Kecerdasan Buatan sebagai Pendorong Transformasi Digital dalam Akuntansi Forensik dan Audit: Scoping Review

Maharani; Zakir Yusuf Gunibala; Dias  Saputra; Irfan Maulana

doi:10.37479/jar.v7i1.347

Maharani Universitas Muhammadiyah Luwuk Banggai
Zakir Yusuf Gunibala Studyverse Center https://orcid.org/0009-0000-4435-0238
Dias Saputra Universitas Muhammadiyah Luwuk
Irfan Maulana Universitas Muhammadiyah Luwuk Banggai

DOI: https://doi.org/10.37479/jar.v7i1.347

Abstract

Perkembangan pesat Artificial Intelligence (AI) telah mentransformasi akuntansi dan audit forensik melalui peningkatan kemampuan deteksi kecurangan, investigasi forensik, dan pengambilan keputusan. Namun, penelitian yang ada masih bersifat terfragmentasi sehingga belum memberikan gambaran yang komprehensif mengenai perkembangan dan arah penelitian di bidang ini. Penelitian ini menggunakan metode scoping review dengan mengacu pada kerangka Arksey dan O'Malley (2005), yang meliputi perumusan pertanyaan penelitian, pencarian literatur, seleksi artikel, ekstraksi data, serta sintesis hasil. Artikel diperoleh melalui perangkat lunak Publish or Perish dengan basis data Google Scholar dan diseleksi berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan. Sebanyak 11 artikel yang diterbitkan pada periode 2024–2026 dianalisis dalam penelitian ini. Hasil kajian menunjukkan bahwa AI berperan sebagai pendorong efektivitas akuntansi dan audit forensik melalui peningkatan deteksi kecurangan, identifikasi anomali, efisiensi audit, transparansi pelaporan keuangan, dan tata kelola perusahaan. Meskipun demikian, implementasi AI masih menghadapi tantangan berupa keterbatasan kompetensi profesional, tingginya biaya implementasi, dan kesiapan organisasi. Selain itu, penelitian terkini menunjukkan kecenderungan integrasi AI dengan blockchain, analitik data, machine learning, dan kerangka Environmental, Social, and Governance (ESG). Penelitian ini memberikan sintesis tematik mengenai perkembangan AI dalam akuntansi dan audit forensik, mengidentifikasi kesenjangan penelitian, serta menawarkan arah penelitian selanjutnya.

Keywords: Kecerdasan Buatan, Akuntansi Forensik, Audit Forensik, Deteksi Kecurangan, Scoping Review

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