The Open Session for the Promotion of Doctor of Economics in Accounting Concentration, FEB, Trisakti University on Thursday, May 30, 2023, was held at Campus A, Hendriawan Sie (S) building, 8th Floor, 132th Graduate, predicate “ very satisfy”.

Dissertation title is “The Effect of Psychological Capital, Employee Engagement, Organizational Citizenship Behavior on employee performance with Artificial Intelligence as Moderation”

Chairman of the Session Prof. Dr. Yolanda Masnita S, MM.,CIRR.,CMA, CPMA (Asia),  Promotor Prof. Dr. Etty Murwaningsari, Ak.,MM.,CA dan Co-Promotor Dr. Yvonne Augustine S, Ak., MM., CMA,  Penguji (1) Dr. Murtanto, Ak., M.Si., CA., CPIA., CCFA.  (2) Dr. Regina J. Arsjah, Ak, M.Si (3) Prof. Ir.Roy Sembel, MBA.,Ph.D.,CSA.,CIB., CIIM.

The novelty of this research is measuring Organizational Citizenship Behavior, which originally referred to Podsakaoff (2000), consists of 7 dimensions, namely Helping Behavior, Sportsmanship, Organizational Loyalty, Organizational Compliance, Individual Initiative, Civic Virtue, Self Development, modified into 9 new dimensions with the addition of the dimensions Ethical Leadership, Workload. This research also adds a moderating variable, Artificial Intelligence, which is adapted to the context of the phenomena currently occurring in Indonesia.

Ethical leadership is a leadership style that integrates social learning and the demonstration of normatively appropriate behavior that communicates ethical standards through two-way communication, reinforcement, and decision making where in establishing these standards, the leader will become a role model for employees.

Organizational citizenship behavior in ethical leadership is implicated in the form of the ethics of superiors who run their personal lives ethically, the attitude of superiors who define success not only in terms of results but also through how they are obtained, the attitude of superiors who care and are willing to listen to what their employees have to say, a fair attitude of superiors. acting to discipline subordinates who violate ethical standards, the attitude of superiors who make fair and balanced decisions, superiors being trustworthy individuals, superiors who discuss ethics or business values ​​by giving examples of how to do things the right way to employees, superiors who think about their interests. best for its employees.

Workload is something that arises from the interaction between task demands and the work environment which is used as a workplace, skills, behavior and perceptions of workers with predetermined time limits so that indirectly, employee productivity is influenced by the workload they receive, which can be indicated through its performance. The workload received by employees can be in the form of physical workload such as the environment, there are also mental burdens such as time, effort, work stress and so on. The moderating variable that is the novelty of this research is Artificial Intelligence (AI), referred to as machine intelligence and demonstrated by humanoid or non-humanoid robots that behave like humans, which can be applied in business to improve and increase operational efficiency. Artificial intelligence is measured using nine dimensions, namely comprehensiveness, format, accuracy, currency, reliability, accessibility, flexibility, integrity and timeliness. The samples used in this research were millennial generation Accounting employees, namely accountants who work in Public Accounting Firms (KAP) and Company Accountants. Based on the importance of measuring factors that influence employee performance in the accounting field, namely Accountants

To expand and strengthen the performance of accountants in particular, issues related to Organizational citizenship behavior become a novelty variable and Artificial Intelligence as a moderating variable which is one of the innovations in the matter above, the author proposes dimensions of how Ethical leadership, Workload and Artificial Intelligence can improve the performance of accountants and Several strategies can be implemented. Improve aspects of organizational citizenship behavior and carry them out well in the company. Maximizing the use of artificial intelligence to support the process of improving the performance of accountants and collaboration between the two.

The results of this research have proven the influence of Psychological Capital, Employee Engagement and Organizational Citizenship Behavior on Employee Performance by Moderating Artificial Intelligence. It is directly proven that Psychological Capital, Organizational Citizenship Behavior and Artificial Intelligence influence employee performance. Employee Engagement is proven to have no effect on Employee Performance. Artificial Intelligence is unable to strengthen Psychological Capital, Organizational Citizenship Behavior and employee performance. Meanwhile, Artificial Intelligence can strengthen Employee Engagement and employee performance.