AKSELERASI PERAN TEKNOLOGI DALAM AUDIT SAAT COVID-19

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

Abstract


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.


Keywords


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

Full Text:

PDF

References


Abou-El-Sood, H., Kotb, A., & Allam, A. (2015). Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology. International Journal of Auditing, 19(3), 252-266. https://doi.org/10.1111/ijau.12039

Alam, M. (2020). Organisational Processes and COVID-19 Pandemic: Implications for Job Design. Journal of Accounting and Organizational Change, 16(4), 599-606. https://doi.org/10.1108/JAOC-08-2020-0121

Axelsen, M., Green, P., & Ridley, G. (2017). Explaining the Information Systems Auditor Role in the Public Sector Financial Audit. International Journal of Accounting Information Systems, 24, 15-31. https://doi.org/10.1016/j.accinf.2016.12.003

Bachlechner, D., Thalmann, S., & Manhart, M. (2014). Auditing Service Providers: Supporting Auditors in Cross-Organizational Settings. Managerial Auditing Journal, 29(4), 286-303. https://doi.org/10.1108/MAJ-05-2013-0861

Badara, S. (2017). The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research. Journal of World Economic Research, 6(2), 17–22. https://doi.org/10.11648/j.jwer.20170602.11

Bauer, T. D., Estep, C., & Malsch, B. (2019). One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process. Contemporary Accounting Research, 36(4), 2142-2177. https://doi.org/10.1111/1911-3846.12490

Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What Factors Influence Auditors' Use of Computer-Assisted Audit Techniques? Advances in Accounting, 30(1), 67-74. https://doi.org/10.1016/j.adiac.2013.12.005

Boritz, J. E., Kochetova, N. V., Robinson, L. A., & Wong, C. (2020). Auditors’ and Specialists’ Views about the Use of Specialists during an Audit. Behavioral Research in Accounting, 32(2), 15-40. https://doi.org/10.2308/BRIA-19-064

Bradbury, M., & Howieson, B. (2020). Editorial: Evidence on APRA Proposals and Impact of COVID-19 on Expected Credit Loss Accounting. Australian Accounting Review, 30(3), 157-158. https://doi.org/10.1111/auar.12323

Carson, E., Fargher, N., & Zhang, Y. (2019). Explaining Auditors’ Propensity to Issue Going-Concern Opinions in Australia After the Global Financial Crisis. Accounting and Finance, 59(4), 2415-2453. https://doi.org/10.1111/acfi.12313

Coffee, J. C. (2019). Why Do Auditors Fail? What Might Work? What Won’t? Accounting and Business Research, 49(5), 540-561. https://doi.org/10.1080/00014788.2019.1611715

Dasgupta, M. (2015). Exploring the Relevance of Case Study Research. Vision, 19(2), 147–160. https://doi.org/10.1177/0972262915575661

Dowling, C., & Leech, S. A. (2014). A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior. Contemporary Accounting Research, 31(1), 230-252. https://doi.org/10.1111/1911-3846.12010

Dumez, H. (2015). What Is a Case, and What Is a Case Study? Bulletin of Sociological Methodology, 127(1), 43–57. https://doi.org/10.1177/0759106315582200

Elman, C., Gerring, J., & Mahoney, J. (2016). Case Study Research: Putting the Quant Into the Qual. Sociological Methods & Research, 45(3), 375–391. https://doi.org/10.1177/0049124116644273

Eriksson, P., Vilhunen, J., & Voutilainen, K. (2015). Exploring Business Models: A Case Study of the Commercialization of a Mobile Health Unit. South Asian Journal of Business and Management Cases, 4(2), 159–168. https://doi.org/10.1177/2277977915596245

Feng, M., & Li, C. (2014). Are Auditors Professionally Skeptical? Evidence from Auditors’ Going-Concern Opinions and Management Earnings Forecasts. Journal of Accounting Research 52(5), 1061-1085. https://doi.org/10.1111/1475-679X.12064

Gray, G. L., No, W. G., & Miller, D. W. (2014). Internal Auditors' Experiences and Opinions Regarding Green IT: Assessing the Gap in Normative and Positive Perspectives. Journal of Information Systems, 28(1), 75-109. https://doi.org/10.2308/isys-50694

Han, S., Rezaee, Z., Xue, L., & Zhang, J. H. (2016). The Association between Information Technology Investments and Audit Risk. Journal of Information Systems, 30(1), 93-116. https://doi.org/10.2308/isys-51317

Hardies, K., Vandenhaute, M., & Breesch, D. (2018). An Analysis of Auditors’ Going-Concern Reporting Accuracy in Private Firms. Accounting Horizons, 32(4), 117-132. https://doi.org/10.2308/acch-52297

Haynes, K. (2020). Structural Inequalities Exposed by COVID-19 in the UK: The Need for an Accounting for Care. Journal of Accounting and Organizational Change, 16(4), 637-642. https://doi.org/10.1108/JAOC-08-2020-0099

Heald, D., & Hodges, R. (2020). The Accounting, Budgeting and Fiscal Impact of COVID-19 on the United Kingdom. Journal of Public Budgeting, Accounting and Financial Management, 32(5), 785-795. https://doi.org/10.1108/JPBAFM-07-2020-0121

Holm, C., & Thinggaard, F. (2016). Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency. International Journal of Auditing, 20(1), 1-16. https://doi.org/10.1111/ijau.12050

Kim, H., Kotb, A., & Eldaly, M. K. (2016). The Use of Generalized Audit Software by Egyptian External Auditors: The Effect of Audit Software Features. Journal of Applied Accounting Research, 17(4), 456-478. https://doi.org/10.1108/JAAR-10-2015-0079

Leppäaho, T., Plakoyiannaki, E., & Dimitratos, P. (2016). The Case Study in Family Business: An Analysis of Current Research Practices and Recommendations. Family Business Review, 29(2), 159–173. https://doi.org/10.1177/0894486515614157

Mahzan, N., & Lymer, A. (2014). Examining the Adoption of Computer Assisted Audit Tools and Techniques. Managerial Auditing Journal 29(4), 327–349. https://doi.org/10.1108/MAJ-05-2013-0877

Mai, K. T. (2020). COVID-19 and Performance: Beyond a Social Construction. Journal of Accounting and Organizational Change, 16(4), 663-668. https://doi.org/10.1108/JAOC-08-2020-0118

Mareque,M., López-Corrales,F., & Pedrosa,A. (2017). Audit Reporting for Going Concern in Spain during the Global Financial Crisis. Economic Research, 30(1), 154-183. https://doi.org/10.1080/1331677X.2017.1305787

Mo, P. L. L., Rui, O. M., & Wu, X. (2015). Auditors' Going Concern Reporting in the Pre- and Post-Bankruptcy Law Eras: Chinese Affiliates of Big 4 versus Local Auditors. International Journal of Accounting, 50(1), 1-30. https://doi.org/10.1016/j.intacc.2014.12.005

Myers, L. A., Schmidt, J., & Wilkins, M. (2014). An Investigation of Recent Changes in Going Concern Reporting Decisions among Big N and Non-Big N Auditors. Review of Quantitative Finance and Accounting, 43(1), 155-172. https://doi.org/10.1007/s11156-013-0368-6

Nuijten, A., Keil, M., Pijl, G. V. D., & Commandeur, H. (2018). IT Managers’ vs. IT Auditors’ Perceptions of Risks: An Actor–Observer Asymmetry Perspective. Information and Management, 55(1), 80-93. https://doi.org/10.1016/j.im.2017.04.002

Parker, L. D. (2020). The COVID-19 Office in Transition: Cost, Efficiency and the Social Responsibility Business Case. Accounting, Auditing and Accountability Journal, 33(8), 1943-1967. https://doi.org/10.1108/AAAJ-06-2020-4609

Ramadhan, M., & Arifin, J. (2019). Efektivitas Probity Audit dalam Mencegah Kecurangan Pengadaan Barang dan Jasa. Jurnal Akuntansi Multiparadigma, 10(3), 550-568. https://doi.org/10.21776/ub.jamal.2019.10.3.32

Salterio, S. E. (2020). Accounting for the Unaccountable – Coping with COVID. Journal of Accounting and Organizational Change, 16(4), 557-578. https://doi.org/10.1108/JAOC-08-2020-0104

Satyawan, M. D., & Khusna. (2017). Mengungkap Korupsi melalui Bukti Audit Menjadi Bukti Menurut Hukum. Jurnal Akuntansi Multiparadigma, 8(1), 183-199. https://doi.org/10.18202/jamal.2017.04.7048

Schaltegger, S. (2020). Unsustainability as a Key Source of Epi- and Pandemics: Conclusions for Sustainability and Ecosystems Accounting. Journal of Accounting and Organizational Change, 16(4), 613-619. https://doi.org/10.1108/JAOC-08-2020-0117

Setyawati, D., & Bernawati, Y. (2020). Internal Audit Function sebagai Penyedia “Kenyamanan” Komite Audit. Jurnal Akuntansi Multiparadigma, 11(3), 665-682. https://doi.org/10.21776/ub.jamal.2020.11.3.38

Tarek, M., Mohamed, E. K. A., Hussain, M. M., & Basuony, M. A. K. (2017). The Implication of Information Technology on the Audit Profession in Developing Country: Extent of Use and Perceived Importance. International Journal of Accounting and Information Management, 25(2), 237-255. https://doi.org/10.1108/IJAIM-03-2016-0022

Thondhlana, J., & Smith, A. F. V. (2013). Cracking the Case: A Task-Based Investigation of a Group Case-Study Project at a Business School. Journal of Business and Technical Communication, 27(1), 32–61. https://doi.org/10.1177/1050651912458922

Triani, N. N. A., Hidayat, W., & Ardianto. (2020). Akuntabilitas Akuntan Publik dalam Memenuhi Kualitas Audit. Jurnal Akuntansi Multiparadigma, 11(1), 208-226. https://doi.org/10.21776/ub.jamal.2020.11.1.13

Widuri, R., O’Connell, B., & Yapa, P. W. S. (2016). Adopting Generalized Audit Software: An Indonesian Perspective. Managerial Auditing Journal, 31(8-9), 821-847. https://doi.org/10.1108/MAJ-10-2015-1247

Wright, A. L., Sonin, K., Driscoll, J., & Wilson, J. (2020). Poverty and Economic Dislocation Reduce Compliance with COVID-19 Shelter-in-Place Protocols. Journal of Economic Behavior and Organization, 180, 544-554. https://doi.org/10.1016/j.jebo.2020.10.008




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

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Made Dudy Satyawan, Ni Nyoman Alit Triani, Merlyana Dwinda Yanthi, Cantika Sari Siregar, Ambar Kusumaningsih, Halil Paino

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.