Ethical Intelligence And Professional Resilience Of Accountants In The Ai Era
Kata Kunci:
Ethical intelligence, Artificial intelligence, Profesi akuntansi, Etika profesional, ResiliensiAbstrak
Perkembangan Artificial Intelligence (AI) secara pesat telah membawa perubahan fundamental terhadap profesi akuntansi. Berbagai proses yang sebelumnya bergantung pada analisis manusia—seperti pencatatan transaksi, audit, dan pelaporan keuangan—kini dapat dilakukan secara otomatis oleh sistem berbasis AI. Kondisi ini menimbulkan tantangan etika baru yang kompleks, terutama terkait dengan tanggung jawab, independensi, dan akuntabilitas profesional. Paper ini bertujuan untuk menelaah pentingnya penguatan ethical intelligence sebagai fondasi resiliensi profesi akuntansi di era digital. Ethical intelligence diartikan sebagai kemampuan akuntan untuk mengintegrasikan nilai moral, penalaran etis, dan pertimbangan profesional dalam konteks penggunaan teknologi cerdas. Melalui pendekatan studi literatur dan analisis konseptual, penelitian ini mengidentifikasi tiga pilar utama pembentuk ethical intelligence di era AI, yaitu: (1) awareness terhadap implikasi etis teknologi, (2) judgment dalam mengambil keputusan berbasis algoritma, dan (3) integrity sebagai landasan moral tindakan profesional. Hasil kajian menunjukkan bahwa ethical intelligence berperan sebagai jembatan antara technical competence dan moral competence, serta menjadi prasyarat bagi keberlanjutan kepercayaan publik terhadap profesi akuntan. Temuan ini diharapkan memberikan kontribusi konseptual bagi pengembangan kurikulum akuntansi, kebijakan organisasi profesi, dan kerangka etika baru yang adaptif terhadap teknologi AI.
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