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All Journal Jurnal Akuntansi Multiparadigma Jurnal Manajemen AKRUAL: Jurnal Akuntansi Abimanyu: Journal of Community Engagement Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)
Ambar Kusumaningsih
Universitas Negeri Surabaya
Arts Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : Jurnal Akuntansi Multiparadigma

 1 
AKSELERASI PERAN TEKNOLOGI DALAM AUDIT SAAT COVID-19 Made Dudy Satyawan; Ni Nyoman Alit Triani; Merlyana Dwinda Yanthi; Cantika Sari Siregar; Ambar Kusumaningsih; Halil Paino
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.11

Abstract

Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19Tujuan Utama - Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja.Metode - Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini.Temuan Utama – Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif.Implikasi Teori dan Kebijakan - Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja auditor akan tergantikan oleh metode dan teknik audit yang serba digital berteknologi tinggi.Kebaruan Penelitian - Fenomena pandemi covid-19 mengakselerasi adaptasi teknologi pada lingkungan kerja audit eksternal. Abstract - Accelerating the Role of Technology in Audit During Covid-19 PandemicMain Purpose - This study aims to examine the adaptive response of auditors during the Covid-19 pandemic.Method - This study uses a qualitative case study approach. Several partners of public accounting firms and senior auditors became the informants.Main Findings - This study shows that auditors respond to the Covid-19 pandemic as an event that requires adaptation. During the Covid-19 pandemic, auditors should include the use of a touch of technology in conducting testing. In addition, auditors also use technology resources at the planning and implementation stages of audits with alternative procedures.Theory and Practical Implications - The use of technology minimizes the limitations of auditing during a pandemic. In addition, the implementation of auditors' work will be replaced by high-tech digital audit methods and techniques.Novelty - The phenomenon of the covid-19 pandemic has accelerated the adaptation of technology to the external audit work environment.
Co-Authors Cantika Sari Siregar Eni Wuryani Halil Paino Hariyati Insyirah Putikadea Made Dudy Satyawan Mariana Merlyana Dwinda Yanthi Moh. Danang Bahtiar Neilly Alfiatur Rohmah Ni Nyoman Alit Triani Ni Nyoman Alit Triani Paramitha Nerisafitra Rediyanto Putra ROHMAWATI KUSUMANINGTIAS Salvany Maulida Rahma Hafsah Susi Handayani