Analisis Korelasi Otomatisasi Proses Audit Terhadap Kualitas Audit

Sri Astuti, Sucahyo Heriningsih, Marita Marita

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Penelitian ini merupakan penelitian deskriptif kuantitatif, dan pengambilan data dilakukan dengan metode survey. Responden dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP). Tujuan penelitian ini adalah menguji hubungan antara variabel penugasan auditor terstruktur secara otomatis dengan kualitas audit, penugasan auditor semi terstruktur secara otomatis dengan kualitas audit, dan penugasan auditor tidak terstruktur secara otomatis dengan kualitas audit. Alat analisis yang digunakan dalam penelitian ini adalah analisis korelasi. Berdasarkan analisis data, otomatisasi proses audit untuk penugasan terstruktur dan semi terstruktur berkorelasi positif dan signifikan dengan kualitas audit, tetapi memiliki korelasi yang rendah. Adapun otomatisasi proses audit untuk penugasan tidak terstruktur tidak berkorelasi dengan kualitas audit. Penggunaan alat otomatisasi kognitif dalam tugas semi terstruktur dan tidak terstruktur terkadang dilakukan. Hal ini terkait dengan penggunaan Artificial Intelligence yang masih rendah di sebagian besar KAP. Identifikasi struktur penugasan audit berguna dalam riset keperilakuan karena struktur penugasan dapat mempunyai dampak dalam keputusan (judgement) auditor.

Kata Kunci


Prosedur Audit; Artificial Intelligence; Kualitas Audit

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Referensi


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DOI: http://dx.doi.org/10.34209/equ.v25i1.4226

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ISSN (Cetak): 0216-8545

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