Pengaruh Penggunaan Artificial Intelligence, Penggunaan Audit Software, dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Jakarta Selatan

Lismacahya Prillia; Marsellisa Nindito; Hera Khairunnisa

doi:10.31004/riggs.v5i2.13117

Authors

Lismacahya Prillia Universitas Negeri Jakarta
Marsellisa Nindito Universitas Negeri Jakarta
Hera Khairunnisa Universitas Negeri Jakarta

DOI:

https://doi.org/10.31004/riggs.v5i2.13117

Keywords:

Artificial Intelligence, Audit Software, Kompetensi Auditor, Kualitas Audit

Abstract

Studi ini untuk mengetahui pengaruh penggunaan Artificial Intelligence, penggunaan Audit Software, dan kompetensi auditor dalam memengaruhi kualitas audit di Kantor Akuntan Publik (KAP) di Jakarta Selatan. Metode kuantitatif diterapkan dalam penelitian ini, dengan menerapkan PLS-SEM lalu diproses melalui SmartPLS 4.1.1.7, dengan sampel 80 auditor yang dipilih menggunakan purposive sampling. Studi ini memperlihatkan bahwa penggunaan AI dan Audit Software tidak memiliki pengaruh yang signifikan terhadap kualitas audit, sedangkan kompetensi auditor memiliki pengaruh yang signifikan terhadap kualitas audit. Oleh karena itu, KAP harus memprioritaskan peningkatan kompetensi auditor melalui pengembangan profesional berkelanjutan. dan sertifikasi profesi, sekaligus mendukung optimalisasi pemanfaatan AI dan Audit Software agar dapat berkontribusi nyata terhadap kualitas audit di masa mendatang.

Downloads

Download data is not yet available.

References

1. Abdelwahed, A. S., Abu-Musa, A. A., Moubarak, H., & Badawy, H. A. (2024). The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country. South African Journal of Accounting Research, 38(2), 113–145. https://doi.org/10.1080/10291954.2023.2279751

2. Albawwat, I., & Frijat, Y. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7(4), 755–762.

3. Alnesafi, A. (2025). The impact of audit software on quality of audit in Kuwait: Insights from auditors. Accounting, 11(1), 31–48.

4. Alotaibi, E. M., & Alnesafi, A. (2023). Assessing the impact of audit software on audit quality: Auditors’ perceptions. International Journal of Applied Economics, Finance and Accounting, 17(1), 97–108. https://doi.org/10.33094/ijaefa.v17i1.1068

5. Aprilia, G. N., & Hidayah, N. (2023). The Effect Of Auditor Competence And Auditor Independence On Audit Quality With Auditor Ethics As A Moderating Variable. International Journal Of Humanities Education and Social Sciences (IJHESS), 3(2). https://doi.org/10.55227/ijhess.v3i2.709

6. Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and assurance services: An integrated approach (Sixteenth edition, global edition). Pearson.

7. Association of Certified Fraud Examiners Indonesia Chapter. (2019). Survey Fraud Indonesia 2019. ACFE Indonesia. https://acfe-indonesia.or.id/survey-fraud-indonesia-2019/

8. Association of Certified Fraud Examiners Indonesia Chapter. (2025). Survei Fraud Indonesia 2025. ACFE Indonesia. https://acfe-indonesia.or.id/survey-fraud-indonesia-2025/

9. Betachon. (2026, January 17). What Audit Tools Does The Big 4 Use? | Betachon. Betachon Shipping Solutions. https://betachon.com/what-audit-tools-does-the-big-4-use-2/

10. Braun, R. L., & Davis, H. E. (2003). Computer‐assisted audit tools and techniques: Analysis and perspectives. Managerial Auditing Journal, 18(9), 725–731. https://doi.org/10.1108/02686900310500488

11. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1

12. Deny, S. (2023, June 16). Tersangkut Dugaan Manipulasi Laporan Keuangan, WIKA Siap Diaudit Ulang. liputan6.com. https://www.liputan6.com/bisnis/read/5321449/tersangkut-dugaan-manipulasi-laporan-keuangan-wika-siap-diaudit-ulang

13. Faul, F., Erdfelder, E., Lang, A.-G., & Buchner, A. (2007). G*Power 3: A flexible statistical power analysis program for the social, behavioral, and biomedical sciences. Behavior Research Methods, 39(2), 175–191. https://doi.org/10.3758/BF03193146

14. Febrianto, N. I., & Kartikasari, L. (2024). Pengaruh Teknik Audit Berbantuan Komputer (TABK) Terhadap Kualitas Audit Dengan Prosedur Audit Sebagai Variabel Moderasi. Jurnal Akuntansi Indonesia, 13(1), 54–66. https://doi.org/10.30659/jai.13.1.54-66

15. Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. Springer International Publishing. https://doi.org/10.1007/978-3-030-80519-7

16. Handoyo, S., & Pangestu, N. E. (2023). Documentation in Audit: Auditor Junior Obstacles. International Research Journal of Economics and Management Studies, 2(4). https://doi.org/10.56472/25835238/IRJEMS-V2I4P116

17. Hanfy, F., Alakkas, A. A., & Alhumoudi, H. (2025). Analyzing the role of digitalization and its impact on auditing. Multimedia Tools and Applications, 84(19), 21203–21225. https://doi.org/10.1007/s11042-024-19729-0

18. Hariyani, A., & Muluk, M. A. (2026). ARTIFICIAL INTELLIGENCE, BIG DATA, AND AUDIT PROCESS EFFECTIVENESS UNDER UTAUT IN PUBLIC ACCOUNTING FIRMS. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 7(1), 62–76. https://doi.org/10.31258/current.7.1.62-76

19. Imam, Adhim, C., & Ramadhan, R. A. (2025). Pengaruh Penggunaan Teknologi Artificial Intelligence (AI) dan Kompetensi Auditor Terhadap Kualitas Audit Inspektorat Kabupaten Dompu. Economics and Digital Business Review, 7(1), 317–333. https://doi.org/10.37531/ecotal.v7i1.2978

20. Janvrin, D., Bierstaker, J., & Lowe, D. J. (2008). An Examination of Audit Information Technology Use and Perceived Importance. Accounting Horizons, 22(1), 1–21. https://doi.org/10.2308/acch.2008.22.1.1

21. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

22. Judijanto, L., Bakri, A. A., Siagian, A. O., & Putri, A. G. (2024). The Influence of the Use of Audit Technology and Auditor Competency on Audit Quality in Public Accounting Firms. Journal of Economic, Bussines and Accounting (COSTING), 7(4), 9139–9148. https://doi.org/10.31539/costing.v7i4.9003

23. Kementerian Keuangan Republik Indonesia. (2019). Ini Putusan Kasus Laporan Keuangan Tahunan PT Garuda Indonesia 2018. https://setjen.kemenkeu.go.id/in/post/ini-putusan-kasus-laporan-keuangan-tahunan-pt-garuda-indonesia-2018

24. Khairunnisa, H., Musyaffi, A., Wolor, C., & Nasution, H. (2023). Auditors’ Competence, Audit Fee, Quality Control, and Audit Quality.

25. Knechel, W. R., Krishnan, G. V., Pevzner, M., Bhaskar, L. S., & Velury, U. (2013). Audit Quality: Insights from the Academic Literature (SSRN Scholarly Paper 2040754). Social Science Research Network. https://doi.org/10.2139/ssrn.2040754

26. Lugli, E., & Bertacchini, F. (2022). Audit quality and digitalization: Some insights from theItalian context. Meditari Accountancy Research, 31(4), 841–860. https://doi.org/10.1108/MEDAR-08-2021-1399

27. Matakena, V. H. S., Firdaus, V. F., Wanialisa, M., & Indriaty, L. (2025). Pengaruh Artificial Intelligence, Kompetensi Auditor, dan Independensi Auditor Terhadap Kualitas Audit (Studi Empiris: Kantor Akuntan Publik Di Daerah Jakarta Pusat Dan Barat). IKRAITH-EKONOMIKA, 8(3), 255–263. https://doi.org/10.37817/ikraith-ekonomika.v8i3.5310

28. Meiryani, Sujanto, M., Lindawati, A. S. L., Zulkarnain, A., & Liawatimena, S. (2021). Auditor’s Perception on Technology Transformation: Blockchain and CAATs on Audit Quality in Indonesia. International Journal of Advanced Computer Science and Applications (IJACSA), 12(8). https://doi.org/10.14569/IJACSA.2021.0120861

29. Noordin, N. A., Hussainey, K., Hayek, A. F., Noordin, N. A., Hussainey, K., & Hayek, A. F. (2022). The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE. Journal of Risk and Financial Management, 15(8). https://doi.org/10.3390/jrfm15080339

30. Permana, G. P. L., & Puspitadewi, M. A. A. (2023). Understanding Using Of Audit Software By Auditor With Unified Theory Of Acceptance And Use Of Technology Construct. Kompartemen : Jurnal Ilmiah Akuntansi, 142–154. https://doi.org/10.30595/kompartemen.v21i1.16807

31. Pramudyastuti, O. L., Rani, U., Suryatimur, K. P., & Wahyuningtiyas, T. N. (2022). Persepsi Auditor Eksternal Terhadap Digitalisasi Audit Melalui Teknik Audit Berbantuan Komputer. Jurnal Maneksi (Management Ekonomi Dan Akuntansi), 11(2), 448–455. https://doi.org/10.31959/jm.v11i2.1211

32. Qader, K. S., & Cek, K. (2024). Influence of blockchain and artificial intelligence on audit quality: Evidence from Turkey. Heliyon, 10(9). https://doi.org/10.1016/j.heliyon.2024.e30166

33. Rahman, R., & Ghaliya, G. (2020). Jiwasraya could have knock-on effect on financial sector—Fri, January 10, 2020. The Jakarta Post. https://www.thejakartapost.com/news/2020/01/10/jiwasraya-could-have-knock-effect-financial-sector.html

34. Rosalina, A. D. (2014). PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Pada Kantor Akuntan Publik di Wilayah Bandung ). http://repository.widyatama.ac.id/xmlui/handle/123456789/3067

35. Russell, S., & Norvig, P. (2021). Artificial Intelligence: A Modern Approach, 4/E. Pearson. https://openlibrary.telkomuniversity.ac.id/pustaka/165827/artificial-intelligence-a-modern-approach-4-e.html

36. Scott, W. R., & Scott, W. R. (2015). Financial accounting theory (Seventh edition). Pearson.

37. Surya, D., Pratiwi, E., Wijaya, G., Permadi, H., & Suryani, I. (2021). Audit Quality and Its Influence on Stakeholder Trust: A Qualitative Analysis. Golden Ratio of Auditing Research, 1(1), 34–44. https://doi.org/10.52970/grar.v1i1.364

38. Susanto, V. G., Wanialisa, M., Reinita, I., & Nursina, N. (2025). Pengaruh Big Data Analytics, Artificial Intelligence, dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik Jakarta. IKRAITH-EKONOMIKA, 8(3), 210–220. https://doi.org/10.37817/ikraith-ekonomika.v8i3.5304

39. Tina, A. (2022). PENGARUH KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN INTEGRITAS SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK KOTA MEDAN. Jurnal Akuntansi Kompetif, 5(3), 243–251. https://doi.org/10.35446/akuntansikompetif.v5i3.1010

40. Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33–56. https://doi.org/10.28932/jam.v4i1.353