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Hidayatullah Hidayatullah

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#explainable ai Dataset Open access Oct 2026

Artificial Intelligence Utilization, Auditors’ Technological Competence, and Audit Quality: PLS‑SEM Evidence from Indonesia

Audit firms and internal audit units in Indonesia have begun to use artificial intelligence (AI), but it is not yet clear whether audit quality improves because of the tool or because of the auditor who uses it. We examined the effects of AI utilization and auditors’ technological competence on audit quality. Questionn...

Mohamad Gibran Arkansyah, Hidayatullah Hidayatullah · 0 citations

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