Etika Profesi Akuntan dalam Menghadapi Disrupsi Teknologi dan Artificial Intelligence (AI)

Erlangga Orlen  Perwiro; Intana Mayadah Kaltsum; Marchella Kristy Wijaya; Bagus Arshanjaya Bhuana; Yanuar Ramadhan

doi:10.31004/riggs.v4i4.4148

Authors

Erlangga Orlen Perwiro Universitas Esa Unggul
Intana Mayadah Kaltsum Universitas Esa Unggul
Marchella Kristy Wijaya Universitas Esa Unggul
Bagus Arshanjaya Bhuana Universitas Esa Unggul
Yanuar Ramadhan Universitas Esa Unggul

DOI:

https://doi.org/10.31004/riggs.v4i4.4148

Keywords:

Etika Profesi Akuntan, Artificial Intelligence, Akuntabilitas Algoritmik, Tata Kelola Etika AI, Techno Ethical Governance

Abstract

Transformasi digital telah mengubah secara mendasar praktik, peran, serta nilai-nilai profesi akuntan melalui penerapan Artificial Intelligence (AI) dalam berbagai proses akuntansi modern. Penelitian ini bertujuan untuk menganalisis implikasi etika penerapan AI terhadap peran, tanggung jawab, dan tata kelola moral profesi akuntan pada era digital. Metode penelitian menggunakan Systematic Literature Review (SLR) dengan pendekatan PRISMA terhadap 29 sumber ilmiah dan profesional yang relevan untuk memperoleh pemahaman komprehensif terkait perkembangan terbaru. Hasil penelitian mengidentifikasi empat temuan utama. Pertama, terjadi reposisi peran akuntan dari sekadar pelaksana teknis menjadi pengendali moral yang memastikan integritas sistem cerdas dalam pengambilan keputusan berbasis algoritma. Kedua, muncul fenomena responsibility gap ketika prinsip etika tradisional tidak mampu menjawab persoalan akuntabilitas atas keputusan AI yang bersifat otonom dan algoritmik. Ketiga, terdapat kebutuhan mendesak atas kerangka audit algoritmik seperti criterion audit dan algorithmic assurance framework sebagai instrumen untuk menjamin transparansi, keadilan, dan keandalan keluaran sistem AI dalam akuntansi. Keempat, penelitian menegaskan urgensi penyusunan AI Ethical Governance Framework sebagai fondasi tata kelola moral yang menyinergikan nilai etika, akuntabilitas, regulasi, dan pengawasan teknologi. Penelitian ini menyimpulkan bahwa etika profesi akuntan perlu berevolusi menuju paradigma techno-ethical governance, di mana kolaborasi manusia dan AI menjadi basis penguatan integritas profesi, akuntabilitas, serta kepercayaan publik dalam praktik akuntansi masa depan. Dengan demikian, adaptasi etika berbasis teknologi perlu diarusutamakan oleh akademisi, organisasi profesi, dan regulator untuk memastikan keberlanjutan moral profesi akuntan di tengah disrupsi digital.

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