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EFFECT OF THE APPLICATION OF ARTIFICIAL INTELLIGENCE (AI) AND AUDITOR COMPETENCIES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN WEST JAVA Iendy Cinta Maharani; Moh Yudi Mahadianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the influence of the implementation of Artificial Intelligence (AI) and auditor competencies on audit quality at Public Accounting Firms (PAFs) in West Java. This study employs a quantitative approach using primary data collected via a questionnaire measured on a 1–5 Likert scale. The population of this study consists of auditors working at Public Accounting Firms in West Java. The sample was determined using non-probability purposive sampling, resulting in 128 auditor respondents. Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results indicate that the implementation of Artificial Intelligence (AI) has a positive and significant effect on audit quality. Furthermore, auditor competence also has a positive and significant influence on audit quality. These findings suggest that the integration of AI technology, supported by adequate auditor competence, can improve audit quality at Public Accounting Firms
Co-Authors Acep Komara Acep Komara Agung Yulianto Agung Yulianto Agustin, Sefhia Amelia Ramadhani , Ratu Rossa Ana Putri Fauziah Andika Linggar Hardika Apri Dwi Astuti Aprillia Wulan Da Fasha Arinal Muna Aripin, Rifky Akbar Asep Basuki Astillero, Marlon Rael Astri Harfiandita Astri Wahyu Ningsih Auliya Safitri Azahra, Fatima Azhaar Kamilia Bachrudin Syahroni Bachrudin Syahroni Davind Ervian Rafiandra Dea Dwi Pratiwi Delisnawati Fikriyah Dian Nurazizah Dini Ayu Nur Azizah Enceng Yana Etika Karimatul Fuziani Faisal Putra Arafat Fariani Siregar , Nelia Fariani, Nelia Fatima Azahra Febriyani, Diana Feny Risqi Yanti Fernando Yoga Lesmana Fitiriyanti, Putri Ayu Delia Galant, Narwastu Vivaldi Galih Andrianto Handoyo, Vonny Apriliani Handreana Rheymanda Setiawan Hannah Faulia Havik Martoyo Hidayat, Firman Himawan, Michelle Zefanya Iendy Cinta Maharani Ilham Tri Jaya Kusuma Indah Permatasari Intan Nia Selvia Isma Nadiyah Janah, Nada Nur Jannah, Wildaniyahtul Kamilia , Azhaar Karimatul Fuziani , Etika Ken Sudarti Laura Tia Heriska Lingga Afrilla Aulia Lutfiyanah, Pepi Mada Purwanto W.N Mada Purwanto Wahyu Nugroho Mardi Mardi Mardi Mardi Mardi Mardi Marlon Rael Astillero Maulady, Parah Melia Nur Maulida Michelle Zefanya Himawan Muh. Santoso Muhammad Irvan Muhammad Rafli Subagja Muhammad Santoso Mukhamad Ravi Razabi Al Qaushar Munandar, Irwansyah Narwastu Vivaldi Galant Nelia Fariani Nelia Fariani Siregar Nia Melita Niken Anindita Murti Nita, Kiki Novi Purnama Dewi Nur Aini Meiliza Fadilah Nur Aprianto Nurazizah, Dian Nurfadilah, Gia Nurhidayati Nurhidayati Nurul Alifah Paulus Sugianto Yusuf Pratama, Wahyudi Prattana Srisuk Putri Amalia Putri Ayu Delia Fitiriyanti Rafi Budiman Rahma, Indah Athifa Ramlah Puji Astuti Ramlah Puji Astuti Ranti Pradita Ratu Rossa Amelia Ramadhani Rendi Herdiyanto Riki Radiyansyah Rima Maulina Rini Susiani Rissa Nur Aisy Ro’atinah Ro’atinah Rohayati Rohayati Ryana Noer Kholiazmi Salsabila Rizqy Fatihah Sarah Naflah Nurfadhilah Sarifhatul Aini Yuliyus Putri Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Suci Nuraeni Supriyanto Illyas Syafdinal Syafdinal Syahara Magfirotul Aulia Syahroni, Bachrudin Tasyana Tika Septiani Utami, Syita Dwi Vickry febrian Wahyu Nugroho, Mada Purwanto Wahyudi Pratama Widodo, Widodo Wijaya, Steven Natanael Wildaniyahtul Jannah Yoga Aditya Yudistira, Elip Zahrazova, Bilqis Saffana