Analisis Implementasi Kecerdasan Buatan (Artificial Intelligence) dalam Audit Laporan Keuangan di Era Digital

Fortunata Fatria, Firda Olyvia Alchusna, Emeralda Pavita Ozoraningrat, Fitra Okta Pradana Arief

Abstract


Di era digitalisasi, penggunaan artificial intelligence (AI) dalam audit laporan keuangan menjadi semakin relevan. Teknologi ini memungkinkan analisis data dalam jumlah besar dengan cepat dan akurat, sehingga mendukung auditor dalam mendeteksi kecurangan. Penelitian ini bertujuan untuk menganalisis implementasi artificial intelligence dalam audit laporan keuangan di era digital, dengan cakupan cara implementasi artificial intelligence dalam membantu proses audit laporan keuangan, kontribusi yang diberikan oleh artificial intelligence, serta tantangan dan evaluasi terhadap penerapan artificial intelligence dalam audit laporan keuangan. Penelitian ini menggunakan metode Systematic Literature Review (SLR) pada beberapa jurnal bereputasi yang diterbitkan antara 2015 hingga 2024 yang dianalisis berdasarkan metodologi dan hasil penelitian. Hasil menunjukkan bahwa artificial intelligence memberikan kontribusi positif terhadap efektivitas audit laporan keuangan. Namun, ada beberapa tantangan, seperti privasi, keamanan data, dan pertimbangan etis terkait penggunaan data sensitif yang perlu diatasi agar teknologi ini dapat diimplementasikan secara optimal. Oleh karena itu, regulasi dan kebijakan yang ketat diperlukan untuk memastikan penerapan artificial intelligence terhadap audit laporan keuangan berjalan optimal dan sesuai standar.

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References


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