THE FUTURE OF AUDITING: APPLYING DIGITAL TECHNOLOGY TO ENHANCE AUDITOR INDEPENDENCE

Ummi Askiah

Abstract


Penelitian ini mengkaji penerapan teknologi digital, khususnya kecerdasan buatan (AI) & blockchain, dalam meningkatkan independensi auditor serta efektivitas dan efisiensi proses audit. Latar belakang penelitian ini adalah maraknya skandal akuntansi dan pelaporan keuangan yang curang, yang menimbulkan kerugian besar bagi perusahaan dan menurunkan kepercayaan investor. Auditor independen diharapkan dapat memberikan tinjauan obyektif atas keakuratan informasi keuangan yang disajikan oleh manajemen perusahaan. Namun, hubungan dekat antara auditor dan klien dalam jangka waktu yang lama dapat melemahkan independensi dan objektivitas hasil audit. Dengan mengintegrasikan teknologi AI, auditor dapat mengurangi bias manusia dan meningkatkan kemampuan dalam mendeteksi anomali serta risiko yang mungkin tidak terlihat pada metode tradisional. AI dapat mengotomatiskan proses analisis data, mengidentifikasi pola kecurangan, dan meningkatkan akurasi serta kecepatan audit. Studi ini menggunakan metode kualitatif dengan pendekatan scoping review untuk mengumpulkan data dari berbagai literatur terkait peran AI dalam audit yang diakses melalui platform seperti Google Scholar dan Science Direct. Temuan penelitian menunjukkan bahwa teknologi digital memiliki potensi besar untuk meningkatkan kualitas audit dengan meminimalkan kesalahan manusia, meningkatkan transparansi, dan memperkuat kepercayaan investor terhadap laporan keuangan. Selain itu, penelitian ini juga menyoroti pentingnya adopsi AI & Blockchain oleh perusahaan audit dan manajer dalam meningkatkan kinerja serta mengurangi risiko kegagalan audit. Implikasi praktis dari temuan ini adalah perlunya perencanaan dan pengaturan yang tepat dalam mengadopsi AI untuk memastikan hasil yang memuaskan serta pentingnya pelatihan bagi profesional akuntansi untuk menguasai teknologi ini. Penelitian ini merekomendasikan studi lebih lanjut mengenai dampak digitalisasi terhadap perusahaan audit kecil dan peran AI dalam meningkatkan tata kelola perusahaan.

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References


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DOI: https://doi.org/10.35308/akbis.v0i0.10455

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