DAMPAK TEKNOLOGI TERHADAP PROFESI AKUNTAN PUBLIK DI MASA DEPAN

  • Felly Laurensia Jurusan Akuntansi / Universitas Surabaya
  • Bonnie Soeherman Jurusan Akuntansi / Universitas Surabaya
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Keywords: Public Accountant, Financial Technology, Right Brain Intelligence, Accountant Educator

Abstract

Abstract Public accountant who called auditor, usually deal with audit assignments that lead to the creation of audit recommendations for clients. Today, technology is rapidly evolving with the advent of various financial technology firms that have developed technologies such as artificial intelligence, decision support systems, cloud computing, and digital ledgers. In addition to financial technology there are also some accounting software such as accurate, and audit command language. The development of technology in the future may turn into a threat to the public accounting profession, because technology not only facilitate the auditor's work but also can replace the entire work of the auditor. The author use explanatory research method with a qualitative approach. The results of this study are public accounting firms that have used technology planned to reduce the number of new auditors, and accountants must be able to utilize technology with creative and innovative in order to provide useful information for investors.

Keywords: Public Accountant, Financial Technology, Right Brain Intelligence, Accountant Educator.

Abstrak Auditor, sebutan untuk akuntan publik, seringkali berurusan dengan penugasan audit yang berujung pada pembuatan rekomendasi audit bagi kliennya.Dewasa ini, teknologi mengalami perkembangan pesat dengan munculnya berbagai perusahaan teknologi keuangan yang mengembangkan beberapa teknologi seperti kecerdasan buatan, sistem pendukung keputusan, komputasi awan, dan buku besar digital.Selain teknologi keuangan juga terdapat beberapa perangkat lunak akuntansi seperti accurate, dan audit command language. Perkembangan teknologi tersebut di masa depan dapat berubah menjadi ancaman bagi profesi akuntan publik, karena tidak hanya memudahkan pekerjaan auditor tetapi teknologi juga dapat menggantikan seluruh pekerjaan auditor. Penulis menggunakan metode penelitian explanatory dengan menggunakan pendekatan kualitatif. Hasil penelitian ini adalah kantor akuntan publik yang telah menggunakan teknologi berencana untuk mengurangi jumlah auditor baru, serta akuntan harus dapat memanfaatkan teknologi dengan kreatif dan inovatif agar dapat memberikan informasi yang berguna bagi investor.

Kata Kunci: Akuntan Publik, Teknologi Keuangan, Kecerdasan Otak Kanan, Akuntan Pendidik.

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References

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Published
2019-09-01
Issue
Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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