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Submitted
January 5, 2026
Accepted
January 16, 2026
Published
March 1, 2026
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Abstract

Increasingly complex financial transactions require auditors to identify and analyze material misstatements in financial statements accurately and precisely within a reasonable timeframe, making audit process effectiveness a critical issue. This study examines the effects of artificial intelligence, big data analytics technology, and computer-assisted audit techniques on audit process effectiveness using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Data were collected through questionnaires distributed to 70 external auditors working in public accounting firms in South Jakarta and were analyzed using SmartPLS version 4.1. The findings indicate that the use of artificial intelligence and big data analytics technology does not have a significant effect on audit process effectiveness, whereas the use of computer-assisted audit techniques has a significant positive effect. These results provide practical insights for public accounting firms to enhance human resource readiness, organizational support, and technological infrastructure to optimize the use of modern audit technologies and improve audit process effectiveness. From a theoretical perspective, this study extends the application of the UTAUT framework by providing empirical evidence on the role of modern audit technologies in shaping audit process effectiveness within the Indonesian auditing context.

Keywords

Effectiveness of The Audit Process Artificial Intelligence Big Data Analytics Technology Computer Assisted Audit Techniques

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Copyright (c) 2026 Azkia Hariyani, M. Adrian Muluk

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

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How to Cite
Hariyani, A., & Muluk, M. A. (2026). ARTIFICIAL INTELLIGENCE, BIG DATA, AND AUDIT PROCESS EFFECTIVENESS UNDER UTAUT IN PUBLIC ACCOUNTING FIRMS. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 7(1), 62–76. https://doi.org/10.31258/current.7.1.62-76
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