Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal The Es Accounting and Finance
Ratna, Primadonna
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role Explainable Artificial Intelligence in Enhancing Auditor Judgment Quality in Indonesia Nugrahanti, Trinandari Prasetya; Fardiman, Fardiman; Lanjarsih, Laela; Ratna, Primadonna; Ritha, Henny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.666

Abstract

This study explores the role of Explainable Artificial Intelligence (XAI) in improving the quality of auditors’ decision-making in Indonesia. As AI systems become more prevalent in auditing practices, concerns regarding transparency and interpretability are increasingly relevant. XAI offers a solution by making AI-driven insights more understandable, thereby supporting professional judgment and reducing reliance on black-box systems. A quantitative approach was used, involving 100 professional auditors who completed a structured questionnaire based on a 5-point Likert scale. Data were analyzed using SPSS version 25. The findings revealed that XAI significantly influences auditors' decision-making quality, particularly in enhancing decision accuracy, risk assessment, and confidence in professional judgments. Regression analysis showed a strong positive relationship between XAI and decision-making quality, with XAI explaining 46.2% of the variance. These results highlight the importance of implementing explainable AI technologies to foster trust, accountability, and effectiveness in auditing practices across Indonesia.
Co-Authors Fardiman, Fardiman Laela Lanjarsih Ritha, Henny Trinandari Prasetya Nugrahanti