Audit Quality Analysis During Uncertain Economic Conditions

Abstract

This study aims to analyze the audit quality at the People's Credit Agency (BPR) ABC in uncertain economic conditions. This research uses a case study approach through a combination of data collection in the form of scientific observation, in-depth interviews, and literature review. This study involved three key research informants, academics, the head of the audit team, and members of the BPR auditor team. The results of the analysis conclude that remote auditing, time pressure, and going concern assessment have no significant implications for audit quality. Audit quality is still acceptable in the Covid-19 pandemic as long as the BPR ABC auditors have disclosed the situation and conditions in the audit opinion. The limitations of the research are related to the analysis carried out during the Covid-19 pandemic which affects the results and can change if analyzed in different situations. This research contributes to efforts to maintain audit quality at BPRs in uncertain economic conditions. ABSTRAK Penelitian ini bertujuan untuk menganalisis kualitas audit pada Badan Perkreditan Rakyat (BPR) ABC dalam kondisi ekonomi yang tidak menentu selama pandemic covid 19. Penelitian ini menggunakan pendekatan studi kasus melalui kombinasi pengumpulan data berupa observasi ilmiah, wawancara mendalam, dan telaah literatur. Penelitian ini melibatkan tiga infoman kunci penelitian, akademisi, ketua tim audit, dan anggota tim auditor BPR. Hasil analisis menyimpulkan bahwa audit jarak jauh, tekanan waktu, dan penilaian kelangsungan usaha tidak secara signifikan berimplikasi pada kualitas audit.Kualitas audit masih bisa diterima dalam kondisi pandemi Covid-19 sepanjang auditor BPR ABC telah mengungkapkan situasi dan kondisinya pada opini audit. Keterbatasan penelitian terkait pada analisis yang dilakukan dalam masa pandemi Covid-19 yang mempengaruhi hasil dan bisa berubah jika dianalisis pada situasi yang berbeda. Penelitian ini berkontribusi pada upaya mempertahankan kualitas audit pada BPR dalam kondisi ekonomi yang tidak menentu.

Policy review of government regulation no. 55 of 2022 regarding regulations adjustment of income tax in the micro small medium enterprises (MSMEs)

“…In-depth interviews are a type of interview that allows the interviewer to explore in depth the respondents' views and perspectives on the subject, in-depth interviews are considered more effective for revealing more detail and depth from small respondents (Showkat & Parveen, 2017). Qualitative data in the form of interview scripts are then compiled in the same theme and then complemented by contemplation of the researcher's subjectivity, as a form of the researcher as the main research instrument (Darmayasa et al, 2022).…”