Skeptisisme Auditor di Era Alat Audit Berbasis AI

Abstract

The development of artificial intelligence (AI) technology in recent years has brought significant changes to audit practices, both in terms of efficiency and effectiveness in carrying out auditor duties. AI enables faster, more accurate, and more comprehensive data analysis, enabling auditors to detect anomalies, risks, and potential errors in financial statements more optimally than traditional audit methods. However, the adoption of AI also raises a number of critical questions regarding its impact on auditor skepticism, a key element in maintaining audit quality. Auditor skepticism encompasses the ability to question information, evaluate evidence objectively, and maintain professional independence in the face of management claims. This study aims to analyze the extent to which the use of AI affects the level of auditor skepticism and to identify factors that moderate this relationship, such as auditor experience, career duration, and training related to the use of AI in audits. This study employed a quantitative approach by distributing survey questionnaires to 120 auditors working in public companies in Indonesia. The data obtained were analyzed using multiple linear regression and moderation tests to test the proposed hypotheses. The results showed that the use of AI significantly influenced the level of auditor skepticism. Furthermore, auditor experience and AI training were shown to moderate this influence, such that more experienced auditors who had received AI training maintained their skeptical attitude better. These findings have practical implications for audit firms, namely the importance of balanced AI integration to increase efficiency without compromising auditors' professional critical thinking, thus maintaining audit quality.