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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Fokus Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Distribusi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal Ners Jurnal Bina Manajemen Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Engagement: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Sustainability Policy and Technology Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat SENSASI Jurnal Manajemen, Bisnis dan Kewirausahaan
Diah Hari Suryaningrum
Department Of Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
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Journal : Journal of Business Management and Economic Development

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Influence of Blockchain and Artificial Intelligence on Audit Quality: Evidence from Indonesia Wardani, Nadia Amalia; Suryaningrum, Diah Hari
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2173

Abstract

The purpose of this study is to investigate the impact of blockchain technology and artificial intelligence (AI) on audit quality through the participation of auditors from Indonesian Public Accounting Firms (KAP).  The conceptual framework for this study is based on Agency Theory and the Technology Acceptance Model (TAM), which describe how technological advancements might improve auditors' performance and accountability by eliminating knowledge asymmetry between agents and principals.  Primary data from 207 respondents were gathered using a convenience sampling method.  The study used a quantitative research design with a survey disseminated to auditors via structured questionnaires. The SmartPLS 4 software was used to perform data analysis utilizing the Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique.  The findings show that blockchain technology improves audit quality by increasing transparency, correctness, and dependability of audit data via real-time and immutable transaction recording.  Furthermore, artificial intelligence (AI) improves audit quality by supporting auditors in finding abnormalities, assessing risks, and expediting the audit process via automated data analysis.
Co-Authors Abdillah, Muhammad Nauval Rizki Adam Firdaus Adhyanti Adhyanti Adinda Ayu Jelita Putri Adzroo, Naomi Ulayya Alifia Riyadlotus Sholihah Allisa, Safiah Allysa Sharfina Jasmine Hidayat Amar, Muhammad Khoirul Arie Kusuma Dewa Arie Kusuma Dewa Aryo Prakoso Atika Putri Damayanti Aulia, Febrissa Putri Avi Sunani Azahro, Inayatul Sabilla Bagus Rizky Adityawan Baihaqqi, M. Faizal Bima Akmal Fatkhurozi Budiwitjaksono, Gideon Setyo Damayanti, Sindhi Deby Andriani Jumaroh Dewi, Pintari Annisa Sukmanani Diarany Sucahyati Donny Dwi Cahyadi Dyta Listalia Edo, Kalvin Endah Susilowati Erna Sulistyowati Fadila, Ririn Nur Fahrul Razi Farizi, M. Harit Fatma Yunita Aprilia Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Gading Tio Yuniar Gading Tio Yuniar Gita Warastri, Reyka Martina Hakim Hakim Hanif, Diva Aulia Hardiyanti, Elvina Hardjatie, Susi Hatif Haqqi, Muhammad Henoch Setyo Purnomo Henoch Setyo Purnomo I Wayan Wisnu Utama Ignathia Martha Hendrati Indah kirana, Nanda wahyu Indrawati Yuhertiana Isti Choiril Mala Izaak, Wilma Cordelia Joicenda Nahumury Kenanya, Zerahya Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Luluk Desva Fitriah Masarrah, Syalia Mira Tri Wahyuni Moh. Frisal Al-Gamar Muhammad Azizi Yusuf Muhammad Hatif Haqqi Munari Munari Nania Nuzulita Novia Putri Ayu Wulandari Nurdin , Omair Davy Zakaria Nuril Ade Pramudita Nuril Ade Pramudita Nurjanti Takarini Oktavia, Hefi Dwi Oktavia, Hefi Dwi Pratiwi, Dewi Suryanita Puspanagari Putri Ridanti Putra, Muhammad Rafito Kirana Putri Farnisa Wahida Putri Hardian, Qanita Marsha Putri, Amelia Putri, Nadila Maharani Rahmawati, Aprillia Ramadhaning, Dea Nur Rika Rudiatun Rinata, Olbi Susila Sabrina Berliani Soedradjat Sal-Sabilla Narita Kusnadi Saleh, Ghiga Rachmawati Salsabilla Narita Kusnadi Sari Andayani Sari Andayani Satriabayu Rifantama Sephia Ayu Permatasari Shanaz Anggita Utari Silvia Dwi Cahyani Sofiyulloh, Mohammad Sucahyati, Diarany Sukiswo, Helmy Wahyu Tannar, Oriza Tansen Bavi Adibrata Kristanto Thalib, Najdah Tri Wahyuni, Mira Utama, I Wayan Wisnu Wardani, Nadia Amalia Wardhatul Islamyi, Fiya Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yuliawati, Ira Sukma Yuniar, Vidya Dwi