The Influence of Intellectual Capital and Generation Z Perceptions on the use of Artificial Intelligence in Financial Accounting Learning with Self Efficacy as an Intervening Variable
Pengaruh Intellectual Capital dan Persepsi Generasi Z Terhadap Pemanfaatan Artificial Intelligence Dalam Pembelajaran Akuntansi Keuangan Dengan Self Efficacy Sebagai Variabel Intervening
DOI:
https://doi.org/10.21070/ups.11093Keywords:
Intellectual Capital, Generation Z Perceptions, Self-Efficacy, Artificial Intelligence, Financial Accounting EducationAbstract
This study aims to analyze the influence of Intellectual Capital and Generation Z Perceptions on the utilization of Artificial Intelligence in financial accounting education, with self-efficacy as an intervening variable. A quantitative approach with a survey method was used by distributing questionnaires to Accounting students at Muhammadiyah University of Sidoarjo. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that Intellectual Capital, Generation Z Perceptions, and self-efficacy positively and significantly influence the utilization of Artificial Intelligence in financial accounting education. In addition, Intellectual Capital and Generation Z Perceptions also positively affect self-efficacy. Self-efficacy was found to mediate the relationship between Intellectual Capital, Generation Z Perceptions, and the utilization of Artificial Intelligence. These findings indicate that improving intellectual resources, positive perceptions of technology, and students’ confidence can enhance the utilization of Artificial Intelligence in financial accounting education.
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