Analysis Of Accounting Information Systems Based On Artificial Intelligence On Fraudulent Financial Reporting Trends In Indonesia

Abstract

The accounting information system in a company functions to collect information from various entity subsystems and communicate it to the organization's information processing subsystem. Along with the development of technology and information resulting in significant changes resulting in the need for collaboration from technological developments such as artificial intelligence. By looking at the number of frauds in financial reporting, it requires organizations or companies to make changes for the good of the company related to technological advances that make Artificial Intelligence-based Accounting Information Systems become one of the important needs. This study aims to determine whether there is an effect given by the application of an Artificial Intelligence (AI)-based Accounting Information System (AIS) in detecting and preventing the tendency of fraudulent financial reporting. And to examine how big the role of the Accounting Information System (SIA) based on Artificial Intelligence (AI) in detecting and preventing the tendency of fraudulent financial reporting. This research method is a quantitative research that has a research sample of 31 respondents. The data used is primary data in the form of respondents' answers and processed using SPSS version 27. With the conclusion that the application of an artificial intelligence-based accounting information system has a positive effect on the tendency of fraudulent financial reporting based on the output of the Scatter Plot Graph. based on the coefficient of determination of 0.717 and the regression coefficient of 0.762. In conclusion, the application of accounting information systems has a significant positive effect on the prevention of fraudulent financial reporting with the effect given is 71.7%.