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DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR Khotimah, Husnah; Luri Lorensa; Apriliya Maharani; Laila Fitria Ningsih; Adelia; Sudrajat Martadinata
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7400

Abstract

The development of digital technology has triggered a significant transformation in the field of accounting, particularly through the integration of Artificial Intelligence (AI). This innovation facilitates the automation of transaction recording, financial data analysis, and anomaly identification, thereby having the potential to improve the quality of business entities' financial reports. This research aims to evaluate the influence of Artificial Intelligence implementation on the quality of financial reports in manufacturing companies by applying the Systematic Literature Review (SLR) method. Data was collected from leading scientific publications indexed in Scopus, Web of Science, ScienceDirect, as well as national journals, with a research timeframe from 2015 to 2025. The literature selection process adopted the PRISMA guidelines, resulting in 16 articles meeting the inclusion criteria. The research findings indicate that AI implementation has a positive impact on the aspects of relevance, reliability, comparability, and understandability of financial reports. This technology enhances the efficiency, accuracy, timeliness, and transparency of reporting, while also supporting the early detection of errors or fraud. However, challenges such as data security, algorithmic bias, limitations in human resource competency, and high implementation costs remain obstacles to its adoption. This research also identifies research gaps related to domestic regulations, AI usage ethics, and long-term empirical measurement of financial reporting quality in Indonesia. Overall, the results confirm that Artificial Intelligence plays a strategic role in improving the quality and credibility of financial reports in manufacturing companies, provided it is supported by solid data governance and regulatory frameworks.
Co-Authors Abidin, Syahrul Ahmad Ade Nugraha Andreas Widjaja Aprianti, Siska Apriliya Maharani Arifin Fauzi Lubis Daniel Jahja Surjawan Desi Kumalasari Diana Trivena Yulianti Dieva Zahrohtu Anfi Dimas Putri Mega Pratesa Doro Edi Edwin Frymaruah Eko Juni Wahyudi Fakhrur Rozi, Fakhrur Frizki Nurul Pasa Hapnes Toba HARIYANTO HARIYANTO Hendra Bunyamin Iindarda Sangkung Panggalo Ismail Johan, Meliana Christianti Julianti Kasih, Julianti Khotimah, Husnah Korel, Adeline Y. Kusumawat, Yulia Tri Laila Fitria Ningsih Linda Puspita Luri Lorensa Maresha Caroline Wijanto Mareza Yolanda Umar Martadinata, Sudrajat Mewati Ayub Muchammad Nur Haqikad Ferdiyansah Nurul Setianingrum Nuryadin, Afriyana Amelia Oscar Karnalim, Oscar Pasoloran, Oktovianus Praja Hadi Saputra Pratiwi, Reski Dewi Puspa Sari, Puspa Putri Dwi Ningsih Putri Kamilatul Rohmi Rahmat Zulfikar Rezky Pramita Rianawati, Dian Risal RIza Wahyudi Robby Tan Rohmatun Nazila Rossevine Artha Nathasya Sandrayati Siska Aprianti Siti Khodijah Siti Mia Aldiana Sudarjo Sulaiman Helmi Tambunan, Khairina Tamsil, Kevin Teddy Marcus Zakaria Tenggrana, Edison Jaya Tjandinegara, Owen Matthew Tjatur Kandaga Trisninawati Wasiatun hasanah Wedadjati , Ratna Sesotya Wenny Franciska Senjaya Wulan ayu musyrifah Zulkifli