Menilai Kesiapan Teknis, Kognitif, Dan Psikologis Calon Auditor Di Era Kecerdasan Buatan

This study seeks to investigate potential auditors’ readiness towards the era of Artificial Intelligence
(AI), which is examined from three core dimensions: Technical Readiness, Cognitive Readiness,
and Psychological Ready. This study is quantitative with a survey method, and the research sample
of 100 accounting students in several universities throughout Indonesia who have taken courses in
auditing. The data were then interpreted with the help of SPSS software v. 27 by means of multiple
linear regression. The conclusion from the results of this study was that all three dimensions of
readiness are shown to have a positive and significant effect on AI acceptance (Adj R² = 0.436, p
< 0.05). Partially, Technical Readiness (? = 0.298; Sig = 0.015), Cognitive Readiness (? = 0.364;
Sig = 0.001), and Psychological Readiness (? = 0.954; Sig = 0.E-4) were also found to significantly
influence AI acceptance, with psychological being the most predominant factor compared to
cognitive and technical readiness as well respectively Such a conclusion has verified that AUDR
readiness is indeed multi-faceted, and accounting curriculum should not only focus on enhancing
hard skill but rather also on soft skills particularly AI literacy, critical thinking and students’
confidence in accommodating to as well as cooperating with AI-based technology.