Persepsi Future Accountant Tentang Artificial Intelligence, Blockchain Ketergantikannya Profesi Akuntan
Keywords:
Artificial Intelligence, Blockchain, Future Accouting, Profesi AkuntanAbstract
Profesi akuntan berada di urutan pertama dengan 98 persen sebagai profesi yang akan digantikan oleh teknologi dalam 20 tahun kedepan. Profesi akuntan sangat rentan untuk digantikan oleh teknologi, maraknya teknologi digital akhir akhir ini mulai dapat dirasakan dampaknya diberbagai pekerjaan. Penelitian ini bertujuan untuk mengetahui persepsi future accountant terhadap artificial intelligence dan blockchain. Metode penelitian menggunakan kuantitatif, dalam Pengambilan sampel menngunakan purposive sampling, sampel pada penelitian ini yaitu mahasiswa akuntansi Universitas Wijaya Kusuma Surabaya sebanyak 35 responden, Teknik analisi data menggunakan SEM-PLS dengan pengujian Smart-PLS 4. Hasil penelitian pengaruh langsung yaitu persepsi future accountant berpengaruh terhadap artificial intelligence dan blockchain, artificial antelligence berpengaruh dan blockchain tidak berpengaruh terhadap profesi akuntan, serta pengaruh tidak langsung yaitu persepsi future accountant berpengaruh terhadap profesi akuntan melalui artificial intelligence dan blockchain.
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