[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-119635-id":3,"doc-seo-119635-113":31,"detail-sidebar-cat-0-id-113":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},119635,8796095027276,"Valentina","https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=",54,"Penelitian & Laporan","Memaknai reliabilitas temuan audit berbasis machine learning - perspektif epistemik auditor dalam praktik audit modern","Perkembangan machine learning telah mengubah praktik audit modern menjadi audit berbasis analitik algoritmik yang mengandalkan interpretasi atas reliabilitas temuan yang dihasilkan sistem. Penelitian ini mengkaji bagaimana auditor membentuk, menegosiasikan, dan mempertahankan makna reliabilitas temuan audit berbasis ML dalam kerangka legitimasi epistemik serta identitas profesional. Pendekatan kualitatif menggunakan Interpretative Phenomenological Analysis (IPA) melalui wawancara mendalam dengan delapan auditor lintas level. Analisis idiografik mengungkap bahwa reliabilitas dipahami bukan sekadar akurasi teknis, melainkan konstruksi socio-epistemik terkait transparansi epistemik, judgment profesional, dan legitimasi peran auditor. Temuan menunjukkan perbedaan sikap: literasi teknologi yang lebih tinggi cenderung melihat algoritma memperkuat legitimasi profesional, sementara auditor lebih berpengalaman mengekspresikan skeptisisme akibat ketidakpastian epistemik dan perlindungan identitas profesional.","Commented [user1]: Kelemahan  \n•Gap penelitian belum ditulis eksplisit dalam kalimat“previous studies overlooked X…this study addresses …”  \n•Belum ada research questions (RQ) yang ditulis eksplisit.  \nSaran locking novelty  \nTambahkan paragraf gap dengan format tiga kalimat tegasseperti:  \n“Meskipun kajian algorithmic auditing berkembang pesat (Alles, 2018; Duarte & Fafatas, 2022), penelitian yang menelaah bagaimana auditor memaknai reliabilitas temuanalgoritmik dalam kerangka epistemik profesional masih terbatas. Literatur dominan berfokus pada efektivitas teknis dan bias prediktif, sementara aspek makna & legitimasi profesional audit belum dieksplorasi secara mendalam. Penelitian ini mengisi kekosongan tersebut dengan menyelidiki bagaimana auditor membentuk, menegosiasikan, dan mempertanyakan reliabilitas temuan audit berbasis ML melalui pendekatan IPA.”  \nOwner: Riset & Jurnal Akuntansi  \ne –ISSN : 2548-9224 | p–ISSN : 2548-7507 Volume 10 Nomor 1, January 2026  \nDOI : [https://doi.org/10.33395/owner.v10i1.302](https://doi.org/10.33395/owner.v10i1.3025)[5](https://doi.org/10.33395/owner.v10i1.3025)  \nThis is an Creative Commons License This work is licensed under a Creative Commons  \nAttribution-NonCommercial 4.0 International License. 791  \nMemaknai reliabilitas temuan audit berbasis machine learning: perspektif epistemik auditor dalam praktik  \naudit modern  \nRitma Tri Astuthy, Salsabila Adi Ahsan, Darwis said, Syarifuddin  \n1,2,3,4)Program Doktor Ilmu Akuntansi Universitas Hasanuddin [ritmatriastuthy@gmail.com](ritmatriastuthy@gmail.com), [salsabilaadiahsan1@gmail.com](salsabilaadiahsan1@gmail.com), [darwissaid@yahoo.com](darwissaid@yahoo.com),  \n[syarif1963@yahoo.com](syarif1963@yahoo.com)  \n*Corresponding Author Submitted: Dec 18, 2025  \nAccepted: Jan 23, 2026  \nPublished: Jan 24, 2026  \nABSTRACT  \nThe development of machine learning has transformed modern auditing practices from sampling-based approaches toward algorithmic analytics–driven audits. Although these technologies promise greater efficiency and enhanced anomaly detection capabilities, fundamental questions remain regarding how auditors interpret the reliability of audit findings generated by algorithms, particularly when decisionmaking processes operate as black boxes. This study aims to examine how auditors construct, negotiate, and sustain the meaning of reliability in machine learning–based audit findings within the framework of epistemic legitimacy and professional identity. This research adopts a qualitative approach using Interpretative Phenomenological Analysis (IPA) to explore auditors’ subjective experiences in interacting with algorithm-driven audit findings. Data were collected through in-depth interviews with eight auditors of diverse professional backgrounds, ranging from junior auditors to senior and managerial-level practitioners. An idiographic analysis was conducted to identify interpretative themes reflecting how auditors understand, accept, and question the reliability of algorithmic outputs in audit practice. The findings indicate that auditors do not conceptualize the reliability of machine learning–based audit findings merely as technical accuracy, but rather as a meaning-making construct closely tied to epistemic transparency, professional judgment, and the legitimacy of the auditor’s role as a decision-maker. Auditors with higher levels of technological literacy tend to view algorithms as reinforcing professional legitimacy, whereas more experienced auditors express skepticism rooted in epistemic uncertainty and the protection of professional identity. These results suggest that the adoption of machine learning in auditing is currently in a transitional phase, in which algorithms are integrated as decision-support tools rather than substitutes for professional judgment. This study extends the literature on algorithmic auditing by emphasizing that the reliability of algorithm-based audit findings constitutes a socio-epistemic phenomen","cbCailgSB40hVG5a","https://ap.wps.com/l/cbCailgSB40hVG5a","pdf",429962,4,1,9,"Indonesian","id",113,"# ABSTRAK\n# PENDAHULUAN\n## Transformasi audit modern oleh machine learning\n## Reliabilitas sebagai isu sentral dalam professional judgment\n# TUJUAN DAN METODE\n## Pendekatan kualitatif IPA dan sumber data\n## Analisis idiografik dan tema interpretatif\n# HASIL UTAMA\n## Reliabilitas sebagai konstruksi socio-epistemik\n## Perbedaan pandangan berdasarkan literasi teknologi dan pengalaman","[{\"question\":\"Penelitian ini meneliti apa terkait reliabilitas temuan audit berbasis machine learning?\",\"answer\":\"Penelitian mengkaji bagaimana auditor memaknai reliabilitas temuan audit berbasis ML, termasuk bagaimana mereka membentuk, menegosiasikan, dan mempertahankan makna reliabilitas tersebut dalam praktik audit.\"},{\"question\":\"Mengapa reliabilitas menjadi isu penting dalam audit modern berbasis algoritma?\",\"answer\":\"Karena penilaian audit tidak hanya bergantung pada keluaran teknis algoritma, tetapi juga pada professional judgment auditor serta legitimasi epistemik dan identitas profesional.\"},{\"question\":\"Bagaimana metode Interpretative Phenomenological Analysis (IPA) digunakan dalam studi ini?\",\"answer\":\"Studi menggunakan pendekatan kualitatif IPA untuk mengeksplorasi pengalaman subjektif auditor saat berinteraksi dengan temuan audit berbasis algoritma, melalui wawancara mendalam dengan delapan auditor, lalu analisis idiografik untuk menemukan tema interpretatif.\"}]","Memaknai reliabilitas temuan audit berbasis machine learning - perspektif epistemik auditor dalam praktik audit modern | PDF",1785725409,14,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":87,"head_meta":89,"extra_data":91,"updated_unix":29},"interpreting-the-reliability-of-machine-learning-based-audit-findings-epistemic-perspective-of-auditors-in-modern-audit-practice","",{"@graph":37,"@context":86},[38,54,69],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,52],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/id/document/","Document",2,{"item":50,"name":12,"@type":44,"position":51},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":53,"name":13,"@type":44,"position":20},"https://docshare.wps.com/id/document/interpreting-the-reliability-of-machine-learning-based-audit-findings-epistemic-perspective-of-auditors-in-modern-audit-practice/119635/",{"url":53,"name":13,"@type":55,"author":56,"headline":13,"publisher":58,"fileFormat":61,"inLanguage":24,"description":14,"dateModified":62,"datePublished":63,"encodingFormat":61,"isAccessibleForFree":64,"interactionStatistic":65},"DigitalDocument",{"name":9,"@type":57},"Person",{"url":42,"name":59,"@type":60},"DocShare","Organization","application/pdf","2026-08-15","2026-08-03",true,{"@type":66,"interactionType":67,"userInteractionCount":20},"InteractionCounter",{"@type":68},"ViewAction",{"@type":70,"mainEntity":71},"FAQPage",[72,78,82],{"name":73,"@type":74,"acceptedAnswer":75},"Penelitian ini meneliti apa terkait reliabilitas temuan audit berbasis machine learning?","Question",{"text":76,"@type":77},"Penelitian mengkaji bagaimana auditor memaknai reliabilitas temuan audit berbasis ML, termasuk bagaimana mereka membentuk, menegosiasikan, dan mempertahankan makna reliabilitas tersebut dalam praktik audit.","Answer",{"name":79,"@type":74,"acceptedAnswer":80},"Mengapa reliabilitas menjadi isu penting dalam audit modern berbasis algoritma?",{"text":81,"@type":77},"Karena penilaian audit tidak hanya bergantung pada keluaran teknis algoritma, tetapi juga pada professional judgment auditor serta legitimasi epistemik dan identitas profesional.",{"name":83,"@type":74,"acceptedAnswer":84},"Bagaimana metode Interpretative Phenomenological Analysis (IPA) digunakan dalam studi ini?",{"text":85,"@type":77},"Studi menggunakan pendekatan kualitatif IPA untuk mengeksplorasi pengalaman subjektif auditor saat berinteraksi dengan temuan audit berbasis algoritma, melalui wawancara mendalam dengan delapan auditor, lalu analisis idiografik untuk menemukan tema interpretatif.","https://schema.org",{"og:url":53,"og:type":88,"og:title":13,"og:site_name":59,"og:description":14},"article",{"robots":90,"canonical":53},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":93},[94,99,103,107,111,115,117,121,125,129,133],{"id":95,"doc_module":4,"doc_module_name":47,"category_name":96,"show_sort_weight":97,"slug":98},55,"Agama & Spiritualitas",60,"religion-spirituality",{"id":100,"doc_module":4,"doc_module_name":47,"category_name":101,"show_sort_weight":97,"slug":102},48,"Cerita & Novel","story-novel",{"id":104,"doc_module":4,"doc_module_name":47,"category_name":105,"show_sort_weight":97,"slug":106},56,"Gaya Hidup","lifestyle",{"id":108,"doc_module":4,"doc_module_name":47,"category_name":109,"show_sort_weight":97,"slug":110},51,"Komik","comic",{"id":112,"doc_module":4,"doc_module_name":47,"category_name":113,"show_sort_weight":97,"slug":114},53,"Layanan Kesehatan","healthcare",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":97,"slug":116},"research-report",{"id":118,"doc_module":4,"doc_module_name":47,"category_name":119,"show_sort_weight":97,"slug":120},49,"Sastra","literature",{"id":122,"doc_module":4,"doc_module_name":47,"category_name":123,"show_sort_weight":97,"slug":124},52,"Teknologi","technology",{"id":126,"doc_module":4,"doc_module_name":47,"category_name":127,"show_sort_weight":97,"slug":128},50,"Ujian","exam",{"id":130,"doc_module":4,"doc_module_name":47,"category_name":131,"show_sort_weight":97,"slug":132},57,"Umum","general",{"id":134,"doc_module":4,"doc_module_name":47,"category_name":135,"show_sort_weight":4,"slug":136},181,"Formulir","formulir"]