PENGARUH PENGGUNAAN ARTIFICIAL INTELLIGENCE DAN PEMAHAMAN RULES & REGULATIONS TERHADAP AUDIT JUDGMENT

M ROWI PRASETYA, . (2024) PENGARUH PENGGUNAAN ARTIFICIAL INTELLIGENCE DAN PEMAHAMAN RULES & REGULATIONS TERHADAP AUDIT JUDGMENT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

M ROWI PRASETYA. Pengaruh Penggunaan Artificial Intelligence dan Pemahaman Rules & Regulations Terhadap Audit Judgment. Fakultas Ekonomi, Universitas Negeri Jakarta, 2024. Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara penggunaan Artificial Intelligence (AI) dan pemahaman rules & regulations terhadap audit judgment auditor yang bekerja di Kantor Akuntan Publik wilayah Jakarta Selatan. Penelitian ini menggunakan data primer dengan sampel yaitu auditor yang bekerja pada Kantor Akuntan Publik (KAP) yang berada di wilayah Jakarta Selatan. Teknik pengambilan sampel dalam penelitian ini adalah convenience sampling dengan jumlah responden sebanyak 69 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah uji model pengukuran, uji model struktural, dan uji hipotesis dengan menggunakan software Smart-PLS 4.1. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa (1) penggunaan AI tidak memiliki pengaruh terhadap audit judgment. Hal ini dikarenakan adopsi AI yang masih terbatas serta kepercayaan diri auditor terhadap kemampuan dirinya sendiri. (2) Pemahaman rules & regulations memiliki pengaruh positif dan signifikan terhadap audit judgment. Hal ini berarti semakin mendalam pemahaman auditor terhadap rules & regulations, auditor dapat lebih responsif terhadap perubahan aturan yang terus berkembang, sehingga mampu memberikan penilaian yang sesuai dengan rules & regulations yang berlaku. Kata Kunci: Penggunaan Artificial Intelligence, AI, pemahaman rules & regulations, audit judgment, auditor judgment. ***** M ROWI PRASETYA. The Influence of Using Artificial Intelligence and Understanding Rules & Regulations on Audit Judgment. Faculty of Economics, Jakarta State University, 2024. This study was conducted to determine whether there is an influence of the use of Artificial Intelligence (AI) and the understanding of rules & regulations on the audit judgment of auditors working at Public Accounting Firms in the South Jakarta area. The research uses primary data with a sample consisting of auditors working at Public Accounting Firms (KAP) in South Jakarta. The sampling technique in this study is convenience sampling, with a total of 69 respondents. The data analysis techniques applied include measurement model testing, structural model testing, and hypothesis testing using Smart-PLS 4.1 software. Based on the analysis results, it can be concluded that (1) the use of AI does not influence audit judgment. This is due to the limited adoption of AI and the auditors' confidence in their own abilities. (2) The understanding of rules & regulations has a positive and significant influence on audit judgment. This indicates that the deeper the auditors' understanding of rules & regulations, the more responsive they become to the evolving regulations, enabling them to provide assessments that align with the applicable rules & regulations Keywords: Use of Artificial Intelligence, AI, understanding of rules and regulations, audit judgment, auditor judgment.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Choirul Anwar, SE.,MBA.,MAFIS.,MCIS.,Ak.,CA,CPA,CSRS,CSRA.; 2). Dr. Muhammad Yusuf. S.E.,M.M.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 25857 not found.
Date Deposited:	11 Dec 2024 01:47
Last Modified:	11 Dec 2024 01:47
URI:	http://repository.unj.ac.id/id/eprint/52278

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