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Immanuel Felix Natael Sinaga
Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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Utilization of Artificial Intelligence and Generation Z's Perception of the Transformation of Auditor 's Role: The Mediating Role of Islamic Ethics Perceptions Andreani Hanjani; Prasetyono Prasetyono; Beta Pujangga Mukti; Immanuel Felix Natael Sinaga
InFestasi Vol 22, No 2 (2026): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i2.33987

Abstract

This study aims to examine the effects of perceived usefulness, perceived ease of use, and perceived risk on the transformation of auditors’ roles. Second, this study explores the mediating effect of perceived islamic ethics on the relationship between perceived usefulness, perceived ease of use, perceived risk, and the transformation of the auditor's role from the perspective of Generation Z. A total of 450 Generation Z accounting students from universities in Yogyakarta, Indonesia as respondent. Data analyzed using partial least squares structural model equations (PLS-SEM) with SmartPLS software. The findings showed that perceived usefulness, perceived ease of use, and perceived risk have significantly affected on the transformation of auditors’ roles and perceived islamic ethics. Furthermore, this study confirms that perceived islamic ethics mediates the relationship between perceived usefulness, perceived ease of use, perceived risk and the transformation of auditors’ roles. This study provides a useful contribution to us. First, audit firms are advise not only invest in advanced AI-based audit technology, but also emphasize ethics training programs based on professional standards and Islamic values. Second, universities should incorporate interdisciplinary curriculum that combine audit-ing, artificial intelligence, and Islamic ethics.
Co-Authors Andreani Hanjani Beta Pujangga Mukti Prasetyono Prasetyono