Analisis Dampak Pandemi Covid-19 Terhadap Proses Audit Di KAP Hadiono & Rekan

AFRIANI, LUTFIAH DWI (2022) Analisis Dampak Pandemi Covid-19 Terhadap Proses Audit Di KAP Hadiono & Rekan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Menurut (IAPI, 2020), pandemi Covid-19 yang menyebabkan gangguan pada perekonomian global dapat meningkatkan risiko kesalahan penyajian pada laporan keuangan yang bersifat material. Sementara itu, di kondisi pandemi Covid-19 auditor tetap dituntut untuk mendapatkan bukti audit secara cukup dan tepat untuk memberikan opini yang andal. Respons auditor untuk menghadapi situasi pandemi dengan membuat prosedur alternatif yaitu proses audit yang dilakukan secara hybrid atau mencampurkan proses audit tatap muka dengan jarak jauh. Penelitian ini bertujuan untuk mengetahui langkah apa yang dilakukan oleh KAP Hadiono & Rekan dalam merespons pandemi Covid-19. Metode penelitian yang digunakan yaitu metode kualitatif. Metode pengumpulan data yang digunakan oleh penulis yaitu studi kepustakaan dan kuesioner yang diberikan oleh auditor untuk mendapatkan data secara tepat. Hasil penelitian menunjukkan bahwa KAP Hadiono & Rekan telah menjalankan berbagai proses alternatif dalam menghadapi pandemi Covid-19 seperti pada proses perencanaan audit dan pengumpulan bukti audit yang dilakukan dengan mencampurkan metode jarak jauh dan tatap muka. Metode jarak jauh yang dilakukan dengan menerapkan berbagai aplikasi seperti Zoom Meeting, Google Meet, Email, dan Whatsapp, sedangkan metode tatap muka dilakukan dengan mengunjungi klien secara langsung. Pengunjungan secara langsung atau tatap muka dilakukan oleh KAP Hadiono & Rekan dengan tetap menerapkan protokol kesehatan seperti melakukan tes antigen, penggunaan masker, hand sanitizer, dan sebagainya. Kesimpulannya, KAP Hadiono & Rekan telah memberikan kebijakan dan langkah yang tepat dalam situasi pandemi Covid-19. / According to (IAPI, 2020), Covid-19 pandemi caused disturbance in the global economy and created higher risk of miscalculation in financial statements. Furthermore, auditors are expected to perform and give the best result even in pandemi situations. This calls to always perform the best encouraged auditor to make some adjustments, auditors created some alternative procedures that audit processes can be done in hybrid processes. This hybrid approach means the audit processes can be done either in offline or online sessions. This study is aimed to figure and determine what step should KAP Hadiono et all take to cope with Covid-19 pandemi. The research method and data collection method that we used in this study is a qualitative and literature/questionnaire method. The results show that KAP Hadiono et all have done all the alternative processes to cope with Covid-19 pandemi such as audit planning and audit evidence collection by offline and online methods. Online methods that KAP Hadiono et all used are with the help of several applications such as Zoom meeting, google meets, email, and whatsapp. The offline methods on the other hand, KAP Hadiono et all visited clients directly. The conclusion is that KAP Hadiono et all have given several policies and steps that can be measured as proper and appropriate in the Covid-19 pandemi era.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: pandemi, bukti audit, proses audit, Covid-19, prosedur alternatif, pandemics, audit evidence, audit process,covid-19, alternative procedures
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing
PKN STAN Subject Area > Audit
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 11 Sep 2023 09:05
Last Modified: 11 Sep 2023 09:05
URI: http://eprints.pknstan.ac.id/id/eprint/1978

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