Supplementary data for Artificial Intelligence and Accounting Students' Creativity, Habit, and Critical Thinking in Using Accounting Software

This record contains the supplementary data for the study "Artificial Intelligence and Accounting Students' Creativity, Habit, and Critical Thinking in Using Accounting Software." The study examines whether AI usage influences accounting students' creativity, both directly and indirectly through habit and critical thinking, drawing on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) and cognitive load theory. Data were collected through an online survey of Indonesian university students experienced with AI-based accounting software, using a six-point Likert scale across four constructs: AI usage, habit, critical thinking, and student creativity. To align the sample with the study's accounting focus, only respondents enrolled in accounting-domain programs (Accounting and Accounting Information Systems) were retained, yielding a final analytic sample of 297. The responses were analyzed using partial least squares structural equation modeling (PLS-SEM) with 5,000-resample bootstrapping. The dataset includes the cleaned, anonymized survey responses used in the analysis, a summary of respondent demographics, the full questionnaire instrument, and the complete PLS-SEM output (measurement model, structural model, common method variance assessment, and predictive metrics). The supplementary materials also include the ethical clearance approval issued by the Research Ethics Committee of Bina Nusantara University (No. 082/VRRTT/IV/2026), confirming that the study was granted exempt status and conducted in accordance with applicable ethical standards, as well as the Turnitin plagiarism report, which indicates an overall similarity index of 13% and supports the originality of the manuscript. All personally identifiable information has been removed. Variable codes correspond to the questionnaire items reported in the associated paper (AI1–AI6, HBT1–HBT6, CT1–CT6, SC1–SC6).