Transforming Financial Auditing in the Era of Artificial Intelligence: A Mixed Methods Study to Improve Efficiency and Accuracy

Achmad Agus Priyono
International Journal of Management Science and En... 📅 2025 Vol 2, No 2 🔗 DOI: 10.70062/globalmanagement.v2i2.199
Abstract
The rapid development of artificial intelligence (AI) presents new challenges and opportunities in the practice of financial auditing, especially regarding the efficiency and accuracy of audit results, which are still the main problems. This study aims to examine the impact of financial audit transformation through the application of AI using a mixed methods approach. Quantitative data were collected from 100-150 internal and external auditors in medium to large companies in East Java Province who have been using AI for at least one year, and analysed using Structural Equation Modeling (SEM) with AMOS. Qualitative data was obtained through in-depth interviews to explore perceptions and challenges of AI implementation. The results showed that AI significantly improved the efficiency of the audit process and the accuracy of risk and fraud detection, despite barriers such as change resistance and limited auditor competence. This research makes important contributions to the development of modern audit theory and offers strategic recommendations for practitioners and regulators to optimise AI integration in financial auditing. Practical implications include the need for auditor training and strengthening technology infrastructure to support sustainable digital transformation. 
Keywords
Artificial intelligence; Audit accuracy; Audit efficiency; Financial audit; Mixed methods
How to Cite

Achmad Agus Priyono (2025). Transforming Financial Auditing in the Era of Artificial Intelligence: A Mixed Methods Study to Improve Efficiency and Accuracy. International Journal of Management Science and Entrepreneurship, 2(2). https://doi.org/10.70062/globalmanagement.v2i2.199

Achmad Agus Priyono, "Transforming Financial Auditing in the Era of Artificial Intelligence: A Mixed Methods Study to Improve Efficiency and Accuracy," International Journal of Management Science and Entrepreneurship, vol. 2, no. 2, 2025.

Achmad Agus Priyono. "Transforming Financial Auditing in the Era of Artificial Intelligence: A Mixed Methods Study to Improve Efficiency and Accuracy." International Journal of Management Science and Entrepreneurship, vol. 2, no. 2, 2025.

Achmad Agus Priyono. "Transforming Financial Auditing in the Era of Artificial Intelligence: A Mixed Methods Study to Improve Efficiency and Accuracy." International Journal of Management Science and Entrepreneurship 2, no. 2 (2025).

Achmad Agus Priyono (2025) 'Transforming Financial Auditing in the Era of Artificial Intelligence: A Mixed Methods Study to Improve Efficiency and Accuracy', International Journal of Management Science and Entrepreneurship, 2(2). doi: 10.70062/globalmanagement.v2i2.199.

Achmad Agus Priyono. Transforming Financial Auditing in the Era of Artificial Intelligence: A Mixed Methods Study to Improve Efficiency and Accuracy. International Journal of Management Science and Entrepreneurship. 2025;2(2).

Artikel Terkait

The Role of Service Regulation in Pharmacy Waiting Time with Information Systems as Intervening

Yusni Sulastri; Rina Mutiara; Tjipto Rini

Development of a Hospital Drug Planning and Procurment Model Based on the Abc-Ven Consumption and Analysis Method

Rini Novia; Rina Mutiara; Idrus Jus'at

Effect of Performance-Based Remuneration and Organizational Support on Clinical Pathway Compliance

Eko Wahyu Irvan Saputro; Duta Liana; Yanuar Ramadhan

Analysis of Medical Personnel Compliance Factors in Prescribing Based on the National Formulary

Siska Karma Gianti; Agusdini Banun Saptaningsih; Johanes Johanes

Service Quality and Communication Mediating Services-cape Effects on Patient Experience in Pharmacy Installation

Ketut Yuliani Wijaya; Rokiah Kusumapradja; Muhammad Fachruddin Arrozi

Meritocracy Moderating the Influence of Person Job Fit and Career Development on Affective Commitment

Fatia Maulida; Mf.Arrozi Adhikara; Rina Anindita
Tren Sitasi Jurnal