Cognitive Dependency in AI-Assisted Accounting: Implications for Professional Judgment Quality

Abstract

The use of artificial intelligence (AI) in accounting practice is growing, especially in supporting professional analysis and decision-making processes. Although this technology is able to improve efficiency and accuracy, there is the potential for cognitive dependency that can affect the quality of professional judgment. This study aims to analyze the effect of cognitive dependence on AI systems on the quality of accountant judgment at Public Accounting Firms in Jakarta. This study uses a qualitative approach with a case study method through in-depth interviews with accountants and auditors who utilize AI in their work. The data was analyzed using thematic analysis techniques to identify patterns of AI use, levels of trust in the system, and professional decision-making processes. The results of the study show that the use of AI in moderation is able to increase the efficiency and accuracy of analysis. However, overreliance tends to lower the level of professional skepticism and critical evaluation skills. In addition, an individual's experience and competence affect the ability to manage the use of AI in a balanced manner. This research emphasizes the importance of strengthening professional competencies, developing guidelines for the use of AI, and designing systems that support critical and independent decision-making