Wardani, Nadia Amalia (2025) Pengaruh Blockchain Dan Artificial Intelligence Terhadap Kualitas Audit. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of blockchain technology and artificial intelligence (AI) on audit quality among auditors working at Public Accounting Firms (KAP) in Indonesia. The research adopts Agency Theory and the Technology Acceptance Model (TAM) as its conceptual framework. This study employs a quantitative approach using a survey method by distributing questionnaires to auditors. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that blockchain has a positive effect on audit quality, as evidenced by increased transparency, accuracy, and reliability of audit data through real-time and immutable transaction records. Furthermore, artificial intelligence (AI) also has a positive effect on audit quality, as it assists auditors in detecting anomalies, evaluating risks, and accelerating the audit process through automated data analysis.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing T Technology > T Technology (General) |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | NADIA AMALIA WARDANI | ||||||||
| Date Deposited: | 05 Mar 2026 02:58 | ||||||||
| Last Modified: | 05 Mar 2026 03:34 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/50081 |
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