Akselerasi Peran Teknologi Dalam Audit Saat Covid-19

Satyawan, Made Dudy; Triani, Ni Nyoman Alit; Yanthi, Merlyana Dwinda; Siregar, Cantika Sari; Kusumaningsih, Ambar

doi:10.21776/ub.jamal.2021.12.1.11

Cited by 4 publications

(3 citation statements)

References 37 publications

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“…Auditors predict that the Covid 19 epidemic will lessen the effectiveness of their customers' internal controls and make it more challenging for them to assess that effectiveness. Additionally, auditors think that COVID-19 will make it more challenging to determine whether their clients are still in business (Heltzer & Mindak, 2021) Previous research about going concern opinion during Covid 19 Pandemic are Kaka (2021), Satyawan et al (2021), Đorđević & Đukić (2021), Savova (2021), dan . Kaka (2021) mentioned that there are some practical challenges that must be faced by the auditors in examining companies financial statement during Covid 19 Pandemic.…”

Section: Experiments Studymentioning

confidence: 99%

Experiment Study: Auditor’s Going Concern Opinion Decision During Covid 19 Pandemic

Wardani

Hartanto²

2023

IJOBP

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This research is an experimental research that assesses the giving of going concern opinions conducted by auditors during the Covid 19 pandemic. To enhance the degree of confidence in the financial statements, a qualified external party (an auditor) is engaged to examine the financial statements. However, Auditors are increasingly being asked to provide assurance on non-financial information, both on a standalone basis or in conjunction with the audit of normal financial statements. Auditors shall perform a risk assessment in order for continuity of the going concernThe participants who participated and can be used in this study are members of IAPI in the East Java region as many as 40 auditor. Participants in this research have experiences in positions as senior auditors, supervisors, managers and partners. The results of this study are that auditors do not differentiate in auditing the functioning and non-functioning companies in the context of giving going-concern opinion decisions. Auditor considers financial information more than non-financial information in giving a going concern opinion because financial information is historical data that can be used to assess the company's current condition and to predict future financial conditions. Non-financial information is used as supporting information for going concern decision making.

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Section: Experiments Studymentioning

confidence: 99%

Experiment Study: Auditor’s Going Concern Opinion Decision During Covid 19 Pandemic

Wardani

Hartanto²

2023

IJOBP

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“…Teknologi digital yang ada memungkinkan terjadinya model bisnis baru yang disruptif (Hinterhuber & Nilles, 2022). Pandemi COVID-19 mengakselerasi penggunaan teknologi dalam pelaksanan teknis audit dan pendekatan audit jarak jauh (Satyawan et al, 2021) oleh auditor pada sektor swasta maupun pemerintah. Di sektor pemerintahan, Inspektorat Jenderal Kementerian Keuangan (Itjen Kemenkeu) sebagai unit audit intern dari Kementerian Keuangan melaksanakan audit jarak jauh dengan istilah Pengawasan Intern Jarak Jauh (PIJJ).…”

Section: Pendahuluanunclassified

Analisis Perspektif Auditor Kementerian Keuangan atas Pengawasan Intern Jarak Jauh

Irianti,

Khudri

2023

Owner

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The study aims to analyze the perspective of government auditors on the use of remote internal supervision. A qualitative method with a case study approach is used in this study to get an overview of the use of remote internal control in organizations based on the UTAUT2 theory of technology use. Interviews were conducted with several auditors from various levels of Itjen Kemenkeu. The study finds that that the PIJJ method will be used by Itjen Kemenkeu auditors in the future. To maintain and increase the use of PIJJ in the future, the Itjen Kemenkeu needs to consider several factors that support the use of PIJJ, namely expectations of effort, expectations of performance, facilitative conditions, social influence, hedonic motivation, and habits. Organizations can provide training according to competency needs in PIJJ; use technology that is easy to use and user-friendly; promote the advantages and benefits of PIJJ for auditor performance; establishing a reward system for PIJJ's performance; managing organizational policies and culture; and arrangement of assignment teams. The results of this study have implications for the Inspector General of the Ministry of Finance and other government internal auditor organizations. Organizations can anticipate actions that need to be taken to increase the use of PIJJ.

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“…Harmonisasi peran dan fungsi akuntan dengan teknolo gi terbaru akan menjadi tren yang perla han berubah menjadi kondisi normal setiap harinya. Adanya ketidakseimbangan dalam dunia akedemisi dan kebutuhan dunia kerja riil perlu dikaji ulang untuk merumuskan sebuah sistem pembelajaran yang sesuai dengan perkembangan terbaru (McGuigan & Ghio, 2019;Satyawan et al, 2021).…”

Section: Simpulanunclassified