Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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All Journal Journal of Economic Education and Entrepreneurship Studies
Andi Muhammad Syahrul
Unknown Affiliation
Economics, Econometrics & Finance

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Penerapan Audit Berbasis Artificial Intelligence di Indonesia: Sebuah Metasintetis Ramadhan Mukhtar, Multazam; Andi Muhammad Syahrul; Ahmad Habibi
Journal of Economic Education and Entrepreneurship Studies Vol. 4 No. 2 (2023): VOL. 4, NO. 2 (2023): JE3S, DESEMBER 2023
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v4i2.1852

Abstract

This research aims to find out how the application of advanced artificial intelligence technology in conducting audits in Indonesia. The method used by the analysis tool is a metasynthesis of a number of qualitative studies on AI-based auditing. The results of this study provide new insights into the barriers, conveniences, challenges, and opportunities in the application of AI-based auditing in Indonesia. Auditors face barriers to implementing AI technology, which involves adjusting their skills and experience. Challenges in implementing AI-based auditing include technical aspects, skills, ethics, and data security. Implementing AI-based auditing brings a number of conveniences in improving audit efficiency, accuracy, and quality. The opportunities in implementing AI-based auditing are immense and can provide a number of significant benefits to the auditing and accounting profession as a whole.
Co-Authors Ahmad Habibi Ramadhan Mukhtar, Multazam