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All Journal Journal AK-99 Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Fajri Fajri
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KECERDASAN BUATAN DAN KERANGKA REGULASI: STUDI DAMPAK TERHADAP PENINGKATAN KUALITAS AUDIT Hernianti Harun; Indira Cahyani; Fajri Fajri; Muhammad Hatta
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4380

Abstract

This study aims to examine the impact of the application of artificial intelligence (AI) on improving audit quality and analyze the role of the regulatory framework in supporting AI implementation in the audit field. The research focuses on the relationship between the use of AI technology, the regulatory framework that governs it, and the resulting audit quality. To achieve this objective, this study uses a qualitative approach using a literature review method of several relevant scientific articles discussing the application of AI, audit quality, and regulatory and ethical aspects in audit practice. The results show that artificial intelligence has significant potential to improve audit quality, particularly through increasing the accuracy of data analysis, expanding the scope of audit testing, and the accuracy in identifying and mitigating risks. The use of AI enables auditors to obtain more comprehensive audit evidence and supports more objective decision-making. However, the effectiveness of AI implementation in audit practice depends heavily on the clarity and adequacy of the regulatory framework, the auditor's competence in using the technology, and the oversight mechanisms for the use of AI-based systems. These findings confirm that the synergy between technological innovation and an adaptive and responsible regulatory framework is a key prerequisite for realizing quality, accountable, and trustworthy audit practices in the digital era.
DAMPAK DIGITALISASI AUDIT TERHADAP INDEPENDENSI AUDITOR DAN TANTANGAN ETIKA AUDITOR INSPEKTORAT KABUPATEN PINRANG Fajri Fajri; Yasri Tarawiru; Hasdiana Hasdiana
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.517

Abstract

The abstract is written in 1 paragraph without citation, footnotes, and abbreviations. This study examines the impact of audit digitalization on auditor independence and ethical challenges faced by auditors at the Inspectorate of Pinrang Regency. The study employed a qualitative approach with purposive sampling involving auditors who actively use digital audit technology. Data were collected through in-depth interviews, observations, and documentation and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that digitalization improves audit efficiency, data access, communication, and report preparation. However, excessive dependence on digital systems may threaten auditor independence if system outputs are accepted without professional verification. Auditors maintain independence by applying audit standards, professional judgment, and verification procedures to all digital evidence. Ethical challenges identified include data confidentiality, information security, technological dependence, and maintaining professional skepticism in a digital environment. The study concludes that digital technology functions as a supporting tool rather than a substitute for auditor professional judgment, and strengthening ethical guidelines and digital competence is essential to maintain audit quality and public trust.
Co-Authors Hasdiana Hasdiana Hernianti Harun Indira Cahyani Muhammad Hatta Yasri Tarawiru