PERTIMBANGAN PENERIMAAN ATAU KEBERLANJUTAN KLIEN PADA KAP AR UTOMO: STUDI KOMPARATIF ANTARA MASA SEBELUM DAN SAAT TERJADI PANDEMI DAMPAK COVID-19

MUNIIF, MUHAMMAD NABIL (2022) PERTIMBANGAN PENERIMAAN ATAU KEBERLANJUTAN KLIEN PADA KAP AR UTOMO: STUDI KOMPARATIF ANTARA MASA SEBELUM DAN SAAT TERJADI PANDEMI DAMPAK COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"Abstrak Pandemi dampak Covid-19 yang berlangsung sejak awal tahun 2020 membuat segala perubahan dalam kehidupan kita. Berbagai kebijakan dari PSBB dan PPKM yang diterapkan pemerintah untuk membantu pencegahan penularan virus Covid- 19 juga mempengaruhi auditor dalam melaksanakan rangkaian aktivitas audit terutama dalam perikatan audit. Dalam melaksanakan perikatan audit, akan muncul perbedaan pertimbangan klien audit untuk diterima atau ditolak pada masa sebelum dan saat terjadinya pandemi Covid-19. Objek penelitian dalam karya tulis ini adalah Kantor Akuntan Publik AR Utomo. Penelitian ini bertujuan untuk mengetahui pertimbangan KAP AR Utomo dalam menerima atau menolak calon klien sebelum dan saat terjadi pandemi Covid-19. Metode penulisan yang digunakan adalah dengan melakukan perbandingan untuk menemukan perbedaan yang timbul menggunakan data berupa studi kepustakaan dan studi lapangan dengan melakukan wawancara dan kuesioner. Hasil penelitian menunjukkan pertimbangan KAP AR Utomo dalam menerima atau menolak calon klien di masa pandemi Covid-19 lebih banyak daripada pertimbangan yang dilakukan di masa sebelum pandemi, seperti isu going concern klien, isu pelaksanaan audit saat terjadinya pandemi serta isu perihal waktu. / The COVID-19 pandemic that has been going on since the beginning of 2020 has made various changes in our lives. Various policies from PSBB and PPKM implemented by the government to help prevent the transmission of the Covid-19 virus also influenced auditors in carrying out a series of audit activities, especially in audit engagements. In carrying out audit engagements, there will be differences in the audit client's consideration to be accepted or rejected in the period before and during the Covid-19 pandemic. The object of research in this paper is the Public Accounting Firm AR Utomo. This study aims to determine the considerations of KAP AR Utomo in accepting or rejecting prospective customers before and during the Covid-19 pandemic. The writing method used is to make comparisons to find differences that arise using data from literature studies and field studies by conducting interviews and questionnaires. The results showed that KAP AR Utomo's considerations in accepting or rejecting prospective clients during the Covid-19 pandemic were more than considerations made in the pre-pandemic period, such as client going concern issues, and audit implementation problems during the pandemic and time issues.

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