Shafira, Jihan (2026) Pengaruh Penggunaan Artificial Intelligence Dan Remote Audit Terhadap Kualitas Audit Dimoderasi Skeptisisme Profesional Auditor Kantor Akuntan Publik di Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The development of digital technology has driven transformations in audit execution through the utilization of Artificial Intelligence (AI) and Remote Audit. The implementation of technology in the audit process provides opportunities to enhance audit effectiveness, yet its application continually requires the auditor's professional judgment. This study aims to analyze the impact of Artificial Intelligence usage and Remote Audit on Audit Quality, with Auditor Professional Skepticism as a moderating variable, across Public Accounting Firms in Indonesia. A quantitative approach was employed using a survey method by distributing questionnaires to auditors working at Public Accounting Firms in Indonesia. The research sample was selected using the purposive sampling method, yielding 100 auditors as respondents. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) assisted by SmartPLS. The empirical findings demonstrate that Artificial Intelligence usage has a positive effect on Audit Quality, whereas Remote Audit has no effect on Audit Quality. Furthermore, Auditor Professional Skepticism is unable to moderate either the effect of Artificial Intelligence usage on Audit Quality or the effect of Remote Audit on Audit Quality.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Depositing User: | Jihan Shafira | ||||||||
| Date Deposited: | 03 Sep 2026 03:24 | ||||||||
| Last Modified: | 03 Sep 2026 03:42 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59899 |
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