Analysis Of Auditor Readiness to Adopt Artificial Intelligence
Abstract
This research aims to understand auditors' perceptions and readiness towards the adoption of Artificial Intelligence (AI) in the audit process based on the theory of planned behavior. This research uses a qualitative method with a phenomenological approach, focusing on auditors at KAP Ardaniah Abbas located at Jl. Barombong No. 240, Bonto Pajja, Kec. Barombong, Gowa. The research data consists of primary data, obtained through interviews, and secondary data from books and other references. Data analysis was conducted through three stages: data reduction, presentation of research results, and conclusion drawing. The results of this study reveal that auditors at KAP Ardaniah Abbas have a positive perspective and attitude towards the adoption of AI in the audit process. Support from regulators and colleagues is considered a factor that increases motivation to adopt AI. In addition, the availability of training, adequate IT knowledge, and supportive software and hardware infrastructure also play an important role in encouraging the adoption of AI by auditors.
References
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Alqafi, M., & Azizah, E. (2024). Tantangan Dan Peluang Penerapan Artificial Intelligence Mendukung Proses Audit. Jurnal Ekonomi, Manajemen, Dan Akuntansi, 2(6), 667–678. https://doi.org/10.572349/neraca.v1i2.163%0A
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Andriyani, I., Kurniawan, M. R., & Agustina, I. Y. (2021). Pendekatan Persepsi dan Pengambilan Keputusan Individual oleh Kiai di Pondok Pesantren dalam Perspektif Stephen P. Robbins. ITQAN: Jurnal Ilmu-Ilmu Kependidikan, 12(2), 261–272. https://doi.org/10.47766/itqan.v12i2.279
Anggraini, D., Triharyati, E., & Novita, H. A. (2019). Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Fraud. Journal of Economic, Bussines and Accounting (COSTING), 2(2), 372–380. https://doi.org/10.31539/costing.v2i2.708
Bhagaskara, H. I., Puteri, S. N., & Tobing, Y. E. L. (2022). Tinjauan Hukum Peran Artificial Intelligence (AI) sebagai Pencegah Terjadinya Pelanggaran Kode Etik oleh Auditor Publik. News.Ge, 3(1), 212–221. http://conference.um.ac.id/index.php/nsafe/article/view/720
Cholid. (2012). Metodelogi Penelitian Kualitatif. Bandung: Alfabeta.
Čičak, J., & Vasicek, D. (2019). Determining the Level of Accounting Conservatism through the Fuzzy Logic System. In Business Systems Research Journal (Vol. 10). https://doi.org/10.2478/bsrj-2019-0007
Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. SAGE Publications. https://books.google.co.id/books?id=4uB76IC_pOQC
Dewi, H. P. (2020). Pengaruh Kompetensi Dan Independensi Terhadap Kinerja Auditor. Studi Pada Kantor Akuntan Publik Di Jakarta Timur. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 7(2), 30–36. https://doi.org/10.35137/jabk.v7i2.409
Dewi Shinta, F., & Dewayanto, T. (2024). Peran big data analytics , machine learning , dan artificial intelligence dalam pendeteksian financial fraud : a systematic literature review. Diponegoro Journal of Accounting, 13(3), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Gede, L., Dewi, K., Wulan, N. A., & Dewi, T. (2020). Profesi Akuntansi Di Era New Normal: Apa Yang Harus Dipersiapkan? Journal, 11(2), 263–272. https://doi.org/10.23887/jap.v11i2
Goryachikh, S., Lapteva, S., Matushkina, Y., & Kalinin, P. (2019). Audit of training of digital personnel for regional economy in the conditions of Industry 4.0. On the Horizon, ahead-of-p. https://doi.org/10.1108/OTH-07-2019-0039
Griffin, O. (2019). How artificial intelligence will impact accounting. https://www.icaew.com/technical/technology/artificial-intelligence/artificial-intelligence-articles/how-artificial-intelligence-will-impact-accounting
Groșanu, A., Fülöp, M. T., Cordoș, G. S., & Raita, G. (2020). Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant. CECCAR Business Review, 1(12), 50–58. https://doi.org/https://http://dx.doi.org/10.37945/cbr.2020.12.08
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598. https://doi.org/https://doi.org/10.1016/j.accinf.2022.100598
Hasnur, F. S., Wawo, A., & Sari, N. R. (2023). Pengaruh Kualitas Audit Dan Pengalaman Auditor Terhadap Pendeteksian Fraud Dengan Profesionalisme Sebagai Variabel Moderasi. ISAFIR Islamic Accounting and Finance Review, 4, 277–289. https://journal.uin-alauddin.ac.id/index.php/isafir/index
Hermawanto, A., & Anggrani, M. (2020). Globalisasi, Revolusi Digital dan Lokalitas : Dinamika Internasional dan Domestik di Era Borderless World (I. G. Muhammad (ed.); Pertama). LPPM Press UPN “Veteran” Yogyakarta.
Hidayat, A., & Prasetya, E. R. (2019). Belajar Reflektif Berbasis Sistem Android Untuk Meningkatkan Pembelajaran E-Learning. Jurnal Gammath, 4(2), 79–87. https://doi.org/10.32528/gammath.v4i2.3182
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51730
Louati, H., Louati, A., Almekhlafi, A., ElSaka, M., Alharbi, M., Kariri, E., & Altherwy, Y. N. (2024). Adopting Artificial Intelligence to Strengthen Legal Safeguards in Blockchain Smart Contracts: A Strategy to Mitigate Fraud and Enhance Digital Transaction Security. In Journal of Theoretical and Applied Electronic Commerce Research (Vol. 19, Issue 3, pp. 2139–2156). https://doi.org/10.3390/jtaer19030104
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751. https://doi.org/https://doi.org/10.1016/j.techfore.2019.119751
Moffitt, K. C., Rozario, A. M., & Vasarhelyi, M. A. (2018). Robotic Process Automation for Auditing. Journal of Emerging Technologies in Accounting, 15(1), 1–10. https://doi.org/10.2308/jeta-10589
Muawanah, A., Adawiyah, D., Maisarah, I., Ali, M. R. A., & Widiastuti, N. P. E. (2022). Perilaku Auditor Menyikapi Munculnya Artificial Intelligence dalam Proses Audit Afifah. Jurnal Publikasi Ekonomi Dan Akuntansi …, 2(1), 52–60. http://ejurnal.stie-trianandra.ac.id/index.php/jupea/article/view/152
Munoz-Izquierdo, N., Camacho-Miñano, M.-M., Segovia-Vargas, M.-J., & Pascual-Ezama, D. (2019). Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence. International Journal of Financial Studies, 7, 20. https://doi.org/10.3390/ijfs7020020
Onwubuariri, E. R., Adelakun, B. O., Olaiya, O. P., & Ziorklui, J. E. K. (2024). AI-Driven risk assessment: Revolutionizing audit planning and execution. Finance & Accounting Research Journal, 6(6), 1069–1090. https://doi.org/10.51594/farj.v6i6.1236
Pradani, D. A., Anwar, C., & Armeliza, D. (2021). Pengaruh Pemahaman Good Governance dan Penguasaan Teknik Audit Berbantuan Komputer terhadap Artificial Intelligence. Jurnal Akuntansi, Perpajakan, Dan Auditing, 2(3), 496–516. https://journal.unj.ac.id/unj/index.php/japa/article/view/30253
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception on the impact of artificial intelligence on professional skepticism and judgment in oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Putri, S., Ovami, D. C., & Irama, O. N. (2022). Faktor-Faktor Yang Mempengaruhi Kinerja Auditor Pada Kantor Akuntan Publik Di Denpasar. Hita Akuntansi Dan Keuangan, 2(1), 219–233. https://doi.org/10.32795/hak.v2i3.1810
PwC. (2017). Spotlight: Robotic Process Automation (RPA) What Tax needs to know now. PwC. https://www.pwc.com/gx/en/tax/publications/assets/pwc-tax-function-of-the-future-focus-on-today-robotics-process-automation.pdf
Rahman, A., & Andya, N. R. (2023). Pengaruh Artificial Intelligence (AI) Pada Profesi Akuntan. Konferensi Nasional Ilmu Administrasi 7.0, 131–137. https://knia.stialanbandung.ac.id/index.php/knia/article/view/848
Rahmawati, A., & Kuntadi, C. (2022). Faktor-Faktor yang Mempengaruhi Pendeteksian Fraud : Kompetensi, Profesionalisme dan Pengalaman Audit ( Literature Review Audit ). Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 4(1), 60–68. https://doi.org/https://doi.org/10.38035/jmpis.v4i1
Rakhmanto, W., & Rosnani, T. (2023). Bisakah Auditor Digantikan Artificial Intelligence? Jurusan Manajemen, 6, 1–7. https://jurnal.untan.ac.id/index.php/MBIC/article/view/67707/75676598135
Rijal, F., & Abdullah, M. W. (2020). Pengaruh Healty Lifestyle, Psychological Well Being, Dan Self Efficacy Terhadap Kinerja Auditor Dengan Task Complexity Sebagai Pemoderasi. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(1), 22. https://doi.org/10.30656/jak.v7i1.1467
Rizki, M., & Novianto, E. (2023). Auditing Artificial Intelegence Menggunakan COBIT 2019. Jurnal Sistem Informasi Dan Informatika (JUSIFOR), 2(1), 1–7. https://doi.org/10.33379/jusifor.v2i1.1847
Robbins, S. P. (2003). Perilaku Organisasi. In Erlangga. Erlangga.
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Published
2025-03-19
How to Cite
Afriani, A., Wawo, A., & Sari, N. R. (2025). Analysis Of Auditor Readiness to Adopt Artificial Intelligence. ISAFIR: Islamic Accounting and Finance Review, 5(2), 194-211. https://doi.org/10.24252/isafir.v5i2.56133
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