JURNAL LENTERA AKUNTANSI
Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024

PERSEPSI AKUNTAN MENGENAI DAMPAK ARTIFICIAL INTELLIGENCE PADA PROFESI AKUNTAN PUBLIK (Studi Kasus pada Kantor Akuntan Publik Drs. Syamsul Bahri , MM., AK., & Rekan)

Gultom, Theresia Febri Yanti (Unknown)
Hutapea , Herti Diana (Unknown)
Siboro , Danri Toni (Unknown)



Article Info

Publish Date
26 Mar 2025

Abstract

This study aims to analyze the perceptions of public accountants regarding the impact of AI on their profession, using a case study at Kantor Akuntan Publik (KAP) Drs. Syamsul Bahri, MM., AK., & Rekan. This research employs a descriptive quantitative method. The population in this study consists of 30 accountants working at KAP Drs. Syamsul Bahri, MM., AK., & Rekan. From this population, 15 respondents were selected using the purposive sampling technique. The findings indicate that the knowledge aspect of accountants regarding AI falls into the good category (69%), demonstrating a strong understanding of AI’s role in accounting. The awareness aspect is categorized as moderate (61%), indicating that accountants recognize the importance of AI in their profession, although there is still variation in their perspectives on its long-term impact. Meanwhile, the skills aspect received the highest score in the good category (81%), suggesting that public accountants at KAP Drs. Syamsul Bahri, MM., AK., & Rekan have developed sufficient competencies in utilizing AI technology to support their work

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Journal Info

Abbrev

jrakt

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan ...