TANTANGAN ETIS PADA PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM AKUNTANSI DIGITAL

Abstract

This study aims to analyze the ethical challenges in the application of Artificial Intelligence (AI) to digital accounting. The method used is a literature review with a qualitative descriptive approach through the collection and analysis of various relevant literature sources. The results of the study indicate that although AI can improve the efficiency, accuracy, and quality of decision-making in accounting, its application also raises a number of significant ethical challenges. These challenges include the potential for data bias, a lack of system transparency (black box), weak accountability, and risks to privacy and information security. These issues impact the objectivity and reliability of financial reports and have the potential to erode stakeholder trust. Furthermore, the use of AI has transformed the role of accountants into a more strategic one as system analysts and supervisors, requiring increased competency and ethical awareness. Efforts to address these challenges include strengthening data security, increasing transparency through explainable AI, and integrating ethical principles throughout the implementation process. Therefore, the application of AI in digital accounting must be carried out responsibly to remain aligned with ethical principles and support long-term sustainability.