Drivers of ChatGPT Usage Intensity among Accounting Students in Indonesia Higher Education Institutions: The Moderating Effect of Academic Utilization

This research explores the impact of Academic Perceived Value and Social Academic Influence on the ChatGPT Usage Intensity of accounting students in Indonesia, incorporating Academic Utilization of ChatGPT as a moderating factor. A quantitative methodology is applied, with data obtained via an online survey targeting students with ChatGPT usage experience for academic purposes. Of the 477 submissions, 375 were suitable, and were analyzed using SmartPLS 4. Results show that both Academic Perceived Value and Social Academic Influence positively and significantly impact ChatGPT Usage Intensity, demonstrating that students are likely to use ChatGPT more if they think that it is academically helpful and if they are so influenced by the members of their academic environment. This study does not find support for the moderating effect of Academic Utilization of ChatGPT. This researchs finds that students’ academic perceived value of ChatGPT and social academic environment influence the intensity of ChatGPT Usage, and that Academic Utilization of ChatGPT does not meaningfully enhance the relationships described in the study.