DIGITALISASI LAPORAN KEUANGAN BERBASIS KECERDASAN BUATAN DAN IMPLIKASINYA TERHADAP PROFESI AKUNTANSI DI INDONESIA

This study examines the digital transformation of financial reporting, focusing on the role of artificial intelligence (AI) in automating accounting processes and its impact on the accounting profession in Indonesia. Using a systematic literature review approach, this research identifies key challenges in AI implementation, such as data security, technological infrastructure, and human resource adaptation. The results show that AI can increase operational efficiency by up to 85% in financial reporting through automation of routine tasks. The accounting profession is not replaced but transformed into a more strategic and analytical role. Continuous training and regulatory frameworks are recommended to support AI adoption in Indonesian accounting practices. Keywords: digital transformation, artificial intelligence, financial reporting, accounting profession