Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Hamzah Ritchi
Universitas Padjadjaran, Bandung, Indonesia.
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
When Trust Sharpens Skepticism: Large Language Models in Indonesian Audit Practice Kamal Amarullah; Hamzah Ritchi; Ahmad Zakie Mubarrok
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7181

Abstract

This study examines the effects of perceived transparency, explainability, and social influence on auditors' trust in Large Language Models, and the effect of that trust on their professional skepticism at Indonesian public accounting firms. The gap between global acceptance and trust levels toward artificial intelligence systems suggests that technology adoption is not always matched by adequate evaluation, a condition relevant to auditors, who must remain critical toward Large Language Models given their tendency to produce inaccurate answers. This study used a quantitative approach with Partial Least Squares Structural Equation Modeling, involving 102 auditors selected through purposive sampling. Results show that all three antecedent variables positively and significantly affect auditors' trust in Large Language Models, with perceived transparency contributing most, while trust in Large Language Models also positively and significantly affects professional skepticism, a direction opposite to the reliance pattern reported in prior audit automation literature. These findings suggest that trust in artificial intelligence based technology can form in a calibrated manner, coexisting with auditors' awareness of system limitations rather than diminishing their professional skepticism.
Co-Authors Ahmad Zakie Mubarrok Kamal Amarullah