IMPLEMENTASI ARTIFICIAL INELLIGENCE DAN AUTOMATION DALAM PROSES AUDIT
DOI:
https://doi.org/10.35194/ajaki.v4i1.5032Keywords:
Artificial Intelligence, Automasi, Audit, Efisien, Automation, Audi, EfficiencyAbstract
Penelitian ini bertujuan untuk mengeksplorasi implementasi teknologi Artificial Intelligence (AI) dan automasi dalam proses audit, mengidentifikasi manfaatnya, tantangan yang dihadapi, serta dampaknya terhadap profesi auditor. Penelitian dilakukan menggunakan pendekatan kualitatif melalui metode tinjauan pustaka untuk menganalisis berbagai literatur terkait. Hasil penelitian menunjukkan bahwa AI dan automasi meningkatkan efisiensi, akurasi, serta efektivitas proses audit, terutama dalam analisis data skala besar, deteksi fraud, dan pengambilan keputusan berbasis bukti. Teknologi seperti machine learning, robotic process automation (RPA), dan blockchain memainkan peran penting dalam menyederhanakan tugas audit. Namun, penerapan AI juga menghadapi tantangan, termasuk kebutuhan akan keahlian teknis, investasi teknologi, serta isu privasi dan keamanan data. Penelitian ini menemukan bahwa peran auditor tetap esensial dalam pengambilan keputusan berbasis penilaian profesional yang kompleks. Integrasi teknologi membutuhkan penyesuaian pada kompetensi auditor, transformasi metodologi audit, serta penyesuaian regulasi yang relevan. Saran untuk penelitian lanjutan meliputi pengembangan model penerapan AI yang lebih efektif dan kajian mendalam terkait dampak sosial dan etika dari teknologi ini dalam audit. This study aims to explore the implementation of Artificial Intelligence (AI) and automation technology in the audit process, identify its benefits, challenges faced, and its impact on the auditor profession. The study was conducted using a qualitative approach through a literature review method to analyze various related literature. The results of the study indicate that AI and automation improve the efficiency, accuracy, and effectiveness of the audit process, especially in large-scale data analysis, fraud detection, and evidence-based decision making. Technologies such as machine learning, robotic process automation (RPA), and blockchain play an important role in simplifying audit tasks. However, the implementation of AI also faces challenges, including the need for technical expertise, technology investment, and data privacy and security issues. This study found that the role of auditors remains essential in complex professional judgment-based decision making. Technology integration requires adjustments to auditor competencies, transformation of audit methodology, and adjustments to relevant regulations. Suggestions for further research include the development of a more effective AI implementation model and an in-depth study of the social and ethical impacts of this technology in audits.References
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Agustina, S., & Risma Wandansari, P. P. (2023). Seberapa Efektifkah Artificial Intelligence Dalam Fraud Detection Pada Masa Covid-19: Systematic Literature Review. Jurnal Aplikasi Akuntansi, 8(1), 118–130. https://doi.org/10.29303/jaa.v8i1.254
Candratio, E., Puti Harita, M., Hartanto, A. D., & Sebira Hermawan, M. (2023). Adoption of Robotic Process Automation in Auditing Process in Metropolitan Indonesia: A Qualitative Approach. Jurnal Teknik Informatika Dan Sistem Informasi, 10(2), 21–28. http://jurnal.mdp.ac.id
Chania, G., Iradati, R., & Ratnawati, T. (2024). Pengaruh Kompetensi , Profesinalisme dan Perilaku Auditor Terhadap Pemanfaatan Teknologi Artificial Intelligence ( AI ) dan Efektivitas Pelaksanaan Audit ( Laporan Keuangan Pada Auditor Kantor Akuntan Publik ( KAP ) di Kota Surabaya ). 12(1).
Daffa, A., & Nurul, A. (2024). InFestasi Auditors ’ Perceptions of Artificial Intelligence , Institutional Pressure , and Auditor Personality on Audit Quality. 20(December), 127–139.
Darmawan, I. P. E., Djuri, P. A., & Rhamadhani, R. F. (2024). IMPLEMENTASI ARTIFICIAL INTELLIGENCE DALAM DUNIA AUDITING?: SEBUAH PELUANG ATAU TANTANGAN BARU. 5(3), 675–683.
Hidayanti, E., Kunrat, K. A., & Ikram, S. (2022). Implementation of Robotic Process Automation in Public Sector Goods and Services e-Procurement Audit. Khazanah Sosial, 4(4), 662–677. https://doi.org/10.15575/ks.v4i3.20444
Iman Supriadi. (2024). The audit revolution: Integrating artificial intelligence in detecting accounting fraud. Akuntansi Dan Teknologi Informasi, 17(1), 48–61. https://doi.org/10.24123/jati.v17i1.6279
Judijanto, L., Amin, A., Nurhakim, L., Airlangga, U., Amin, A., & Nurhakim, L. (2024). Implementasi Teknologi Artificial Intelligence dan Machine Learning dalam Praktik Akuntansi dan Audit: Sebuah Revolusi atau Evolusi. 1(6), 470–483.
Lagioia, F., & Sartor, G. (2020). Artificial intelligence in the big data era: risks and opportunities. Legal Challenges of Big Data. https://doi.org/10.4337/9781788976220.00017
Lidiana, L. (2024). AI and Auditing: Enhancing Audit Efficiency and Effectiveness with Artificial Intelligence. Accounting Studies and Tax Journal (COUNT), 1(3), 214–223. https://doi.org/10.62207/g0wpn394
Maufik, Janwanti, I., & Aguspriyani, Y. (2024). Manfaat Teknologi Kecerdasan Buatan (AI) dalam Proses Audit Keuangan. IJM: Indonesian Journal of Multidisciplinary, 2, 9–15. https://journal.csspublishing/index.php/ijm
Rahmawati, M. I., & Subardjo, A. (2023). Teknologi Artificial Intelligence Dan Blockchain: Sebuah Keniscayaan Pada Akuntan Dan Auditor. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 2(4), 403–409. https://doi.org/10.24034/jiaku.v2i4.6355
Rakhmanto, W., & Rosnani, T. (2023). Bisakah Auditor Digantikan Artificial Intelligence? Management Business Innovation Conference (MBIC), 1–13. https://jurnal.untan.ac.id/index.php/MBIC/article/view/67707
Ramadhan Mukhtar, M., Andi Muhammad Syahrul, & Ahmad Habibi. (2023). Penerapan Audit Berbasis Artificial Intelligence di Indonesia: Sebuah Metasintetis. Journal of Economic Education and Entrepreneurship Studies, 4(2), 711–728. https://doi.org/10.26858/je3s.v4i2.1852
Silaen, R. P., & Dewayanto, T. (2024). Penggunaan Berbagai Artificial Intelligence Pada Proses Audit-a Systematic Literature Review. Diponegoro Journal of Accounting, 13(2), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Wulandari, W., Nurfagfira, U., Desfana, A. S., & Manurung, H. (2023). Robotic Process Automation in Auditing 747 Robotic Process Automation in Auditing: A Systematic Review. Jurnal Ilmiah Manajemen Kesatuan, 11(3), 747–752.
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2025-10-16
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