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All Journal Scientica: Jurnal Ilmiah Sains dan Teknologi
Prasetya, M. Rowi
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PENGGUNAAN ARTIFICIAL INTELLIGENCE DAN PEMAHAMAN RULES & REGULATIONS TERHADAP AUDIT JUDGMENT Prasetya, M. Rowi; Anwar, Choirul; Yusuf, Muhammad
Scientica: Jurnal Ilmiah Sains dan Teknologi Vol. 3 No. 1 (2024): Scientica: Jurnal Ilmiah Sains dan Teknologi
Publisher : Komunitas Menulis dan Meneliti (Kolibi)

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Abstract

This study aims to examine the influence of Artificial Intelligence (AI) usage and understanding of rules & regulations on audit judgment among auditors at Public Accounting Firms (KAP) in South Jakarta. Using primary data from 69 respondents selected through convenience sampling, the research applies data analysis techniques including measurement model testing, structural model testing, and hypothesis testing using Smart-PLS 4.1. The results indicate that AI usage does not affect audit judgment due to limited AI adoption and auditors' reliance on their own abilities. However, a deeper understanding of rules & regulations significantly influences audit judgment, as it helps auditors adapt to evolving regulations and provide assessments that comply with applicable standards.
Co-Authors Choirul Anwar Muhammad Yusuf