Model of Artificial Intelligence Utilization Among Financial Auditors

In the era of Industry 4.0, auditors face increasing workloads and tight deadlines, making the adoption of Artificial Intelligence (AI) crucial for enhancing efficiency and accuracy. This study aims to analyze the factors influencing AI utilization among auditors by employing a modified Model of PC Utilization. The research involves auditors working in public accounting firms in Jakarta, with data analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The research findings show that social factors, perceived complexity, perceived job fit, perceived long term consequence and facilitating conditions each has significant effect on auditor utilization of artificial intelligence, however in contrary affect has no significant effect. The study contributes to the academic discourse on technology adoption in auditing, offering new and significant results that highlight the importance of practical and social factors in AI integration.