DIGITAL ETHICS AND MORAL CONSEQUENCES USE OF AI  IN FRAUD PREVENTION AND SOCIAL ACCOUNTABILITY IMPACT ON THE TRANSPARENCY FINANCIAL REPORTS

Authors

  • sartono universitas Pancasila
  • Darmansyah Universitas Pancasila
  • Syahril Djaddang Universitas Pancasila
  • Suratno Universitas Pancasila

DOI:

https://doi.org/10.36563/bcgdee36

Keywords:

Artificial Intelligence, Digital Ethics, Moral Consequences, Social Accountability, Transparency

Abstract

The aims research that digital ethics and the moral consequences of Artificial Intelligence (AI) prevent fraud prevention and social accountability, and their impact on the transparency and sustainability of financial reports in manufacturing companies listed on the Jakarta Stock Exchange. Digital transformation has reshaped accounting and reporting systems, with increasing reliance on AI for transaction processing, risk analysis, and internal monitoring, while raising ethical concerns such as algorithmic bias, data privacy, and moral responsibility. This guides responsible AI use, while moral consequences influence reporting integrity and stakeholder trust. This study employs a quantitative survey of 386 respondents, including financial managers and staff, analyzed using multiple regression and path analysis. The results show that This significantly affects fraud prevention, moral consequences influence social accountability, and both enhance reporting transparency and sustainability. The findings strengthen digital ethics, agency, and stakeholder theories, support ethical AI governance, and increase public trust in financial reporting

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Published

2026-01-07

Issue

Vol. 4 No. 2 (2025)

Section

Articles

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Copyright (c) 2025 sartono, Darmansyah, Syahril Djaddang, Suratno

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How to Cite

DIGITAL ETHICS AND MORAL CONSEQUENCES USE OF AI  IN FRAUD PREVENTION AND SOCIAL ACCOUNTABILITY IMPACT ON THE TRANSPARENCY FINANCIAL REPORTS. (2026). JAT : Journal Of Accounting and Tax , 4(2), 106-120. https://doi.org/10.36563/bcgdee36