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All Journal Economics and Digital Business Review Journal of Creative Power and Ambition (JCPA)
Yayan Ananto
Politeknik Masamy Internasional Banyuwangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Statistical Concepts in the Development of Artificial Intelligence for Auditing: A Systematic Literature Review Nibrisatul Hana; Shofyan Hadi; Lintang Budiarti; Yayan Ananto; Naufal Nasrullah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1713

Abstract

Artificial Intelligence (AI) has increasingly been adopted in auditing, however the role of statistical methods in improving AI performance and reliability remains fragmented. This study aims to systematically identify, review, and synthesize the role of statistical concepts in AI development for auditing, including their implementation, benefits, challenges, and future directions. A Systematic Literature Review (SLR) following the PRISMA framework was conducted on 149 studies published between 2017 and 2026 from Google Scholar, Scopus, and SciSpace. The findings reveal a significant increase in AI auditing research since 2023. Regression analysis, hypothesis testing, and Bayesian inference are the most frequently applied statistical methods, supporting fraud detection, risk assessment, audit sampling, anomaly detection, and model validation. Integrating statistical methods with AI improves prediction accuracy, interpretability, transparency, and audit quality. However, challenges remain regarding data quality, model interpretability, auditor competency, and AI governance. Future research should prioritize hybrid AI-statistical models, Explainable AI, and adaptive Bayesian approaches to enhance trustworthy data-driven auditing
Pengaruh Luas Lahan, Modal dan H Pengaruh Luas Lahan, Modal dan Harga Jual Terhadap Pendapatan Petani Buah Naga di Desa Sumberagung Kecamatan Pesanggaran Yayan Ananto; Muslikhatul Laulatur Mukaromah
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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Abstract

Pendapatan Penelitian ini merupakan latar belakang teori dan kondisi di lapangan, yaitu luas lahan, modal, dan harga jual pendapatan petani naga di Desa Sumberagung, Kecamatan Pesanggaran, Kabupaten Banyuwangi. Penelitian ini menggunakan metode analisis kuantitatif dengan uji regresi linier berganda dan uji hipotesis dengan bantuan SPSS 23.0. Hasil uji hipotesis parsial (uji t) menunjukkan bahwa luas lahan memiliki pengaruh positif tetapi tidak signifikan terhadap pendapatan petani naga. Nilai t-test sebesar 4.151 yang lebih besar dari 2.73 dengan tingkat signifikansi 0.00 yang lebih besar dari 0.05, dengan koefisien 0.436. Harga jual memiliki pengaruh positif namun tidak signifikan terhadap pendapatan petani naga. Nilai tcount sebesar 0,312 yang lebih kecil dari ttable 2,73 dengan tingkat signifikansi 7,56 yang lebih besar dari 0,05 dengan nilai koefisien 0,036. Secara bersama-sama, luas lahan, modal, dan harga jual mempengaruhi pendapatan petani naga di Desa Sumberagung, Pesanggaran
Co-Authors Lintang Budiarti Muslikhatul Laulatur Mukaromah Naufal Nasrullah Nibrisatul Hana Shofyan Hadi