Pendekatan Remote Auditing Terhadap Kualitas Audit Di Masa Pandemi Covid-19

Khoirunnisa, Lina (2022) Pendekatan Remote Auditing Terhadap Kualitas Audit Di Masa Pandemi Covid-19. Sarjana (S1) thesis, Universitas Islam “45” Bekasi.

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Abstract

This study aims to examine whether there are differences in the quality of audits produced during the Covid-19 pandemic by taking a remote auditing approach at the South Jakarta Public Accountant Office. Besides that, it also examines whether the auditor understands the concept of remote auditing and what procedures are carried out during remote auditing. Samples were selected by purposive sampling method with data collection using telephone interviewing. The researcher determined the criteria that the auditor who became the informant had conducted remote auditing with three auditors at three different Public Accounting Firms in South Jakarta. The data analysis technique used is the Miles and Huberman model. The data validity technique uses internal validity (credibility), external validity (transferability), and objectivity (confirmability) tests. The results of this study show that there is no significant difference in the quality of audits produced using remote auditing. The resource person, namely the three auditors, understands remote auditing as a whole. The informants, namely the three auditors, understand the procedures carried out during remote auditing and the differences from conventional audits. The Public Accountant Office has fulfilled the requirements for remote auditing during the Covid-19 pandemic, seen from the technology that supports the implementation of audit duties.

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