The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception

Abstract

This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit quality. The study was conducted through a questionnaire survey to The Audit Board of The Republic of Indonesia (BPK RI) auditors and analyzed using Smart PLS quantitative analysis methods. The results showed that professional skepticism, audit time pressure, and remote audit affected audit quality. Meanwhile, the remote audit does not moderate the relationship between professional skepticism and audit quality, classified as predictor moderation.

The Role of Information Technology as Mediating Variable of Professionalism and Competence in Auditor Performance

“…The use of google meet, zoom to conduct interviews with top management and the use of drones and CCTV to assess the client's internal control system are some examples of the use of information technology during a pandemic (Satyawan et al, 2021). Research result Saputro & Mappanyukki, (2022); Satyawan et al, (2021); Wulandari & Prasetya, (2020) shows that information technology improves auditor performance.…”

“…Auditors tend to rely on explanations from clients rather than finding their own regarding audit findings. Professionalism and competence are two critical factors for auditors in maintaining audit quality (Saputro & Mappanyukki, 2022;Indra et al, 2021;Simanjuntak et al, 2015) Arens & Loebbecke (2011) stated that professional auditors carry out audits carefully and thoroughly. Professionalism is a description of the performance of an auditor.…”

Investment motivation, investment knowledge, investment risk perception on investment decisions mediated by investment interest

“…This theory is also strengthened by the opinion of Soekidjo Notoatmodjo ( 2003) who states that knowledge or cognition is a very important domain for the formation of a person's actions (overt behavior). Knowledge leads more to understanding, with good understanding you will be able to measure the magnitude of the benefits obtained so that it will be easier to choose and consider decisions (Saputro & Mappanyukki, 2022).…”

Pengaruh Audit Jarak Jauh, Teknik Audit Berbantuan Komputer, Kinerja Auditor, dan Locus of Control Terhadap Kualitas Audit

“…Kualitas audit sangat penting dalam seluruh proses audit untuk meningkatkan reabilitas dan kualitas informasi. Dengan demikian, informasi yang dihasilkan dari audit dapat bermanfaat bagi pemangku kepentingan (Saputro & Mappanyukki, 2022). Salah satu kasus yang belakangan dapat kita temukan adalah kasus PT Garuda Indonesia (Persero) Tbk (GIAA) yang diaudit oleh KAP Tanubrata, Susanto, Fahmi, Bambang & Rekan dan Akuntan Publik Kasner Sirumapea.…”