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VOL. 10, ISSUE 4 (2025)
An analysis of auditor perceptions regarding the potential application of Artificial Intelligence in enhancing audit quality: A study of public accounting firms in semarang
Authors
Aslam Ghazaly, Adi Firman Ramadhan
Abstract
This research aims
to analyze the influence of Perceived Ease of Use and Perceived Usefulness on
audit quality amidst the rapid development of Artificial Intelligence (AI).
Using a quantitative approach within the Technology Acceptance Model (TAM)
framework, this study collected data through questionnaires from 61 auditors
working in Public Accounting Firms (KAP) in Semarang using a purposive sampling
technique. The data were analyzed using multiple linear regression analysis.
The results reveal two main findings. First, Perceived Ease of Use has a
significant but negative influence on audit quality. Second, Perceived
Usefulness has a significant and positive influence on audit quality. These
findings conclude that the value of AI in auditing lies not in its simplicity
but in its functional benefits. The negative influence of ease of use indicates
a risk of decreased professional skepticism and over-reliance, particularly
among novice auditors. Conversely, the perception of usefulness is a primary
driver for improving audit quality. Therefore, the effective implementation of
AI must focus on in-depth training to manage the risks associated with 'ease'
while maximizing its functional benefits.
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Pages:45-50
How to cite this article:
Aslam Ghazaly, Adi Firman Ramadhan "An analysis of auditor perceptions regarding the potential application of Artificial Intelligence in enhancing audit quality: A study of public accounting firms in semarang". National Journal of Multidisciplinary Research and Development, Vol 10, Issue 4, 2025, Pages 45-50
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