Mengeksplorasi Prediktor Intensi Penggunaan ChatGPT untuk Penyelesaian Tugas Analisis Laporan Keuangan
DOI:
https://doi.org/10.31004/jpion.v5i2.1427Keywords:
ChatGPT, Financial Statement Analysis, Perceived Usefulness, Perceived Ease of Use, Intention to UseAbstract
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh perceived usefulness dan perceived ease of use terhadap intensi penggunaan ChatGPT dalam penyelesaian tugas analisis laporan keuangan pada mahasiswa Pendidikan Akuntansi Universitas Sebelas Maret. Penelitian kuantitatif dengan pendekatan korelasional ini menggunakan teknik simple random sampling yang melibatkan 117 responden dari mahasiswa Pendidikan Akuntansi angkatan 2022 dan 2023 yang telah menempuh mata kuliah analisis laporan keuangan. Data dikumpulkan melalui kuesioner dengan skala Likert lima poin dan dianalisis menggunakan regresi linear sederhana dan regresi linear berganda dengan SPSS versi 27. Hasil penelitian menunjukkan bahwa Perceived usefulness berpengaruh positif dan signifikan terhadap intensi penggunaan ChatGPT (β = 0,722; p < 0,001), demikian pula Perceived Ease of Use (β = 0,709; p < 0,001). Secara simultan, kedua variabel berpengaruh positif dan signifikan terhadap intensi penggunaan ChatGPT (F = 86,511; R² = 0,603; p < 0,001), dengan kemampuan menjelaskan 60,3% variansi intensi penggunaan. Temuan ini mengkonfirmasi bahwa kedua faktor tersebut merupakan prediktor yang signifikan terhadap intensi penggunaan ChatGPT dalam konteks tugas analisis laporan keuangan, memperluas validitas teori TAM pada konteks tugas akademik yang menuntut akurasi numerik tinggi.
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