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Cited by 16Corporate Governance and Financial ManagementAuditing, Earnings Management, GovernanceRobotic Process Automation Applications

Reciprocal Use of Artificial Intelligence in Audit Assignments

Open access
Juan Barus, Gultom, Etty, Murwaningsari, Haryono, Umar, Sekar, Mayangsari·2021·Journal of Accounting, Business and Finance Research
DOI 10.20448/2002.111.9.20
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Abstract

The purpose of this study is to examine the use of artificial intelligence to improve audit quality, combined with the competence and skepticism of auditors on client satisfaction. The unit of analysis in this study was selected as a sample based on the purposive sampling method which was chosen deliberately with certain criteria that have been determined by the researcher. The main source of data used in this study comes from primary data, namely questionnaires distributed directly via email to each respondent. Respondents in this study were middle level management, who were directly related to auditors at the time of the audit of companies listed on the Jakarta Stock Exchange. The sample in this study numbered 229 respondents who were processed and analyzed using SEM PLS. This research is based on the Society 5.0 era where data connects and moves everything; a system that connects the virtual world and the real world. The era of the fourth industrial revolution, where the discovery of the internet of things allows the interconnection between machines, big data, acquisition, machine learning, smart factories and others, and financial reports to be made using a computerized system. The global Covid-19 pandemic has had an impact on almost all sectors and restrictions on activities. As a result of the corona virus, most activities or work are carried out from home. The results of this study prove that the effect of the application of artificial intelligence combined with auditor competence and auditor professional skepticism creates client satisfaction.

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Research works printed but not linked: 12

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Related

Authors
Juan Barus, G., Etty, M., Haryono, U., & Sekar, M.
Affiliations
  • Universitas Trisakti (ID)
  • Perbanas Institute (ID)
Venue
Journal of Accounting, Business and Finance Research
Publisher
Scientific Publishing Institute
Published
2021
Volume
11
Issue
1
Pages
9-20
ISSN
2521-3830 (ISSN-L)
DOI
10.20448/2002.111.9.20
OpenAlex
W3121567905
Cited by
16
References
37
Citations by year
2026: 2 · 2025: 2 · 2024: 6 · 2023: 3 · 2022: 1 · 2021: 2
FWCI
2.68
Type
journal article
Language
en
Open access
Locations
Journal of Accounting Business and Finance Research (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Physical Sciences › Engineering › Industrial and Manufacturing Engineering › Robotic Process Automation Applications
Keywords
artificial intelligence in auditing, audit quality, auditor competence, auditor professional skepticism, client satisfaction, Society 5.0, Fourth Industrial Revolution, listed companies, Indonesia Stock Exchange

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