Audit Quality in the Digital Age: Artificial Intelligence Technology, Auditor Competence, and Audit Complexity

Abstract

The purpose of this research is a type of quantitative research with the aim of determining the influence of the use of  artificial intelligence technology, auditor competence and audit complexity on audit quality. This sample was taken from an auditor who works in an Indonesian public accounting firm. The type of data used in this study is quantitative data obtained from questionnaires that are shared and related to the problem being studied. Data collection was carried out by survey using questionnaires. In this study, the data sources used in data collection include primary data. The research instrument used in this study uses the Likert scale method. Based on the results of data research using statistical calculations through the application of Smart PLS Version 4.1.1.4 regarding  the influence of the use of artificial intelligence technology,  auditor competence and audit complexity on audit quality that has been discussed in the previous chapter, the author draws an important conclusion, namely the use of intelligence technologyartificial has no positive and insignificant effect on audit quality. This explains that while the use of artificial intelligence (AI) in audits has great potential to automate processes, reduce manual errors, and speed up decision-making, in reality the implementation of AI still faces many challenges. The competence of auditors has a positive and significant effect on audit quality. The complexity of audits has a positive and significant effect on audit quality.