Influence The Use of Artificial Intelligence (AI) Against Ability Think Critical Accounting Education Study Program Students State University of Medan

This study aims to examine the effect of Artificial Intelligence (AI), particularly ChatGPT, use on the critical thinking skills of students in the Accounting Education Study Program at Universitas Negeri Medan. This study employed a quantitative approach with a correlational research design and simple linear regression analysis. The population consisted of 308 active students from the 2022–2025 cohorts, with a sample of 116 students from the 2025 cohort selected using random sampling. Data were collected through a closed-ended questionnaire using a three-point Likert scale, consisting of 24 items measuring AI use and 24 items measuring critical thinking skills. The research instrument was tested for validity and reliability, and all items were found to be valid and reliable. The results showed that AI use had a positive and statistically significant effect on students’ critical thinking skills. This was indicated by a calculated t-value of 6.581, which was greater than the critical t-value of 1.658 at the 5% significance level. The resulting regression equation was Y = 29.027 + 0.496X, with a coefficient of determination of 27.5%. This indicates that AI use explained 27.5% of the variance in students’ critical thinking skills, while the remaining 72.5% was influenced by other factors beyond the scope of this study. Based on the categorization results, the majority of students were classified in the moderate category for both AI use (64.66%) and critical thinking skills (65.52%). Therefore, students’ use of ChatGPT can be considered relatively adequate but still needs to be optimized to support the development of their critical thinking skills.