PENGARUH PENERAPAN ARTIFICIAL INTELLIGENCE (AI) TERHADAP AKURASI DAN KECEPATAN DALAM MEMBUAT LAPORAN KEUANGAN (Studi Pada Mahasiswa Akuntansi ITB Nobel Indonesia)

Indah Suryani Nawing. 2025. The influence of Artificial Intelligence (AI) implementation on accuracy and speed in financial reporting (A study of Accounting students at Nobel Indonesia Institute of Technology and Business), supervised by Indrawan Azis and Andi Marlinah.
This study aims to investigate the influence of Artificial Intelligence (AI) implementation on accurancy and speed in preparing financial reports among accounting students at Nobel Indonesia Institute of Technology and Business.
The study employed a quantitative approach, distributing questionnaires to 150 accounting students at Nobel Indonesia Institute of Technology and Business.
The research findings demonstrate a positive and significant influence of AI implementation on accurancy and speed in preparing financial reports. Students who utilize AI in the financial reporting process tend to be more meticulous and complete reports faster compared to those who do not use AI. Additionally, the study found that AI assists students in understanding accounting concepts and echances their ability to prepare financial reports.