Dampak Artificial Intelligence Terhadap Efektivitas dan Efisiensi Proses Audit Keuangan di KAP Jakarta Selatan

Authors

  • Ratih Qadarti Anjilni Universitas Pamulang, Indonesia
  • Nur’aini Yusuf Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/mantap.v4i2.9192

Keywords:

Artificial Intelligence, Efektivitas Audit, Efisiensi Audit, Audit Keuangan, Kantor Akuntan Publik

Abstract

Perkembangan teknologi Artificial Intelligence (AI) telah mendorong transformasi digital dalam berbagai bidang, termasuk profesi audit. Penerapan AI dalam proses audit memungkinkan auditor melakukan analisis data secara lebih cepat, akurat, dan komprehensif sehingga berpotensi meningkatkan efektivitas dan efisiensi audit keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh Dampak Implementasi Artificial Intelligence terhadap efektivitas dan efisiensi proses audit keuangan pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner kepada auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Selatan. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 80 auditor. Analisis data dilakukan menggunakan regresi linier sederhana dengan bantuan program Statistical Package for Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa Dampak Implementasi Artificial Intelligence berpengaruh positif dan signifikan terhadap efektivitas proses audit keuangan. Selain itu, Dampak Implementasi Artificial Intelligence juga berpengaruh positif dan signifikan terhadap efisiensi proses audit keuangan. Temuan ini mengindikasikan bahwa penggunaan AI mampu meningkatkan kemampuan auditor dalam mendeteksi kesalahan dan risiko audit, mempercepat proses pemeriksaan, mengurangi pekerjaan yang bersifat repetitif, serta meningkatkan produktivitas auditor. Penelitian ini memberikan implikasi bahwa pemanfaatan Artificial Intelligence dapat menjadi strategi bagi Kantor Akuntan Publik dalam meningkatkan kualitas layanan audit dan menghadapi tantangan transformasi digital profesi auditor. Oleh karena itu, diperlukan peningkatan investasi teknologi serta pengembangan kompetensi auditor agar Dampak Implementasi AI dapat berjalan secara optimal.

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Published

2026-09-11

How to Cite

Ratih Qadarti Anjilni, & Nur’aini Yusuf. (2026). Dampak Artificial Intelligence Terhadap Efektivitas dan Efisiensi Proses Audit Keuangan di KAP Jakarta Selatan. Journal of Management Accounting, Tax and Production, 4(2), 339–350. https://doi.org/10.57235/mantap.v4i2.9192

Issue

Vol. 4 No. 2 (2024): September 2026

Section

Articles

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Copyright (c) 2026 Ratih Qadarti Anjilni, Nur’aini Yusuf

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