Determinants of the Artificial Intelligence Capabilities of Accountants in Indonesia

Abstract This study aims to determine some of the determinations that affect the ability to work with information technology (artificial intelligence) in accountants in Indonesia. The determinations used in this study consist of gender, age (millennials), education level, years of service, and university origin. The number of final respondents that can be observed is 594. The statistical tool used to test the hypothesis is multiple regression. The results of this study found that age and education level had an influence on the AI ability of accountants in Indonesia. Millennial accountants are found to be more adaptable to changes in information technology and have better AI skills than senior accountants. Meanwhile, accountants with postgraduate education have AI capabilities more than accountants with undergraduate education.