Peran guidelines dalam mempengaruhi dampak penggunaan ChatGPT pada mahasiswa akuntansi perpajakan
DOI:
https://doi.org/10.60036/jbm.1230Keywords:
Penggunaan ChatGPT, Berpikir Kritis, Kehilangan Ingatan, PenundaanAbstract
Tujuan – Penelitian ini menguji bagaimana dampak penggunaan ChatGPT pada mahasiswa akuntansi perpajakan dan apakah dampak tersebut dapat dimitigasi dengan peran role clarity.
Desain/metodologi/pendekatan – Penelitian ini menggunakan metode pengambilan data purposive sampling yang dilakukan secara langsung kepada responden. Sampel dalam penelitian ini adalah mahasiswa akuntansi yang pernah mengambil mata kuliah perpajakan. Sebelum mengambil data, peneliti melakukan pilot test untuk menguji keandalan item kuesioner. Setelah melakukan pilot test, data diambil serta dilakukan pengujian validitas dan reliabilitas untuk menguji keandalan data sebelum melakukan pengujian hipotesis. Alat yang digunakan dalam penelitian ini yaitu SMARPLS 3.0.
Temuan – Hasil menunjukkan bahwa penggunaan ChatGPT tidak berpengaruh langsung terhadap kemampuan berpikir kritis mahasiswa, namun menjadi signifikan ketika dimoderasi oleh kejelasan peran (role clarity). Temuan ini menegaskan bahwa efektivitas penggunaan ChatGPT bergantung pada sejauh mana individu memahami tanggung jawab dan tujuan akademiknya. Role clarity berperan penting dalam mengubah penggunaan ChatGPT dari aktivitas pasif menjadi proses pembelajaran aktif yang menumbuhkan kemampuan berpikir kritis.
Keterbatasan penelitian – Pertama, penelitian ini dilakukan di Indonesia dengan berbagai kondisi sosial budaya yang berbeda dengan negara-negara lain. Kedua, ukuran sampel tergolong kecil, sehingga generalisasi hasil perlu dilakukan secara hati-hati. Ketiga penelitian ini juga tidak menguji variabel role clarity sebagai variabel mediasi, serta peneliti tidak memperhitungkan faktor pendorong penggunaan ChatGPT.
Implikasi – Hasil penelitian ini dapat digunakan sebagai landasan pembuatan regulasi atau aturan dalam penggunaan ChatGPT pada mahasiswa.
Kebaruan – Penelitian ini melakukan analisis dampak dari penggunaan ChatGPT dan menganalisis faktor apa yang dapat mengurangi dampak negatif dari penggunaan ChatGPT.
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