STRATEGI AUDITOR DALAM MEMPERTAHANKAN KUALITAS AUDIT DI MASA COVID-19
DOI:
https://doi.org/10.46984/sebatik.v26i1.1756Keywords:
Kualitas Audit, Audit Jarak Jauh, Covid-19Abstract
Pandemi Covid-19 menyebabkan adanya perubahan prosedur audit menjadi audit jarak jauh. Penelitian ini bertujuan untuk mengetahui strategi auditor dalam merubah prosedur audit dengan menerapkan remote audit di masa Covid-19 dan bagaimana upaya auditor dalam mempertahankan kualitas auditnya dengan audit jarak jauh di masa pandemi covid-19. Telaah terkait audit jarak jauh selama pandemi Covid-19 memiliki sedikit perbedaan dan persamaan dari sisi efektivitas dan efisiensi yang sama dengan audit konvensional. Metode yang diterapkan dalam penelitian ini yaitu metode deskriptif kualitatif dengan pendekatan kajian literatur. Hasil penelitian menjelaskan bahwa strategi proses audit jarak jauh memiliki kualitas yang sama dengan proses audit konvensional dalam mempertahankan kualitas audit dengan catatan tetap mematuhi standar audit dan kode etik akuntan publik.
References
Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2020). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management. https://doi.org/10.1108/IJAIM-08-2020-0128
Alexeyeva, I., & Svanstrom, T. (2015). The Impacy of the Global Financial Crisi on Audit and Non-Audit Fees. Managerial Auditing Journal, 40(4/5), p.302-323. https://doi.org/http://dx.doi.org/10.1108/MAJ-04-2014-1022
Arthur, N., Tang, Q., & Lin, Z. (2015). Corporate accruals quality during the 2008–2010 global financial crisis. Journal of International Accounting, Auditing and Taxation, 25, 1–15.
Darmawan, E. (2020). Tantangan Pelaksanaan Audit di Masa Pandemi. SOLUSI Majalah Pengawasan Kementrian Perindustrian, 10(2), 34–37.
DeAngelo, L. E. (1981). Auditor size and audit fees. Journal of Accounting and Economics, 3(3), 183–199.
Financial Reporting Council. (2020). Guidance on audit issues arising from the covid-19 (coronavirus) pandemic.
Gerged, A. M., Mahamat, B. B., & Elmghaamez, I. K. (2020). Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350. International Journal of Disclosure and Governance, 17(2/3), 15–60.
Hay, D., Shires, K., & Vad Dyk, D. (2021). Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms. Pacific Accounting Review, 33(2), p.179-188. https://doi.org/https://doi.org/10.1108/PAR-09-2020-0155
Institut Akuntan Publik Indonesia. (2011). Standar Profesional Akuntan Publik. Salemba Empat.
Institut Akuntan Publik Indonesia. (2020). RESPONS AUDITOR ATAS PANDEMI COVID-19: Terhadap Laporan Keuangan, Prosedur Audit, dan Pertimbangan Praktis Penunjang Kualitas Audit. Technical Newflash April.
Khasanah, A., & Suryatimur, K. P. (2021). DAMPAK COVID-19 TERHADAP KUALITAS AUDIT PERUSAHAAN ( STUDI LITERATUR ). Jurnal Ilmiah Akuntansi Dan Bisnis, Vol. 6(2), p.30-38. https://doi.org/https://doi.org/10.38043/jiab.v6i2.3186
Khoirunnisa, W., Fadhilah, W. A., Astuti, W. W., Mawarni, Y. I., & Gunawan, A. (2021). TINJAUAN KUALITAS AUDIT JARAK JAUH DI MASA PANDEMI COVID-19. Prosiding The 12th Industrial Research Workshop and National Seminar, 1162–1166.
Kousenidis, D. V, Ladas, A. C., & Negakis, C. I. (2013). The effects of the European debt crisis on earnings quality. International Review of Financial Analysis, 30, 351–362.
KPMG. (2020). COVID-19: Potential impact on financial reporting.
Lenz, R., & Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1), 5–33.
Reyes, M. A., Andrianantenaina, H., & Nugroho, G. I. (2021). Implications of Covid-19 on Auditor’s Reporting. JAAF (Journal of Applied Accounting and Finance), 5(1), 59. https://doi.org/10.33021/jaaf.v5i1.1461
Saleem, K. S. M. A. (2021). The Impact of the Coronavirus Pandemic on Auditing Quality in Jordan. International Journal of Innovation, Creativity and Change, 15(4), 31–40.
Shahzad, K., Pouw, T., Rubbaniy, G., & El-Temtamy, O. (2018). Audit quality during the global financial crisis: the investors’ perspective. Research in International Business and Finance, 45, 94–105.
Suwandi, E. D. (2021). Kualitas Audit Perusahaan Pada Masa Pandemic Covid 19 (Studi Literatur). Jurnal Politeknik Caltex Riau, 14(1), 27–36.
Tarek, M., Mohamed, E. K., Hussain, M. M., & Basouony, M. A. (2017). The implication of information technology on the audit profession in developing country: extent of use and perceived importance. International Journal of Accounting and Information Management, 25(2), 237–255.
Downloads
Published
How to Cite
Issue
Section
License
Authors retain all their rights to the published works, such as (but not limited to) the following rights; Copyright and other proprietary rights relating to the article, such as patent rights, The right to use the substance of the article in own future works, including lectures and books, The right to reproduce the article for own purposes, The right to self-archive the article
.png)
