Analisis Implementasi Artificial Intelligence dalam Audit Keuangan Atas Kasus Hallucination AI Deloitte Australia 2025
DOI:
https://doi.org/10.31004/riggs.v5i2.9653Keywords:
Artificial Intelligence, Audit Keuangan, AI Hallucination, Etika AuditorAbstract
Penelitian ini bertujuan menganalisis implementasi Artificial Intelligence (AI) dalam audit keuangan melalui studi kasus AI hallucination pada laporan Deloitte Australia tahun 2025. Kasus tersebut menjadi penting karena laporan bernilai AUD 440.000 yang disusun untuk pemerintah Australia ditemukan memuat referensi fiktif akibat penggunaan AI generatif tanpa verifikasi manusia yang memadai. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus tunggal dan paradigma interpretivisme. Data diperoleh melalui full secondary data approach yang mencakup laporan resmi pemerintah, pemberitaan media internasional, standar profesi IAASB dan IESBA, laporan profesional, serta literatur akademik peer-reviewed. Teknik pengumpulan data dilakukan melalui studi dokumentasi dan analisis konten, sedangkan teknik analisis menggunakan analisis tematik kualitatif melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi AI pada kasus Deloitte Australia belum didukung protokol verifikasi yang memadai, sehingga menimbulkan AI hallucination berupa referensi akademik fiktif dan klaim yang tidak dapat diverifikasi. Temuan ini memperlihatkan adanya risiko automation bias, lemahnya human oversight, serta potensi pelanggaran prinsip integritas, objektivitas, kompetensi profesional, dan akuntabilitas auditor. Kontribusi penelitian ini terletak pada penguatan pemahaman mengenai hubungan teknologi, etika profesi, dan tata kelola audit dalam menghadapi risiko AI generatif pada praktik akuntansi modern, baik di tingkat global maupun Indonesia. Penelitian ini menyimpulkan bahwa AI dapat meningkatkan efisiensi audit, tetapi tidak dapat menggantikan skeptisisme profesional dan tanggung jawab manusia. Oleh karena itu, firma audit perlu menerapkan mandatory verification protocol, review berlapis, dokumentasi penggunaan AI, dan pelatihan literasi AI. Regulator profesi perlu mempercepat penyusunan panduan teknis agar penggunaan AI dalam audit tetap etis, transparan, dan akuntabel.
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