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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Nadia Eka Amelia
Universitas Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Artificial Intelligence dan Self Efficacy terhadap Audit Judgement dengan Kompleksitas Tugas sebagai Variabel Moderasi Nadia Eka Amelia; Dhini Suryandari
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3256

Abstract

 The quality of audit judgement is the primary determinant of the reliability of auditors' opinions on financial statements, however factors shaping it in the digital transformation era of the audit profession still require more comprehensive empirical investigation. This study aims to examine the influence of Artificial Intelligence (AI) usage and self-efficacy on audit judgement, as well as the moderating role of task complexity, among auditors working at Big 4 KAP in Indonesia. The study employs a quantitative approach, with primary data collected through questionnaires distributed to 70 auditors selected via purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0, grounded in Fritz Heider's attribution theory, which positions AI as an external factor and self-efficacy as an internal factor. The results show that AI does not significantly influence audit judgement, whereas self-efficacy has a significant positive effect. Task complexity is proven to weaken the influence of AI on audit judgement. Meanwhile, the hypothesis that task complexity weakens the influence of self-efficacy is rejected, as the relationship found is actually strengthening. These findings imply the necessity for a prudent and situation-appropriate AI implementation strategy along sustained investment in developing auditors' psychological competencies.
Co-Authors Dhini Suryandari, Dhini