PENGARUH KECERDASAN BUATAN DALAM PROSES AUDIT KEUANGAN: TANTANGAN DAN PELUANG DI ERA DIGITAL
Kemajuan Kecerdasan Buatan (AI) secara signifikan memengaruhi lanskap audit keuangan dalam era digital. Penelitian ini mengeksplorasi tantangan dan peluang yang muncul dari integrasi AI dalam proses audit keuangan. Isu-isu utama yang dibahas meliputi adaptasi metodologi audit tradisional ke AI, keandalan analisis yang dipandu AI, dan implikasi etika otomasi dalam pengambilan keputusan. Penelitian bertujuan untuk memahami bagaimana AI memengaruhi efisiensi dan akurasi audit. Dengan pendekatan metode campuran, menggabungkan analisis data kuantitatif dan studi kasus kualitatif, penelitian menyelidiki pengalaman auditor dan organisasi dalam mengimplementasikan alat AI. Temuan menyoroti peran berubah auditor dalam memanfaatkan AI, menekankan perlunya pengembangan profesional berkelanjutan. Penelitian ini memberikan wawasan berharga dalam diskursus yang sedang berlangsung tentang efek transformatif AI dalam audit keuangan.
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