Abiyyu, Achmad Daffa (2024) Pengaruh Penggunaan Artificial Intelligence, Tekanan Institusional dan Personality Auditor Terhadap Kualitas Audit : Studi Empiris pada Kantor Akuntan Publik di Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study analyses the effect of the use of artificial intelligence, institutional pressure, and auditor personality on audit quality. This research uses a quantitative approach with PLS-SEM analysis. The sample used was auditors with the criteria of having audited at least 1 year and working at KAP in Surabaya. The study used primary data obtained from filling out 84 auditor questionnaires from a total of 195 questionnaires distributed. Empirical results show that the variable use of artificial intelligence has no effect on Audit Quality. Although AI can help in answering various things, its success is not always directly correlated with audit quality. Important aspects involve proper use, good integration with the audit process, and the auditor's deep understanding of AI output. Then the variables of institutional pressure and auditor personality have an influence on audit quality. This shows that institutional pressure can reduce auditor independence due to pressure from the management of the company or client being audited. Meanwhile, strong auditor personality in integrity and professionalism supports audit quality, while inadequate personality can lead to errors and non-compliance with audit standards. Keyword : Artificial Intelligence, Institutional Pressure, Auditor Personality, Audit Quality
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ACHMAD DAFFA ABIYYU |
| Date Deposited: | 05 Apr 2024 06:45 |
| Last Modified: | 05 Apr 2024 06:45 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12211 |
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