Kecerdasan Buatan Sebagai Penggerak Inovasi Dalam Praktik Audit Kontemporer
DOI:
https://doi.org/10.31004/joecy.v6i1.6966Keywords:
artificial intelligence, auditing practices, audit quality, audit innovation, systematic literature reviewAbstract
This study aims to examine the role of artificial intelligence as a driver of innovation in contemporary auditing practices. The research method used is a Systematic Literature Review (SLR) of reputable scientific articles obtained from the Scopus, Web of Science, and Google Scholar databases. The literature selection process was carried out systematically through the stages of identification, screening, eligibility, and inclusion. The results of the study show that the application of AI in auditing can improve the efficiency, accuracy, and quality of audits, particularly in data processing, risk assessment, and anomaly detection. However, the implementation of AI still faces challenges in the form of human resource readiness, data quality and security, as well as ethical and regulatory issues. This study emphasises that the successful integration of AI in auditing requires technological support, auditor competence, and an adequate regulatory framework.
References
Abdulrahman, B. S., & Braim, S. J. (2024). The mediation role of Information Technology between Artificial Intelligence and Modern Accounting: Opportunities and Challenges. QALAAI ZANIST SCIENTIFIC JOURNAL, 9(3), 1312-1335. https://doi.org/10.25212/lfu.qzj.9.3.53
Albawwat, I., & Frijat, Y. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7(4), 755-762. https://doi.org/10.5267/j.ac.2021.2.009
Kontogeorgis, G. (2025). The Artificial Intelligence (AI) framework and the benefits of its use in internal audit. Artificial Intelligence (AI), 10(1).
Li, Y., & Goel, S. (2025). Making it possible for the auditing of AI: A systematic review of AI audits and AI auditability. Information Systems Frontiers, 27(3), 1121-1151. https://doi.org/10.1007/s10796-024-10508-8
Lu, Y., & Zhou, Y. (2021). A review on the economics of artificial intelligence. Journal of Economic Surveys, 35(4), 1045-1072. https://doi.org/10.1111/joes.12422
Ludmilla, R., & Abdillah, N. (2025). Analisis Dampak Teknologi Artificial Intelligence dalam Proses Audit. Indonesian Research Journal on Education, 5(2), 1311-1315. https://doi.org/10.31004/irje.v5i3.2589
Natali, E., Rely, G., & Sari, P. N. (2025). Pengaruh E-Audit, Teknologi Audit Berbasis Ai, Dan Big Data Analytics Terhadap Deteksi Fraud (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia). Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan, 2(3), 772-782. https://doi.org/10.70248/jakpt.v2i3.1942
Pasaribu, M., & Soeratin H. Z. (2025). Evaluasi Penggunaan Artificial Intelligence dalam Audit Forensik Pada Pandangan Mahasiswa dan Praktisi Akuntansi Tahun 2020-2025. Journal Scientific of Mandalika (JSM) E-ISSN 2745-5955 | P-ISSN 2809-0543, 6(5), 1370-1380. https://doi.org/10.36312/10.36312/vol6iss5pp1370-1380
Rehman, A., & Hashim, F. (2022, August). Can internal audit function impact artificial intelligence? Case of public listed companies of Oman. In AIP Conference Proceedings (Vol. 2472, No. 1, p. 040024). AIP Palbawwublishing LLC. https://doi.org/10.1063/5.0092755
Rodrigues, L., Pereira, J., da Silva, A. F., & Ribeiro, H. (2023). The impact of artificial intelligence on audit profession. https://doi.org/10.55267/iadt.07.12743
Sari, H. G. I., & Wahyuda, D. A. (2025). Persepsi Auditor Indonesia: Artificial Intelligence dan Dampaknya yang Mengubah Kualitas Audit. Owner: Riset dan Jurnal Akuntansi, 9(2), 1430-1442. https://doi.org/10.33395/owner.v9i2.2689
Siregar, Z. A., & Hasanah, U. (2024). Risk Management and Ethical Perspectives in the Implementation of Artificial Intelligence (AI) in the Accounting Profession. Indonesia Auditing Research Journal, 13(4), 256-264. https://doi.org/10.35335/arj.v13i4.384
Waltersdorfer, L., & Sabou, M. (2025). Leveraging knowledge graphs for AI system auditing and transparency. Journal of Web Semantics, 84, 100849. https://doi.org/10.1016/j.websem.2024.100849
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Sisi Maghfirah Rahmah Sembiring, Nurul Mizna Sukma, Rico Dwi Cahyo, Ningrum Trija Kesuma
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
