Reciprocal Use of Artificial Intelligence in Audit Assignments
The purpose of this study is to examine the use of artificial intelligence to improve audit quality, combined with the competence and skepticism of auditors on client satisfaction. The unit of analysis in this study was selected as a sample based on the purposive sampling method which was chosen deliberately with certain criteria that have been determined by the researcher. The main source of data used in this study comes from primary data, namely questionnaires distributed directly via email to each respondent. Respondents in this study were middle level management, who were directly related to auditors at the time of the audit of companies listed on the Jakarta Stock Exchange. The sample in this study numbered 229 respondents who were processed and analyzed using SEM PLS. This research is based on the Society 5.0 era where data connects and moves everything; a system that connects the virtual world and the real world. The era of the fourth industrial revolution, where the discovery of the internet of things allows the interconnection between machines, big data, acquisition, machine learning, smart factories and others, and financial reports to be made using a computerized system. The global Covid-19 pandemic has had an impact on almost all sectors and restrictions on activities. As a result of the corona virus, most activities or work are carried out from home. The results of this study prove that the effect of the application of artificial intelligence combined with auditor competence and auditor professional skepticism creates client satisfaction.