Pengaruh Tata Kelola, Profesionalisme Auditor, Artificial Intelligence (AI), dan Goal Orientation terhadap Pengambilan Keputusan Etis Auditor pada Kantor Akuntan Publik di Kota Medan

Abstract

This study aims to test and determine the effect of Governance, Auditor Professionalism, Artificial Intelligence (AI), and Goal Orientation on Auditor Ethical Decision Making at Public Accounting Firms in Medan City. This study uses a quantitative approach with an explanatory type of research. The population in this study were all auditors at the Public Accounting Firm in Medan City, totaling 110 people. The data used is primary data obtained through a questionnaire which is measured using a Likert scale. The data obtained is processed using IBM SPSS 27 with several analysis techniques, namely instrument testing, descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results showed that Governance and Goal Orientation partially had a positive effect on Auditor Ethical Decision Making, while Auditor Professionalism and AI partially had a negative effect on Auditor Ethical Decision Making. Simultaneously governance, auditor professionalism, artificial intelligence, and goal orientation affect the ethical decision making of auditors at the Public Accounting Firm in Medan City with a coefficient of determination of 69.8%.