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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Kumaratih Sandradewi
Universitas Teknologi Yogyakarta STMIK Sinar Nusantara Surakarta
Economics, Econometrics & Finance

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THE ROLE OF HUMAN CAPITAL ON REMOTE AUDIT THROUGH A QUALITY AUDIT APPROACH Andriani Kusumaningrum; Kumaratih Sandradewi; Harsanto Harsanto; Afu Ichsan Pradana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4832

Abstract

The condition of the prolonged Covid-19 pandemic entering its third year, requiring the fulfillment of health protocols and social distancing policies, including the work from home policy, is very influential in the implementation of audits, which should be the largest portion in field activities. Management and supervision as a function of controlling the rotation of the business wheel, is a link in terms of the responsibility for governance of business management to prepare and present financial statements and other relevant disclosures based on the best judgment and analysis of the latest facts and events after the reporting date that can predictable. Reliable human resources in driving the pace of change and change from various sides as part of the company's adaptive response to the prolonged Covid-19 pandemic conditions in the supervision department and audit system in business organizations are very key in maintaining audit quality and obtaining audit evidence. sufficient and appropriate to support the audit opinion through procedures for gathering audit evidence, revising the process for identifying and assessing the risks of material misstatement, and changing planned audit procedures or performing alternative or follow-up audit procedures as appropriate. The role of reliable human resources is part of the company's wealth ( human capital ) in collaborating with information technology and investing in technology as a solution to facilitate communication between the auditor department and business management using remote audit potential or known as remote audit while maintaining audit quality and optimizing the supervision and control of the business wheel. The implementation of remote auditing requires auditors to improve the ability to use technology, it is necessary to have human resource competencies that can always be improved through adequate training and education, so that increasing competencies will improve audit quality, in line with increasingly qualified human capital will affect the process. audit and is directly proportional to improving audit quality. Keywords: Covid-19 pandemic, remote audit , human capital , information technology
RESEARCH AND DEVELOPMENT BARRIERS IN MANAGEMENT AND BUSINESS AREA: STRATEGIC MANAGEMENT OVERVIEW Kumaratih Sandradewi; harsanto harsanto; Andriani Kusumaningrum; Afu Ichsan Pradana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4830

Abstract

Research and Development has become a reality of needs that must be met by business organizations and non-profit organizations. Business actors as organizations and as part of the industrial community in achieving sustainability are faced with how to transform in the digital transformation era and the era of the covid-19 pandemic in the form of real efforts through holistic strategic changes and new and contemporary ways of thinking. With the shift in business assumptions from conventional business to digital business so that the innovation paradigm is open, with the support of Research and Development assuming that knowledge that is efficient, high quality and widely distributed to form a digital ecosystem to become a " digital highway " with a collaborative spirit to build is strategic management quick reaction to answer the company's organizational problems. Keywords: Research, development, strategic management, information technology
IMPLICATIONS OF INFORMATION TECHNOLOGY ON PERFORMANCE OF BUSINESS MANAGEMENT THROUGH A REMOTE AUDIT APPROACH TO AUDIT QUALITY Harsanto Harsanto; Kumaratih Sandradewi; Andriani Kusumaningrum; Afu Ichsan Pradana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4831

Abstract

The company, in the face of the prolonged Covid-19 pandemic, which has entered its third year, has made many changes and changes from various sides. These changes and changes have brought a lot of acceleration in technological progress and exploration, this is part of the company's adaptive response. In response to the prolonged Covid-19 pandemic , business management and performance quality monitoring have become a means of strengthening the business wheel, so that it becomes a relevant link, those responsible for business management governance are required to compile and present financial reports along with other relevant disclosures based on the best judgment and analysis of current facts and predictable events after the reporting date. Starting from efforts to strengthen business management performance while the Covid-19 pandemic situation requires the fulfillment of health protocols and social distancing policies , the supervisory department and audit system in business organizations are faced with a dilemma of interest, namely between maintaining audit quality and being able to obtain sufficient and appropriate audit evidence. to support the audit opinion through modifying audit evidence collection procedures, revising the process for identifying and assessing risks of material misstatement, and changing planned audit procedures or performing alternative or follow-up audit procedures as appropriate. Exploration of information technology and investment in technology that will provide a solution to facilitate communication between the auditor department and business management using remote audit potential or known as remote audit , so that with this alternative solution the performance of business management can be optimized for monitoring and escorting the wheels of business by exploring deeper into the use of remote audit in influencing audit quality. Keywords: Covid-19 pandemic, remote audit , audit software , information technology, management performance
Co-Authors Afu Ichsan Pradana Andriani Kusumaningrum harsanto harsanto