Artificial Intelligence Is Facing The Advancement Of The Accounting Profession

Abstract

In the era of digital transformation, artificial intelligence has become a technological innovation that has a significant impact on various aspects of life, including the professional world. The aim of this research is to determine the extent to which Artificial Intelligence has an impact on the Accounting Profession. Which has the following criteria, namely students registered at Palopo Muhammadiyah University and students in the accounting study program. The sample used in this research was accounting students at Muhammadiyah University of Palopo in using artificial intelligence in the accounting profession. The data collection used in this research is primary data, which was obtained through filling out a questionnaire prepared using a Liketr. The data analysis method in this research uses the verification method, which is an analysis to prove and find the truth of the proposed hypothesis. By using the SPSS 25 program, the results of this research show that the hypothesis test results of the Artificial Intelligence disruption variable have a positive effect on the development of the accounting profession. Based on the results in this research, it provides implications for scientific development as reference material for further resea.