DAMPAK COVID-19 TERHADAP KUALITAS AUDIT PERUSAHAAN (STUDI LITERATUR)

Authors

  • Apriliyanti Khasanah Universitas Tidar
  • Kartika Pradana Suryatimur Universitas Tidar Magelang

DOI:

https://doi.org/10.38043/jiab.v6i2.3186

Keywords:

Covid-19, Kualitas Audit, Opini audit

Abstract

Dampak covid-19 terhadap kualitas audit perusahaan. Penelitian ini dilakukan dengan tujuan untuk menganalisis dampak dari adanya pandemi Covid-19 terhadap kualitas audit suatu perusahaan. Peneliti menggunakan metode kualitatif dengan kajian literature untuk menganalisis kemungkinan dampak Covid-19 pada kualitas audit termasuk biaya audit, penilaian going concern, prosedur audit, dan sumber daya auditor. Berdasarkan hasil analisis yang dilakukan, adanya penurunan biaya audit, tantangan terhadap penilaian going concern, dan kemungkinan kehilangan staf auditor yang terserang corona berpengaruh terhadap kualitas audit suatu perusahaan. Oleh sebab itu, auditor harus berinvestasi lebih pada bidang teknologi seperti blockchain, kecerdasan buatan dan juga keamanan jaringan, serta perlunya untuk mencermati standar audit yang relevan digunakan pada kondisi saat ini.

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Published

2022-02-23

How to Cite

1.
Khasanah A, Suryatimur KP. DAMPAK COVID-19 TERHADAP KUALITAS AUDIT PERUSAHAAN (STUDI LITERATUR). j.ab [Internet]. 2022Feb.23 [cited 2022Jul.3];6(2):30-8. Available from: https://journal.undiknas.ac.id/index.php/akuntansi/article/view/3186

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