Pandemic Covid-19 And Audit Quality Of Public Accountant Firm In East Jakarta

Abstract

The public accounting profession is responsible for increasing the reliability of the company's financial statements so that the public can obtain reliable financial information as a basis for decision making. This study analyzes independence and competence in audit quality with audit risk as a moderating variable. Pandemic affects most of the business processes carried out by public accounting firms, be it internal management, to reconsider audit engagements to alternative audit approaches that must be taken in a pandemic. Respondents in this study are auditors who work at the Public Accounting Firm in East Jakarta. The number of auditors who were the sample of this study was 250 respondents consisting of auditors from the public accounting firm. The method used in this research is multiple linear regression analysis. The results showed that competence had a significant effect on audit quality. Auditors need to increase additional knowledge by participating in training and professional courses so that their competencies are increasingly developing.

Pandemi Covid-19, Kualitas Audit, Biaya Audit, dan Pergantian Auditor

“…pandemi Covid-19 memberikan dampak yang negatif bagi kualitas audit atas laporan keuangan karena adanya peraturan mengenai pembatasan sosial berkala. Budiandru (2022) menyatakan bahwa mekanisme pekerjaan auditor berubah saat pandemi Covid-19. Auditor tidak dapat melakukan audit secara langsung di lokasi klien, namun auditor melakukan remote audit atau proses audit jarak jauh dengan bantuan teknologi.…”

The Effect of the Covid-19 Pandemic and Good Corporate Governance on the Timeliness of the Company’s Annual Financial Reports

“…In addition, Covid-19 is used as an independent variable because the financial years 2020 and 2021 are highly highlighted by investors for business decision making, and as evaluation material for stakeholders. This research is also important to enrich the literature study, especially regarding the delay in submitting financial statements [7].…”