Made Dudy Satyawan, Ni Nyoman Alit Triani, Merlyana Dwinda Yanthi, Cantika Sari Siregar, Ambar Kusumaningsih, Halil Paino


Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19

Tujuan 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 Pandemic

Main 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.


auditor; covid-19; new normal; pengujian; teknologi

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.1.11


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