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Cited by 2Explainable Artificial Intelligence (XAI)Decision Support System ApplicationsRobotic Process Automation Applications

The Role Explainable Artificial Intelligence in Enhancing Auditor Judgment Quality in Indonesia

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Nugrahanti, Trinandari Prasetya, Fardiman, Fardiman, Lanjarsih, Laela, Ratna, Primadonna, Ritha, Henny·2025·The Es Accounting And Finance
DOI 10.58812/esaf.v3i03.666
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Abstract

This study explores the role of Explainable Artificial Intelligence (XAI) in improving the quality of auditors’ decision-making in Indonesia. As AI systems become more prevalent in auditing practices, concerns regarding transparency and interpretability are increasingly relevant. XAI offers a solution by making AI-driven insights more understandable, thereby supporting professional judgment and reducing reliance on black-box systems. A quantitative approach was used, involving 100 professional auditors who completed a structured questionnaire based on a 5-point Likert scale. Data were analyzed using SPSS version 25. The findings revealed that XAI significantly influences auditors' decision-making quality, particularly in enhancing decision accuracy, risk assessment, and confidence in professional judgments. Regression analysis showed a strong positive relationship between XAI and decision-making quality, with XAI explaining 46.2% of the variance. These results highlight the importance of implementing explainable AI technologies to foster trust, accountability, and effectiveness in auditing practices across Indonesia.

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Authors
Nugrahanti, T. P., Fardiman, F., Lanjarsih, L., Ratna, P., & Ritha, H.
Affiliations
Perbanas Institute (ID)
Venue
The Es Accounting And Finance
Publisher
PT. Sanskara Karya Internasional
Published
2025-07-31
Volume
3
Issue
03
Pages
204-211
ISSN
  • 2964-2752 (ISSN-L)
  • 2985-7139
DOI
10.58812/esaf.v3i03.666
OpenAlex
W4414086760
Cited by
2
References
0
Citations by year
2026: 2
FWCI
0.81
Type
journal article
Language
en
Open access
Licence
Locations
The ES Accounting And Finance (publishedVersion, cc-by-sa)
Topics
  • Physical Sciences › Computer Science › Artificial Intelligence › Explainable Artificial Intelligence (XAI)
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Decision Support System Applications
  • Physical Sciences › Engineering › Industrial and Manufacturing Engineering › Robotic Process Automation Applications
Keywords
explainable AI, audit decision-making, black-box systems, risk assessment, auditor confidence, trust in AI, Indonesia

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