The Influence Of Emotional Intelligence And Self-Leadership On The Utilization Of Artificial Intelligence By Accounting Students Across Indonesia, With Procrastination As A Moderating Variable

Artificial Intelligence Emotional Intelligence Self-Leadership Accountancy

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August 23, 2025

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This study aims to determine the influence of emotional intelligence and self-leadership on the use of Artificial Intelligence (AI), with procrastination as a moderation variable. This study adopts a quantitative approach with the active population of Accounting students throughout Indonesia. In this study, samples were taken using the lemeshow technique. The analysis method used in this study is Moderated Regression Analysis (MRA) using the SmartPLS application. The data analysis stages of this study include descriptive statistical analysis, PLS-Algorythm analysis (data quality test (including validity test and reliability test) and multicollinearity test) and bootstrapping analysis (hypothesis test (such as t, f and r2 tests) to identify the influence of interaction between emotional intelligence, self-leadership, and procrastination on the use of Artificial Intelligence (AI). The research was conducted by involving 384 accounting student respondents throughout Indonesia. The results of the study show that emotional intelligence and self-leadership have a positive effect on the use of AI. Procrastination directly affects the use of AI. Procrastination cannot moderate the relationship between emotional intelligence and self-leadership to the use of AI. Based on these results, the researcher suggested adding other variables outside of this study.