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All Journal Dinamika Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Peuradeun Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi AGRITEKNO, Jurnal Teknologi Pertanian AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Kontemporer Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Finance Research International Journal of Marketing and Human Resource Research Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) ProBisnis : Jurnal Manajemen Social Science Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Cerdika: Jurnal Ilmiah Indonesia Jurnal Sains Manajemen  Nitro Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi JAKBS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal Multidisciplinary Science PENG: Jurnal Ekonomi dan Manajemen Indonesian Journal of Library and Information Science (IJLIS) International Journal of Education, Vocational and Social Science Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Mukhtaruddin Mukhtaruddin
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Automation Bias and Professional Skepticism in AI-Assisted Auditing: A Systematic Literature Review Annisa Rizkyta Yulie; Naufal Adiwidya Ramawi; Alya Zalfa Adelinia; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the relationship between automation bias and professional skepticism in the context of AI-assisted auditing using a Systematic Literature Review (SLR) approach. The rapid development of Artificial Intelligence (AI) has significantly transformed auditing practices by enhancing efficiency and data analysis capabilities. However, the adoption of AI also introduces risks, particularly the tendency of auditors to overly rely on system-generated outputs (automation bias), which may reduce their level of professional skepticism. This study applies the PRISMA-guided SLR method to review articles published between 2021 and 2026 from various scientific databases. The findings indicate that while AI improves audit quality and efficiency, it also affects auditors’ cognitive behavior, especially in decision-making processes. Automation bias arises due to high trust in AI systems, limited understanding of algorithms, and pressure for efficiency. In this context, professional skepticism plays a crucial role as a control mechanism to mitigate bias and maintain audit quality. This study concludes that a balance between technological utilization and the application of professional skepticism, along with stronger governance and technological literacy, is essential to ensure the optimal use of AI in auditing.
Dinamika Koneksi Politik dan Keberagaman Gender TMT dalam Memengaruhi Transparansi Pelaporan Keuangan Talita Adelia Zahira; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Financial reporting transparency is a crucial element for economic decision-making, yet its integrity is often influenced by internal governance structures and the external political environment. This study aims to examine and summarize scientific findings regarding the influence of gender diversity in Top Management Teams (TMT) and political connections on financial reporting transparency. Using the Systematic Literature Review (SLR) method, this research analyzes 18 scientific articles published between 2020 and 2026. The review results indicate that gender diversity consistently has a positive impact on the quality of corporate information through improved accrual quality, disclosure of Environmental, Social, and Governance (ESG) performance, and the prevention of fraudulent activities. Conversely, political connections act as a "double-edged sword"; on one hand, they tend to decrease transparency related to tax and earnings management due to agency problems, but on the other hand, they can drive the quality of sustainability reports to maintain public legitimacy, particularly in the context of the Indonesian market. These findings also reveal that excessive political influence potentially weakens the positive impact of gender diversity. This research recommends the need to strengthen female representation on boards and implement stricter auditing mechanisms for politically connected firms.
Co-Authors Abdul Manan Adhalia Tryani Agil Novriansa Alfarizi, Ikhsan Alhanannasir, Alhanannasir Ali Hasan, Nurhayati Almadania, Niswana Alya Zalfa Adelinia Annisa Rizkyta Yulie Astuti, Cantika wati famly Bernadette Robiani Cantika Mauli Tamara Marasin Cinda Nongfasya Ruwary Damayani, Fitri Dasir, Dasir Dirta Pratama Atiyatna Dwipa, Putri Balqis Sarah Fadhlurrahman, Rafi Fadlurahman, Rafi Failasufa, Mila Farahdiba M C, Siti Febriani, Fenti Fitriyani, Andi Adelia Dwi Florencia, Irene Tri Franko, Marvin Fuadah, Luk Luk Galang Hanipan Ghazali, Asmadi Mohammed Gusti Syavinatusshara Al Habib Harefa, Tulus Hasibuan, Mahdanisa Anggita Helmy Royaldi Ika Sasti Ferina, Ika Sasti Imam Asngari Jainal Arifin Jamilah, Wardatul Javier Iffat Habibbullah Marpaung Jhonson, Jhonson Junaidi, Nabila Arie Ka Utama, Hendri Kartasari, Shelly Febriana Kiky Anggrita Kisma Dian Krisna Praditya Marliana Marliana, Marliana Marliani Marliani Martinus Priandono Meilanda, Putri Ming Chen Muhammad Abdillah Muhammad Faisol Muhammad Farhan Muhammad Rafi Putra Yusran Muhammad Tavif Al Muzacky Muizzuddin Muizzuddin, Muizzuddin Muzakki, Faiz Nabila, Nasywa Naufal Adiwidya Ramawi Nazari, Esa Cahyani Novelia, Riska Novelia, Rizka Nugraha, Ahmad Rafli Nur Shinta, Amelia Putri Nurrahmi Nurrahmi, Nurrahmi Nyoman Lia Lestari, Desak Padriyansyah Prasetyawati, Tyas Pratama, Bobby Pratiwi, Trie Sartika Pungki Purnomo, Pungki Purba, Anggi Martuah PUTRI RIZKIYAH Putri, Ayu Fitria Putri, Mareta Putri, Shelly Prahadian Rafifah, R. A. Nisrina Sari Sanniyah Rahmawati, Rahmawati Rahmi Pratiwi, Rahmi Ramadanty, Jesica Ramadhanti, Dini Rika Henda Safitri, Rika Henda Ruslan Ruslan Ruwary, Cinda Nongfasya Sabikah Ulima Paw Waz Safri, T. Mulkan Saifullah Idris Santoso, Rizki Agung Saptian, Egi Saputri, Nyimas Dewi Murnila Sasha Salsabilah Setiawan, Eka A Setiawati, Riza Shelly, Kartasari F Siahaan, Hani Sihombing, Belandina Anita Sere Sinta, Clara Solly Aryza Sulaiman Sulaiman Syukrinur Syukrinur Talita Adelia Zahira Taufik Taufik Tertiarto Wahyudi Triasma, Citra Tulus Harefa Tyas Prasetyawati Umi Kalsum Utami, Faradina Wahyudi Nur Hidayat YULIA SAFTIANA, YULIA Yuliani Yuliani Yusnidar Yusnidar Zahrani, Olivia Putri Zaneta, Delia Zara Zufaro, Vanza Atha Zurdiansyah, Zurdiansyah