ARTIFICIAL INTELLIGENCE BASED ACCOUNTING TRANSFORMATION: CREATING THE FINANCIAL MANAGEMENT OF THE FUTURE

Abstrak

This study aims to analyse the transformation of accounting driven by artificial intelligence (AI) in creating future financial management. The research method used is a qualitative approach with a population consisting of accounting students, faculty of economics and business, surabaya state university in the academic year 2023. The research sample was taken from 200 respondents through a simple random sampling method. The research was conducted by distributing questionnaires and the data analysis technique used was multiple linear regression analysis. The results showed that the application of artificial intelligence in accounting has a positive and significant impact on the efficiency and effectiveness of financial management. In addition, the use of AI in the accounting process improves the accuracy of financial statements and supports better decision making. The higher the adoption of artificial intelligence in accounting practices, the greater the potential for creating innovative and sustainable financial management in the future.