Dampak Adopsi Artificial Intelligence (AI) Dalam Management Control System Terhadap Kualitas Pengambilan Keputusan Strategis : Peran Mediasi Literasi Data Karyawan
DOI:
https://doi.org/10.3333/jmpl.v12i1.139Keywords:
Artificial Intelligence, Akuntansi ManajemenAbstract
Penelitian ini bertujuan untuk menginvestigasi dampak adopsi Artificial Intelligence (AI) dalam Management Control Systems (MCS) terhadap kualitas pengambilan keputusan strategis di dunia usaha. Di tengah ketidakpastian ekonomi global, integrasi teknologi cerdas menjadi krusial, namun efektivitasnya seringkali terkendala oleh kesiapan sumber daya manusia. Dengan menggunakan kerangka teori Resource-Based View (RBV), penelitian ini menempatkan literasi data karyawan sebagai variabel mediasi. Pendekatan kuantitatif diterapkan melalui survei terhadap manajer tingkat menengah dan atas di perusahaan yang telah mengadopsi sistem informasi berbasis digital. Data dianalisis menggunakan Structural Equation Modeling (SEM-PLS). Hasil penelitian diharapkan dapat memberikan kontribusi teoretis mengenai evolusi akuntansi manajemen di era digital serta memberikan implikasi praktis bagi perusahaan tentang pentingnya menyelaraskan investasi teknologi dengan pengembangan kapasitas literasi data untuk mencapai keunggulan kompetitif.
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