Perceived Usefulness and Technology Readiness Mediate Perceived Ease of Use and Digital Competence on Technology Adoption of Artificial Intelligence

Abstract

Artificial Intelligence is added to the accounting curriculum in higher education. There are factors that influence users in accepting AI, this study aims to examine the influence of variable factors on AI acceptance. This research is quantitative in nature using primary data through questionnaires to a research sample of 98 students at 4 state universities in Surabaya with a research population of 4,074 students. The results of the study are digital competence affects perceived usefulness. Digital competence has no effect on technology readiness and technology adoption of AI. Perceived ease of use affects technology readiness and has no effect on technology adoption of AI. Perceived usefulness affects technology adoption of AI and Technology readiness affects technology adoption of AI. Perceived usefulness mediates the effect of digital competence on technology adoption of AI. Technology readiness cannot mediate the effect between digital competence and perceived ease of use on technology adoption of AI.