The Role of Artificial Intelligence (AI) in Improving Audit Efficiency and Effectiveness

Abstract

The purpose of this study is to determine the role of artificial intelligence in improving the efficiency and effectiveness of audits. The independent variable in this study is Artificial intelligence and the dependent variable is the efficiency and effectiveness of the audit. The population in this study is auditors working at the Makassar Public Accounting Firm (KAP), as many as 39 people. The data used in this study is primary data and the analysis method used in this study is verifiative analysis. The results of this study show that the relationship between Artificial Intelligence and Audit Efficiency and Effectiveness has a positive and significant relationship. Based on the results obtained, this research is able to provide theoretical implications in scientific development, namely that this research can provide reference references for the field of auditing. Especially research related to artificial intelligence technology to increase audit efficiency and effectiveness and this research also provides practical implications for stakeholders for public accounting firms that can support auditors in increasing the use of artificial intelligence technology for more efficient and effective audit work.