing primary data collected via online questionnaires distributed through a purposive sampling technique to 251 respondents. Data analysis was conducted using the Structural Equation Modeling (SEM) approach with SmartPLS software. The findings indicate that Perceived Ease of Use has a positive and significant effect on both Perceived Usefulness and Artificial Intelligence Adoption. Furthermore, Perceived Usefulness has a positive and significant impact on Artificial Intelligence Adoption and is proven to mediate the relationship between Perceived Ease of Use and Artificial Intelligence Adoption.
References
Beryl Odonkor, Simon Kaggwa, Prisca Ugomma Uwaoma, Azeez Olanipekun Hassan, and Oluwatoyin Ajoke Farayola, “The impact of AI on accounting practices: A review: Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting,” World Journal of Advanced Research and Reviews, vol. 21, no. 1, pp. 172–188, Jan. 2024, doi: 10.30574/wjarr.2024.21.1.2721.
A. F. Holmes and A. Douglass, “Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education,” Journal of Emerging Technologies in Accounting, vol. 19, no. 1, pp. 53–68, Mar. 2022, doi: 10.2308/JETA-2020-054.
Moh. R. Eka Putra, N. Sukma Wati, S. Husain, and Rismala, “ADAPTABILITY OF THE ACCOUNTANT PROFESSION: MENGGALI MAKNAKEBERADAAN PROFESI AKUNTAN DALAM MENAVIGASI TANTANGAN DAN MEMPERTAHANKAN RELEVANSI DI ERA TRANSFORMASI DIGITAL,” Jurnal Bisnis dan Kewirausahaan, vol. 13, no. 1, pp. 128–137, Jan. 2024, doi: 10.37476/jbk.v13i1.4517.
J. Antares, S. Hasugian, and W. Satria, “Integrasi Artificial Intelligence dalam Sistem Informasi: Meningkatkan Efisiensi dan Otomatisasi,” vol. 6, no. 1, 2025.
S. S. Salihi, “PERAN TEKNOLOGI DALAM MENINGKATKAN EFEKTIVITAS AUDIT INTERNAL,” JITAA, vol. 3, no. 2, pp. 140–148, 2024, doi: 10.62668/jitaa.v3i02.1407.
M. Jang, M. Aavakare, S. Nikou, and S. Kim, “The impact of literacy on intention to use digital technology for learning: A comparative study of Korea and Finland,” Telecomm Policy, vol. 45, no. 7, Aug. 2021, doi: 10.1016/j.telpol.2021.102154.
R. K. Kampa, “Combining technology readiness and acceptance model for investigating the acceptance of m-learning in higher education in India,” Asian Association of Open Universities Journal, vol. 18, no. 2, pp. 105–120, Nov. 2023, doi: 10.1108/AAOUJ-10-2022-0149.
A. Saihi, M. Ben-Daya, M. Hariga, and R. As’ad, “A Structural equation modeling analysis of generative AI chatbots adoption among students and educators in higher education,” Computers and Education: Artificial Intelligence, vol. 7, Dec. 2024, doi: 10.1016/j.caeai.2024.100274.
N. T. M. Anh et al., “The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam,” Journal of Risk and Financial Management, vol. 17, no. 1, Jan. 2024, doi: 10.3390/jrfm17010027.
M. R. Sudaryanto, M. A. Hendrawan, and T. Andrian, “The Effect of Technology Readiness, Digital Competence, Perceived Usefulness, and Ease of Use on Accounting Students Artificial Intelligence Technology Adoption,” in E3S Web of Conferences, EDP Sciences, May 2023. doi: 10.1051/e3sconf/202338804055.
J. Stevanus Salim et al., “Persepsi Mahasiswa Atas Kegunaan dan Kemudahan Teknologi Terhadap Adopsi Teknologi Kecerdasan Buatan dalam Akuntansi,” 2025.
R. M. Nouraldeen, “The impact of technology readiness and use perceptions on students’ adoption of artificial intelligence: the moderating role of gender,” Development and Learning in Organizations, vol. 37, no. 3, pp. 7–10, Apr. 2023, doi: 10.1108/DLO-07-2022-0133.
L. Rina, L. Kaira, G. Mohammed Sultan Saif, and W. Setyaningsih, “The Contribution of Artificial Intelligence Technology to the Learning Process of Accounting Students in the Digital Era and Learning Ethics,” Advances Educational Innovation, vol. 1, no. 1, pp. 16–25, Aug. 2024, doi: 10.69725/aei.v1i1.83.
S. J. Khairany, J. S. Salim, K. C. Putri, and T. Agustina, “Mempersiapkan Akuntan Muda di Era TUNA: Pengaruh Kesiapan Teknologi dan Persepsi Terhadap Adopsi AI,” Ekonomis: Journal of Economics and Business, vol. 9, no. 2, p. 968, Sep. 2025, doi: 10.33087/ekonomis.v9i2.2572.
A. M. Abdo-Salloum and H. Y. Al-Mousawi, “Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula,” Journal of Accounting Education, vol. 70, Mar. 2025, doi: 10.1016/j.jaccedu.2025.100951.
Rogers, “Diffusion of Innovations, 5th edition, Everett M. Rogers. Free Press, New York, NY (2003), 551 pages,” J Minim Invasive Gynecol, vol. 14, p. 776, Dec. 2003, doi: 10.1016/j.jmig.2007.07.001.
S. Assidi, M. Omran, T. Rana, and H. Borgi, “The role of AI adoption in transforming the accounting profession: a diffusion of innovations theory approach,” Journal of Accounting and Organizational Change, 2025, doi: 10.1108/JAOC-04-2024-0124.
S. C. Tsai and C. H. Chen, “Exploring the Innovation Diffusion of Big Data Robo-Advisor,” Applied System Innovation, vol. 5, no. 1, Feb. 2022, doi: 10.3390/asi5010015.
M. N. Al-Suqri and R. M. Al-Kharusi, “Ajzen and Fishbein’s Theory of Reasoned Action (TRA) (1980),” in Information Seeking Behavior and Technology Adoption: Theories and Trends, IGI Global, 2015, pp. 188–204. doi: 10.4018/978-1-4666-8156-9.ch012.
I. Ajzen, “The theory of planned behavior,” Organ Behav Hum Decis Process, vol. 50, no. 2, pp. 179–211, 1991, doi: https://doi.org/10.1016/0749-5978(91)90020-T.
F. Acikgoz, A. Elwalda, and M. J. De Oliveira, “Curiosity on Cutting-Edge Technology via Theory of Planned Behavior and Diffusion of Innovation Theory,” International Journal of Information Management Data Insights, vol. 3, no. 1, Apr. 2023, doi: 10.1016/j.jjimei.2022.100152.
H. Damerji and A. Salimi, “Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting,” Accounting Education, vol. 30, no. 2, pp. 107–130, 2021, doi: 10.1080/09639284.2021.1872035.
M. R. Hasan, N. I. Chowdhury, M. H. Rahman, M. A. Bin Syed, and J. Ryu, “Understanding AI Chatbot adoption in education: PLS-SEM analysis of user behavior factors,” Computers in Human Behavior: Artificial Humans, vol. 2, no. 2, p. 100098, Aug. 2024, doi: 10.1016/j.chbah.2024.100098.
J. F. Hair, W. C. Black, B. J. Babin, and R. E. Anderson, “MULTIVARIATE DATA ANALYSIS EIGHTH EDITION,” 2019. [Online]. Available: www.cengage.com/highered
I. Ghozali and H. Latan, Partial Least Squares Konsep, Metode dan Aplikasi Menggunakan Program WARPPLS 4.0. 2014.
J. Hair, G. T. M. Hult, C. Ringle, and M. Sarstedt, A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). 2022.
Copyright (c) 2026 Adeline Putri Kurniawan, F.X. Kurniawan Tjakrawala

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).

.png)


.png)












.jpg)

.jpg)






