Main Article Content
Abstract
Artificial Intelligence is a system that can imitate or even surpass human intelligence in completing certain tasks. AI has driven transformation in various sectors, including financial reporting. This research aims to determine the effect of implementing AI in financial reporting in companies listed on the Jakarta Islamic Index (JII). The data used in this research are in the form of company financial reports at JII, namely balance sheets and profit and loss reports. The method used is Artificial Intelligence with variable levels of efficiency, accuracy and data analysis.
This type of research is associative with an associative quantitative approach. The data collection technique is a documentation technique. The data analysis technique used is statistical analysis. This research processing uses a formula for efficiency level, accuracy level, data analysis level, and applicationE-views version 12 (X64). With 5 companies that have published financial report data for 3 consecutive years.
The research results obtained show 1) The level of efficiency does not have a significant influence onFinancial Reporting, this is proven from the t-test carried out, where it is obtained equal to0.8439 > 0.05, then it can be concluded that H1 is rejected. 2) The level of accuracy has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0089 <0.05 is obtained, so it can be concluded that H2 is accepted. 3) The level of data analysis has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0011 < 0.05 is obtained, so it can be concluded that H3 is accepted.
Keywords
Artificial IntelligenceFinancial Reporting
Article Details
References
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Bambang,iR.i(2001).iBasicsiExpenditureiCompanyiEditioniFourth.iYogyakarta:iBPFE.Darwin, Muhammad, Marianne Reynelda Mamondol, Salman Alparis Sormin, Yuliana Nurhayati, Hardi Tambunan, Diana Sylvia, and others, Quantitative Approach Research Methods (Media Sains Indonesia, 2021)
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Frihatni, Andi Ayu, Irmayanti Sudirman, and Frengky Mandacan, 'Analysis of Hospitality Financial Performance Due to the Covid-19 Pandemic', Mandala Education Scientific Journal, 7.3 (2021)
Gepp, Adrian, Martina K Linnenluecke, Terrence J O'Neill, and Tom Smith, 'Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities', Journal of Accounting Literature, 40.1 (2018), 102–15
Griffin, Oliver, 'How Artificial Intelligence Will Impact Accounting', ICAEW: Economia, 2019
Hamta, Firdaus, Book of Teaching Materials for Accounting Research Methods (Deepublish, 2015)
Iryanie, Emy, and Monika Handayani, Cost Accounting, ed. by Adi Pratomo, Cet. 1 (Banjarmasin: Poliban Press, 2019)
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Luger, George F, Artificial Intelligence: Structures and Strategies for Complex Problem Solving (Pearson education, 2005)
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Mahsun, Mohamad, 'Public Sector Performance Measurement', Yogyakarta: Bpfe, 2006
Manaseer, Sufian, and Suleiman Daood Al-Oshaibat, 'Validity of Altman Z-Score Model to Predict Financial Failure: Evidence from Jordan', International Journal of Economics and Finance, 10.8 (2018)
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Parepare, IAIN, Guidelines for Writing Scientific Writing (Parepare, 2020)
Pasyarani, Lis, 'Revitalization of Accounting with the Application of Artificial Intelligence', Journal of Data Science, 3 (2) (2023)
Pratama, Jordy, and I Putu Julianto, 'The Effect of Implementing Internal Control Systems and Artificial Intelligence-Based Accounting Information Systems on the Tendency of Fraudulent Financial Reporting (Empirical Study of Star Hotels in Bali)', JIMAT (Scientific Journal of Accounting Students) Undiksha, 12.1 (2021 ), 889–901
Prihadi, Toto, Financial Report Analysis, ed. by Fajarianto (Jakarta: PT Gramedia Pustaka Utama, 2019)
Rahman, Ferry Fadzul, and Hendra Saputra, Artificial Intelligence in Health Services, ed. by Dwi Fadhila, Pe Printing (West Sumatra: Media Scholar Partner Team, 2023)
Ramadhana, Muhammad Abyan, and Ananda Sabil Hussein, 'The Effect of Using Artificial Intelligence on Customer Loyalty with Brand Image as a Mediating Variable', 2022
Raphael, Jon, 'How Artificial Intelligence Can Boost Audit Quality', CFO Magazine (CFO. Com), June, 15 (2015)
Sarip Muslim, S.Ag., MA, Sharia Financial Accounting, Edition 1 (Bandung: CV Pustaka Setia, 2015)
Siahaan, Mangapul, Christopher Harsana Jasa, Kevin Anderson, Melissa Valentino Rosiana, Satria Lim, and Wahyu Yudianto, 'Application of Artificial Intelligence (AI) to Blind People with Disabilities', Journal of Information Systems and Technology (JOINT), 1.2 (2020) , 186–93
Singh, Sarbjeet and Sukhvinder Singh, 'Artificial Intelligence', International Journal of Computer Applications, 6 (2010), 21–211 <http://www.ijcaonline.org/volume6/number6/pxc3871413.pdf.>
Siyoto, Sandu, and Muhammad Ali Sodik, Basic Research Methodology (media publishing literacy, 2015)
Sugiyono, 'Quantitative Research Methods' (Bandung: Alfabeta, 2019)
Sugiyono, Dr, 'Quantitative, Qualitative and R&D Approach Educational Research Methods', 2013
Sujarweni, V Wiratna, 'Financial Report Analysis (Theory, Application and Research Results). Yogyakarta' (PUSTAKA BARU PRESS. Susilo Wulandari, 2019)
Tedi, 'The Difference between Accuracy and Precision', 14 March, 2023 <https://besar.budisma.net/beda-akurasi-dan-presisi.html>
Tinabunan, Paulina, 'Vertical and Horizontal Analysis of the Financial Reports of PT Perkebunan Nusantara III (Persero) Medan', Management and Business, 2017, 134
References
Amirullah, Introduction to Management, Second Edition, Graha Ilmu, Yogyakarta, 2011.
Bambang,iR.i(2001).iBasicsiExpenditureiCompanyiEditioniFourth.iYogyakarta:iBPFE.Darwin, Muhammad, Marianne Reynelda Mamondol, Salman Alparis Sormin, Yuliana Nurhayati, Hardi Tambunan, Diana Sylvia, and others, Quantitative Approach Research Methods (Media Sains Indonesia, 2021)
Dr. Darmawan, M.AB, Basics of Understanding Ratios and Financial Reports, ed. by SE Dini Maulana Lestari, Print 1 (Yogyakarta: UNY Press, 2020)
Drs. Danang Sunyoto, SH., SE., MM., Financial Report Analysis for Business, Print 1 (Yogyakarta: CAPS (Center of Academic Publishing Service), 2013)
Frihatni, Andi Ayu, Irmayanti Sudirman, and Frengky Mandacan, 'Analysis of Hospitality Financial Performance Due to the Covid-19 Pandemic', Mandala Education Scientific Journal, 7.3 (2021)
Gepp, Adrian, Martina K Linnenluecke, Terrence J O'Neill, and Tom Smith, 'Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities', Journal of Accounting Literature, 40.1 (2018), 102–15
Griffin, Oliver, 'How Artificial Intelligence Will Impact Accounting', ICAEW: Economia, 2019
Hamta, Firdaus, Book of Teaching Materials for Accounting Research Methods (Deepublish, 2015)
Iryanie, Emy, and Monika Handayani, Cost Accounting, ed. by Adi Pratomo, Cet. 1 (Banjarmasin: Poliban Press, 2019)
Kaplan, Andreas, and Michael Haenlein, 'Siri, Siri, in My Hand: Who's the Fairest in the Land? On the Interpretations, Illustrations, and Implications of Artificial Intelligence', Business Horizons, 62.1 (2019), 15–25
Kusumawati, Ririen, 'Human Artificial Intelligence (Artificial Intelligence); Future Dream Technology', ULUL ALBAB Journal of Islamic Studies, 9.2 (2008), 257–74
Luger, George F, Artificial Intelligence: Structures and Strategies for Complex Problem Solving (Pearson education, 2005)
Mahendra, Gede Surya, Daniel Adolf Ohyver, Najirah Umar, and Loso Judijanto, AI Technology Trends: Introduction, Theory, and Examples of Application of Artificial Intelligence in Various Fields, ed. by Efitra, Pe Printing (Jambi: Editorial, 2024)
Mahsun, Mohamad, 'Public Sector Performance Measurement', Yogyakarta: Bpfe, 2006
Manaseer, Sufian, and Suleiman Daood Al-Oshaibat, 'Validity of Altman Z-Score Model to Predict Financial Failure: Evidence from Jordan', International Journal of Economics and Finance, 10.8 (2018)
Marr, Bernard, and Matt Ward, Artificial Intelligence In Practice, ed. by Paulina Dewanti, Digi Edition (Jakarta: PT Elex Media Komputindo, 2021)
Parepare, IAIN, Guidelines for Writing Scientific Writing (Parepare, 2020)
Pasyarani, Lis, 'Revitalization of Accounting with the Application of Artificial Intelligence', Journal of Data Science, 3 (2) (2023)
Pratama, Jordy, and I Putu Julianto, 'The Effect of Implementing Internal Control Systems and Artificial Intelligence-Based Accounting Information Systems on the Tendency of Fraudulent Financial Reporting (Empirical Study of Star Hotels in Bali)', JIMAT (Scientific Journal of Accounting Students) Undiksha, 12.1 (2021 ), 889–901
Prihadi, Toto, Financial Report Analysis, ed. by Fajarianto (Jakarta: PT Gramedia Pustaka Utama, 2019)
Rahman, Ferry Fadzul, and Hendra Saputra, Artificial Intelligence in Health Services, ed. by Dwi Fadhila, Pe Printing (West Sumatra: Media Scholar Partner Team, 2023)
Ramadhana, Muhammad Abyan, and Ananda Sabil Hussein, 'The Effect of Using Artificial Intelligence on Customer Loyalty with Brand Image as a Mediating Variable', 2022
Raphael, Jon, 'How Artificial Intelligence Can Boost Audit Quality', CFO Magazine (CFO. Com), June, 15 (2015)
Sarip Muslim, S.Ag., MA, Sharia Financial Accounting, Edition 1 (Bandung: CV Pustaka Setia, 2015)
Siahaan, Mangapul, Christopher Harsana Jasa, Kevin Anderson, Melissa Valentino Rosiana, Satria Lim, and Wahyu Yudianto, 'Application of Artificial Intelligence (AI) to Blind People with Disabilities', Journal of Information Systems and Technology (JOINT), 1.2 (2020) , 186–93
Singh, Sarbjeet and Sukhvinder Singh, 'Artificial Intelligence', International Journal of Computer Applications, 6 (2010), 21–211 <http://www.ijcaonline.org/volume6/number6/pxc3871413.pdf.>
Siyoto, Sandu, and Muhammad Ali Sodik, Basic Research Methodology (media publishing literacy, 2015)
Sugiyono, 'Quantitative Research Methods' (Bandung: Alfabeta, 2019)
Sugiyono, Dr, 'Quantitative, Qualitative and R&D Approach Educational Research Methods', 2013
Sujarweni, V Wiratna, 'Financial Report Analysis (Theory, Application and Research Results). Yogyakarta' (PUSTAKA BARU PRESS. Susilo Wulandari, 2019)
Tedi, 'The Difference between Accuracy and Precision', 14 March, 2023 <https://besar.budisma.net/beda-akurasi-dan-presisi.html>
Tinabunan, Paulina, 'Vertical and Horizontal Analysis of the Financial Reports of PT Perkebunan Nusantara III (Persero) Medan', Management and Business, 2017, 134
Bambang,iR.i(2001).iBasicsiExpenditureiCompanyiEditioniFourth.iYogyakarta:iBPFE.Darwin, Muhammad, Marianne Reynelda Mamondol, Salman Alparis Sormin, Yuliana Nurhayati, Hardi Tambunan, Diana Sylvia, and others, Quantitative Approach Research Methods (Media Sains Indonesia, 2021)
Dr. Darmawan, M.AB, Basics of Understanding Ratios and Financial Reports, ed. by SE Dini Maulana Lestari, Print 1 (Yogyakarta: UNY Press, 2020)
Drs. Danang Sunyoto, SH., SE., MM., Financial Report Analysis for Business, Print 1 (Yogyakarta: CAPS (Center of Academic Publishing Service), 2013)
Frihatni, Andi Ayu, Irmayanti Sudirman, and Frengky Mandacan, 'Analysis of Hospitality Financial Performance Due to the Covid-19 Pandemic', Mandala Education Scientific Journal, 7.3 (2021)
Gepp, Adrian, Martina K Linnenluecke, Terrence J O'Neill, and Tom Smith, 'Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities', Journal of Accounting Literature, 40.1 (2018), 102–15
Griffin, Oliver, 'How Artificial Intelligence Will Impact Accounting', ICAEW: Economia, 2019
Hamta, Firdaus, Book of Teaching Materials for Accounting Research Methods (Deepublish, 2015)
Iryanie, Emy, and Monika Handayani, Cost Accounting, ed. by Adi Pratomo, Cet. 1 (Banjarmasin: Poliban Press, 2019)
Kaplan, Andreas, and Michael Haenlein, 'Siri, Siri, in My Hand: Who's the Fairest in the Land? On the Interpretations, Illustrations, and Implications of Artificial Intelligence', Business Horizons, 62.1 (2019), 15–25
Kusumawati, Ririen, 'Human Artificial Intelligence (Artificial Intelligence); Future Dream Technology', ULUL ALBAB Journal of Islamic Studies, 9.2 (2008), 257–74
Luger, George F, Artificial Intelligence: Structures and Strategies for Complex Problem Solving (Pearson education, 2005)
Mahendra, Gede Surya, Daniel Adolf Ohyver, Najirah Umar, and Loso Judijanto, AI Technology Trends: Introduction, Theory, and Examples of Application of Artificial Intelligence in Various Fields, ed. by Efitra, Pe Printing (Jambi: Editorial, 2024)
Mahsun, Mohamad, 'Public Sector Performance Measurement', Yogyakarta: Bpfe, 2006
Manaseer, Sufian, and Suleiman Daood Al-Oshaibat, 'Validity of Altman Z-Score Model to Predict Financial Failure: Evidence from Jordan', International Journal of Economics and Finance, 10.8 (2018)
Marr, Bernard, and Matt Ward, Artificial Intelligence In Practice, ed. by Paulina Dewanti, Digi Edition (Jakarta: PT Elex Media Komputindo, 2021)
Parepare, IAIN, Guidelines for Writing Scientific Writing (Parepare, 2020)
Pasyarani, Lis, 'Revitalization of Accounting with the Application of Artificial Intelligence', Journal of Data Science, 3 (2) (2023)
Pratama, Jordy, and I Putu Julianto, 'The Effect of Implementing Internal Control Systems and Artificial Intelligence-Based Accounting Information Systems on the Tendency of Fraudulent Financial Reporting (Empirical Study of Star Hotels in Bali)', JIMAT (Scientific Journal of Accounting Students) Undiksha, 12.1 (2021 ), 889–901
Prihadi, Toto, Financial Report Analysis, ed. by Fajarianto (Jakarta: PT Gramedia Pustaka Utama, 2019)
Rahman, Ferry Fadzul, and Hendra Saputra, Artificial Intelligence in Health Services, ed. by Dwi Fadhila, Pe Printing (West Sumatra: Media Scholar Partner Team, 2023)
Ramadhana, Muhammad Abyan, and Ananda Sabil Hussein, 'The Effect of Using Artificial Intelligence on Customer Loyalty with Brand Image as a Mediating Variable', 2022
Raphael, Jon, 'How Artificial Intelligence Can Boost Audit Quality', CFO Magazine (CFO. Com), June, 15 (2015)
Sarip Muslim, S.Ag., MA, Sharia Financial Accounting, Edition 1 (Bandung: CV Pustaka Setia, 2015)
Siahaan, Mangapul, Christopher Harsana Jasa, Kevin Anderson, Melissa Valentino Rosiana, Satria Lim, and Wahyu Yudianto, 'Application of Artificial Intelligence (AI) to Blind People with Disabilities', Journal of Information Systems and Technology (JOINT), 1.2 (2020) , 186–93
Singh, Sarbjeet and Sukhvinder Singh, 'Artificial Intelligence', International Journal of Computer Applications, 6 (2010), 21–211 <http://www.ijcaonline.org/volume6/number6/pxc3871413.pdf.>
Siyoto, Sandu, and Muhammad Ali Sodik, Basic Research Methodology (media publishing literacy, 2015)
Sugiyono, 'Quantitative Research Methods' (Bandung: Alfabeta, 2019)
Sugiyono, Dr, 'Quantitative, Qualitative and R&D Approach Educational Research Methods', 2013
Sujarweni, V Wiratna, 'Financial Report Analysis (Theory, Application and Research Results). Yogyakarta' (PUSTAKA BARU PRESS. Susilo Wulandari, 2019)
Tedi, 'The Difference between Accuracy and Precision', 14 March, 2023 <https://besar.budisma.net/beda-akurasi-dan-presisi.html>
Tinabunan, Paulina, 'Vertical and Horizontal Analysis of the Financial Reports of PT Perkebunan Nusantara III (Persero) Medan', Management and Business, 2017, 134