Artificial Intelligence and the Role of External Auditor in Indonesia

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Abstract

This research is motivated by the desire to obtain empirical evidence whether Artificial Intelligence has an impact and can take over the role of external auditors. The object of this research is an external auditor who works at a Public Accounting Firm (PAF) in Indonesia. This study uses primary data from respondents who are the research targets using an electronic questionnaire. The final data used in this study were 84 external auditors from public accounting firms registered at the PPPK Ministry of Finance of the Republic of Indonesia. This study found that more intelligent auditors with high technology (AI) tend to perform the auditor role on their clients better and vice versa. In addition, external auditors' understanding of AI cannot be judged by age, but this study found that male public accountants could perform their role as auditors better. A high level of education has been shown to influence an external auditor's understanding of AI and enhance his or her competence working with AI. With this capability, the external auditor can play its role well as an independent party for the auditee. Regulators must begin to require AI capabilities for accountants in Indonesia, especially external auditors to improve information technology capabilities in the field of auditing, because external auditors are the party who will provide assurance on the financial statements of companies in Indonesia.

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APA

Kuncoro, E. A., Lindrianasari, & Fatmasari, A. (2023). Artificial Intelligence and the Role of External Auditor in Indonesia. In E3S Web of Conferences (Vol. 426). EDP Sciences. https://doi.org/10.1051/e3sconf/202342602122

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