ADOPSI ARTIFICIAL INTELLIGENCE DALAM AUDIT LAPORAN KEUANGAN: SEBUAH LITERATURE REVIEW
Keywords:
Artificial intelligence, Kecerdasan Buatan, Audit, Laporan KeuanganAbstract
Perkembangan digitalisasi telah mendorong transformasi praktik audit laporan keuangan melalui adopsi Artificial Intelligence (AI). Topik ini menjadi penting karena meningkatnya kompleksitas transaksi dan volume data menuntut auditor untuk meningkatkan efisiensi, akurasi, serta kualitas pengujian audit. Penelitian ini bertujuan menganalisis kontribusi AI terhadap kualitas audit laporan keuangan, mengidentifikasi tantangan implementasinya, serta mengevaluasi implikasinya terhadap efektivitas dan efisiensi proses audit. Metode yang digunakan adalah systematic literature review (SLR) terhadap 17 artikel terindeks Scopus dan SINTA periode 2020–2025 yang diperoleh melalui Google Scholar berdasarkan kriteria inklusi tertentu. Hasil kajian menunjukkan bahwa AI berkontribusi signifikan dalam meningkatkan efisiensi prosedur audit, memperluas cakupan pengujian melalui analisis populasi penuh, serta meningkatkan kemampuan deteksi risiko dan fraud. Namun demikian, implementasi AI menghadapi tantangan berupa risiko automation bias dan overreliance terhadap AI, kualitas data, isu etika dan privasi, serta kebutuhan peningkatan kompetensi auditor. Temuan ini menegaskan bahwa AI bersifat komplementer terhadap professional judgment dan berpotensi memperkuat kualitas audit apabila didukung tata kelola dan regulasi yang memadai.
References
[1] Abdullah, A. A. H., & Almaqtari, F. A. (2024). The Impact of Artificial Intelligence and Industry 4.0 on Transforming Accounting and Auditing Practices. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100218. https://doi.org/10.1016/j.joitmc.2024.100218
[2] Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017). Big Data and Analytics in the Modern Audit Engagement: Research Needs. Auditing, 36(4), 1–27. https://doi.org/10.2308/ajpt-51684
[3] Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach Sixteenth Edition. In Pearson Education Limited.
[4] DeFond, M., & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58(2–3), 275–326. https://doi.org/10.1016/j.jacceco.2014.09.002
[5] European Commission. (2020). On Artificial Intelligence - A European approach to excellence and trust. European Commission, 65, 8. https://commission.europa.eu/document/download/d2ec4039-c5be-423a-81ef-b9e44e79825b_en?filename=commission-white-paper-artificial-intelligence-feb2020_en.pdf
[6] Fachriyah, N., & Laily Anggraeni, O. (2024). The Use of Artificial Intelligence in Financial Statement Audit. Jurnal Indonesia Sosial Teknologi, 5(10), 3881–3892. https://doi.org/10.59141/jist.v5i10.5251
[7] Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is Artificial Intelligence Improving The Audit Process? Review of Accounting Studies, 27(3), 938–985. https://doi.org/10.1007/s11142-022-09697-x
[8] Gao, Y., & Han, L. (2021). Implications of Artificial Intelligence on the Objectives of Auditing Financial Statements and Ways to Achieve Them. Microprocessors and Microsystems, 104036. https://doi.org/10.1016/j.micpro.2021.104036
[9] Hilario, M., Paredes, P., Mayhuasca, J., Liendo, M., & Martínez, S. (2024). Evaluation of the Impact of Artificial Intelligence on the Systems Audit Process. Journal of Wireless Mobile Networks, Ubiquitous Computing, and Dependable Applications, 15(3), 184–202. https://doi.org/10.58346/JOWUA.2024.I3.013
[10] International Auditing and Assurance Standards Board. (2018a). Conceptual Framework for Financial (Issue March). IFRS Foundation.
[11] International Auditing and Assurance Standards Board. (2018b). International Auditing and Assurance Standards Board Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements 2013 Edition: Vol. I.
[12] Kau, S. T., & Fitiriana. (2025). Peran Dan Dampak Kecerdasan Buatan Terhadap Transformasi Audit Sektor Publik Di Era Digital. E-Jurnal Akuntansi, 35(4), 1217–1245. https://doi.org/10.24843/EJA.2024.v35.i04.p02
[13] Kokina, J., Blanchette, S., Davenport, T. H., & Pachamanova, D. (2025). Challenges and Opportunities For Artificial Intelligence in Auditing: Evidence From The Field. International Journal of Accounting Information Systems, 56(December), 100734. https://doi.org/10.1016/j.accinf.2025.100734
[14] Kuswara, Z., Pasaribu, M., Fitriana, F., & Santoso, R. A. (2024). Artificial Intelligence in Financial Reports: How it Affects the Process’s Effectiveness and Efficiency. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 13(2), 257–272. https://doi.org/10.34010/jika.v13i2.12730
[15] Ludmilla, Rafika & Abdillah, N. (2025). Analisis Dampak Teknologi Artificial Intelligence dalam Proses Audit. 5(2), 1311–1315. https://doi.org/10.31004/irje.v5i3.2589
[16] Murikah, W., Nthenge, J. K., & Musyoka, F. M. (2024). Bias and Ethics of AI Systems Applied in Auditing - A Systematic Review. Scientific African, 25, e02281. https://doi.org/10.1016/j.sciaf.2024.e02281
[17] Musa, A. M. H., & Lefkir, H. (2024). The Role of Artificial Intelligence in Achieving Auditing Quality for Small and Medium Enterprises in The Kingdom of Saudi Arabia. International Journal of Data and Network Science, 8(2), 835–844. https://doi.org/10.5267/j.ijdns.2023.12.021
[18] Nindri Saputri Pratama, M., Selviani Nahong, M., Astrila Nggi, S., Reyes Suri leki, A., & Casandra Bhebhe, M. (2024). Pengaruh Kecerdasan Buatan Dalam Proses Audit Keuangan: Tantangan Dan Peluang Di Era Digital. Jurnal Locus Penelitian Dan Pengabdian, 2(12), 1181–1190. https://doi.org/10.58344/locus.v2i12.2333
[19] Noordin, N. A., Hussainey, K., & Hayek, A. F. (2022). The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE. Journal of Risk and Financial Management, 15(8), 339. https://doi.org/10.3390/jrfm15080339
[20] Nugrahanti, T. P., Fardiman, F., Lanjarsih, L., Ratna, P., & Ritha, H. (2025). The Role Explainable Artificial Intelligence in Enhancing Auditor Judgment Quality in Indonesia. The Es Accounting And Finance, 3(03), 204–211. https://doi.org/10.58812/esaf.v3i03.666
[21] Nugrahanti, T. P., Puspitasari, N., & Andaningsih, I G P Ratih, & Soraya, Q. F. E. (2023). Transformasi Praktik Akuntansi Melalui Teknologi: Peran Kecerdasan Buatan, Analisis Data, dan Blockchain dalam Otomatisasi Proses Akuntansi. Jurnal Akuntansi Dan Keuangan West Science, 2(03), 213–221. https://doi.org/10.58812/jakws.v2i03.644
[22] 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, 6(5), 1370–1380.
[23] Renta, M.P.P, Syahbela, N., Bahar, A. (2025). Transformasi Digital dan Adopsi Artificial Intelligence Dalam Praktik Audit Laporan Keuangan: Sebuah Systematic Literature Review. Jurnal Studia Akuntansi Dan Bisnis, 13(2), 71–84. https://doi.org/10.55171/jsab.v13i2.1500
[24] Sari, Y.M., &, & Putri, R. (2024). Persepsi Auditor Eksternal Atas Pengaruh Kemudahan dan Kegunaan Artificial Intelligence Terhadap Kualitas Audit. Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 11(2), 257–270. https://doi.org/10.30656/Jak.V11i2.7661
[25] Sari, H. G. I., & Wahyuda, D. A. (2025). Persepsi Auditor Indonesia: Artificial Intelligence dan Dampaknya yang Mengubah Kualitas Audit. Owner, 9(2), 1430–1442. https://doi.org/10.33395/owner.v9i2.2689
[26] Seethamraju, R., & Hecimovic, A. (2022). Adoption of artificial intelligence in auditing: An exploratory study. Australian Journal of Management, 48(4), 780–800. https://doi.org/10.1177/03128962221108440
[27] Snyder, H. (2019). Literature Review as A Research Methodology: An Overview and Guidelines. Journal of Business Research, 104(March), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
[28] Srirejeki, K., & Liang, J. (2024). Artificial Intelligence in Accounting: Implications for Practices and Education. SAR (Soedirman Accounting Review): Journal of Accounting and Business, 09(01), 99–110. https://doi.org/10.32424/1.sar.2024.9.01.12512
[29] Supriadi, I. (2024). The Audit Revolution: Integrating Artificial Intelligence in Detecting Accounting Fraud. Akuntansi Dan Teknologi Informasi, 17(1), 48–61. https://doi.org/10.24123/jati.v17i1.6279
