Article
THE ROLE OF ARTIFICIAL INTELLIGENCE (AI) IN MODERATING THE EFFECT OF FRAUD DETECTION SKILLS ON AUDIT QUALITY
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 11 No. 02 (2026), hlm. 69–86
Abstrak
This study examines the effect of fraud detection skills on audit quality and the moderating role of Artificial Intelligence (AI). A quantitative approach was employed through a questionnaire survey distributed to auditors at Big Four and non-Big Four public accounting firms in Indonesia. Participants were selected using purposive sampling, with criteria including a minimum of one year of audit experience and prior use of AI in auditing. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that fraud detection skills have a significant positive effect on audit quality (p = 0.000; β = 0.969), supporting H1. Conversely, AI significantly weakens this relationship (p = 0.021; β = -0.006), establishing AI as a negative moderator and leading to the rejection of H2. These findings suggest a misalignment between AI technology and auditor readiness, potentially diminishing auditors' analytical roles. Improving audit quality requires alignment between professional competence and the optimal integration of AI.