Kesiapan Mahasiswa Akuntansi dalam Mengadopsi AI: Perspektif Technology Readiness Index (TRI)

Abstract

This study aims to measure the influence of optimism, innovation, discomfort, and insecurity on AI adoption readiness among undergraduate Accounting students at the Faculty of Economics and Business, University of North Sumatra. The population in this study includes active undergraduate Accounting students from the 2019-2024 intake, and a sample of 278 respondents. Data were collected through a questionnaire. The results showed that optimism and innovation had a significant positive effect on AI adoption readiness. Furthermore, discomfort had no effect on AI adoption readiness, and insecurity had a significant negative effect on AI adoption readiness among undergraduate Accounting students at the Faculty of Economics and Business, University of North Sumatra.