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Abstract

Purpose: Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan ChatGPT terhadap kompetensi dan kemandirian mahasiswa S1 Akuntansi dalam konteks pembelajaran di pendidikan tinggi. Studi ini diarahkan untuk memahami peran teknologi kecerdasan buatan sebagai sarana pendukung pembelajaran serta implikasinya terhadap pengembangan kemampuan akademik dan pengelolaan diri mahasiswa.


Research Design and Methodology: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada mahasiswa aktif Program Studi S1 Akuntansi Universitas Tarumanagara. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan dengan uji validitas, reliabilitas, serta analisis regresi menggunakan perangkat lunak SPSS.


Findings and Discussion: Temuan penelitian menunjukkan bahwa penggunaan ChatGPT memiliki pengaruh positif dan signifikan terhadap kompetensi dan kemandirian mahasiswa. Pemanfaatan ChatGPT membantu mahasiswa dalam memahami materi, menyelesaikan tugas akademik, serta mendorong inisiatif belajar secara mandiri. Namun, penggunaan teknologi ini tetap memerlukan sikap kritis dan tanggung jawab akademik agar tidak menggantikan proses berpikir mahasiswa.


Implications: Penelitian ini memberikan implikasi praktis bagi mahasiswa dan institusi pendidikan tinggi dalam memanfaatkan teknologi kecerdasan buatan secara bijak. Hasil penelitian juga menjadi dasar pertimbangan bagi program studi dalam merumuskan kebijakan pemanfaatan AI yang selaras dengan nilai akademik dan etika pendidikan.

Keywords

Teknologi Mahasiswa Kompetensi Kemandirian

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How to Cite
Cindy, N. (2026). Pengaruh Kemajuan Teknologi Penggunaan ChatGPT oleh Mahasiswa S1 Akuntansi Terhadap Kompetensi dan Kemandirian. Atestasi : Jurnal Ilmiah Akuntansi, 9(1), 191–214. https://doi.org/10.57178/atestasi.v9i1.2174
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