PERSEPSI AKUNTAN MENGENAI DAMPAK ARTIFICIAL INTELLIGENCE PADA PROFESI AKUNTAN PUBLIK  (Studi Kasus pada Kantor Akuntan Publik Drs. Syamsul Bahri , MM., AK.,  & Rekan)

Theresia Febri Yanti Gultom; Herti Diana Hutapea; Danri Toni  Siboro

doi:10.34127/jrakt.v9i2.1452

Authors

Theresia Febri Yanti Gultom Universitas HKBP Nommensen
Herti Diana Hutapea Universitas HKBP Nommensen
Danri Toni Siboro Universitas HKBP Nommensen

DOI:

https://doi.org/10.34127/jrakt.v9i2.1452

Keywords:

Artificial Intelligence (AI), Public Accountants, Accountant Perception, AI Impact, Accounting Profession

Abstract

This study aims to analyze the perceptions of public accountants regarding the impact of AI on their profession, using a case study at Kantor Akuntan Publik (KAP) Drs. Syamsul Bahri, MM., AK., & Rekan. This research employs a descriptive quantitative method. The population in this study consists of 30 accountants working at KAP Drs. Syamsul Bahri, MM., AK., & Rekan. From this population, 15 respondents were selected using the purposive sampling technique. The findings indicate that the knowledge aspect of accountants regarding AI falls into the good category (69%), demonstrating a strong understanding of AI’s role in accounting. The awareness aspect is categorized as moderate (61%), indicating that accountants recognize the importance of AI in their profession, although there is still variation in their perspectives on its long-term impact. Meanwhile, the skills aspect received the highest score in the good category (81%), suggesting that public accountants at KAP Drs. Syamsul Bahri, MM., AK., & Rekan have developed sufficient competencies in utilizing AI technology to support their work

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