Artificial Intelligence Adoption by Auditors in Indonesian Public Accounting Firm

Abstract

The use of Artificial Intelligence has penetrated all fields, including auditing. This research examines the determinants of auditors' readiness to adopt AI in Indonesian public accounting firms. The model examines the effects of technology adoption variables combined with top management commitment, with digital literacy as both a predictor and moderating variable. Using survey data and PLS-SEM analysis, the results show that all variables significantly and positively influence AI adoption readiness, with top management commitment as the strongest factor. Digital literacy further strengthens these relationships as a quasi-moderator. The model explains 77.7% of the variance, indicating that AI adoption in auditing is driven by the alignment of organizational support and auditors' digital capabilities