Persepsi Auditor Profesional Terhadap Artificial Intelligence (AI) dalam Proses Audit Dimoderasi oleh Jenis Kelamin.

Maluddin, Maluddin (2025) Persepsi Auditor Profesional Terhadap Artificial Intelligence (AI) dalam Proses Audit Dimoderasi oleh Jenis Kelamin. [Tugas Akhir/Skripsi] (Unpublished)

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Abstract

This study aims to examine and analyze the influence of perception professional auditor variables on the adoption of Artificial Intelligence (AI) in the audit process, moderated by gender. Furthermore, this study seeks to determine whether there are significant differences in the perceptions of male and female auditors regarding the implementation of AI in audits. A purposive sampling technique was employed, with a sample of 50 respondents selected for this study. Data analysis was performed using Structural Equation Modeling - Partial Least Squares (SEM-PLS) analysis with SmartPLS 4. The results indicate that perception professional auditor significantly influences the adoption of AI in the audit process. However, the moderating influence of gender on the relationship between perception professional auditor and AI adoption was not significant.

Item Type:	Tugas Akhir/Skripsi
Uncontrolled Keywords:	Perception Professional Auditor, Artificial Intelligence, Auditing, Gender
Subjects:	H Social Sciences > HM Sociology
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	43 Maluddin UWKS
Date Deposited:	14 Apr 2025 05:46
Last Modified:	14 Apr 2025 05:46
URI:	http://erepository.uwks.ac.id/id/eprint/19900

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