.png)
THE EFFECT OF COVID-19, WORKING FROM HOME, AND TIME BUDGET PRESSURE ON THE QUALITY OF AUDITOR PERFORMANCE
Abstract
The purpose of this study is to determine the extent of the impact of Covid-19 conditions, work-from-home practices, and time-budget pressure on quality of audit performance in 10 audit firms in Bandung City area. Covid-19 situation, home office implementation and time budget pressure situation as independent variables, and auditor performance as dependent variables. The research approach used in this study is descriptive analysis and validation based on primary data. The population of this study was all accountants from 10 accounting firms in Bandung. The number of samples collected was 67 judges. Based on the results of the research conducted, we find that the Covid-19 condition has a significant impact on the quality of auditor performance, with a contribution of 22%. For 21%, working from home has a significant impact on the quality of an auditor's performance. Time pressure has a significant negative impact on the examiner's performance with her 15.9%. This means that the higher the time pressure, the lower the quality of the exam.
Keywords: Covid-19, Work From Home, Time Budget Pressure and Quality of Audit Performance
Full Text:
PDFReferences
Alam, Syamsu, sitti hartati Haeruddin, and eka ariaty Arfah. 2021. “Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas Dan Tekanan Ketaatan Terhadap Audit Judgment Pada Kantor Perwakilan BPKP Mamuju Sulawesi Barat.†Jurnal Ekonomi, Manajemen Dan Akuntansi 16(1):55–70.
Albitar, Khaldoon, Ali Meftah Gerged, Hassan Kikhia, and Khaled Hussainey. 2021. “Auditing in Times of Social Distancing: The Effect of COVID-19 on Auditing Quality.†International Journal of Accounting and Information Management 29(1):169–78. doi: 10.1108/IJAIM-08-2020-0128.
Butar butar, Tarida Elisa, and Pricilia Joice Pesak. 2021. “Pengaruh Work From Home Dan Independensi Terhadap Kualitas Audit Internal Aparat Inspektorat Dalam Pengawasan Keuangan Daerah Kota Manado Selama Masa Pandemi (Studi Empiris Pada Inspektorat Kota Manado).†Jurnal Riset Akuntansi Dan Auditing "GOODWILL 12(2):2021.
Castka, Pavel, Cory Searcy, and Sönke Fischer. 2020. “Technology-Enhanced Auditing in Voluntary Sustainability Standards: The Impact of COVID-19.†Sustainability (Switzerland) 12(11):1–24. doi: 10.3390/su12114740.
Diatmika, Nyoman Gede Arya, and Putu Ayu Pande Riani Savitri. 2020. “Pengaruh Time Budget Pressure, Locus of Control Dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor (Studi Pada Kantor Akuntan Publik Indonesia).†Jurnal Ilmiah Akuntansi & Bisnis Akuntansi 5 (2): 70–79.
Elizabeth, Valentina, and Herry Laksito. 2017. “Pengaruh Time Budget Pressure Terhadap Kualitas Audit Dan Budaya Etis Sebagai Variabel Mediator.†Diponegoro Journal of Accounting 6(3):1–10.
Ersyafdi, Ilham Ramadhan, and Nurul Fauziyyah. 2022. “Dampak Covid-19 Terhadap Kualitas Audit.†Jurnal Akuntansi Bisnis 15(2):74–88. doi: 10.30813/jab.v15i2.2914.
Farras, Hamidah Sammah:, and Fatma Laela Sugiyarti. 2022. “KESULITAN KEUANGAN DAN OPINI AUDIT GOING CONCERN : JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ).†Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) 6(3):804–28.
Khasanah, Apriliyanti dan Kartika Pradana Suryatimur., 2021., " Dampak Covid-19 Terhadap Kualitas Audit Perusahaan (Studi Literatur)"., Jurnal Ilmiah Akuntansi dan Bisnis ISSN: 2528-2093 (print), ISSN: 2528-1216(online) Vol 6, No 2, Desember 2021 http://journal.undiknas.ac.id/index.php/akuntansi
Kurnia, Winda, Khomsiyah Khomsiyah, and Sofie Sofie. 2014. “Pengaruh Kompetensi, Independensi, Tekanan Waktu, Dan Etika Auditor Terhadap Kualitas Audit.†Jurnal Akuntansi Trisakti 1(2):49–67. doi: 10.25105/jat.v1i2.4826.
Nurhayati, Enung. 2017. “PENGARUH PENGALAMAN, INDEPENDENSI , DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Auditor Di KAP Bandung).†Jurnal Riset Keuangan Dan Akuntansi 1(02):16–27. doi: 10.25134/jrka.v1i02.438.
Putri, Wulandari Cahyani, Lindawati Lindawati, Anggun Anggraini, Siti Hanah, and Indawati Indawati. 2021. “Menciptakan Umkm Handal Melalui Tertib Laporan Keuangan.†Jurnal Abdimas Tri Dharma Manajemen 2(3):108. doi: 10.32493/abmas.v2i3.p108-115.y2021.
Rizal N, and Liyundira F S. 2016. “Pengaruh Tekanan Waktu Dan Independensi Terhadap Kualitas Audit.†Jurnal Penelitian Ilmu Ekonomi Wiga 6(1):45–52.
Suresh Kumar, P. M., and P. S. Aithal. 2016. “Working From Home-a Transition in the Concept of Workplace.†International Journal of Current Research and Modern Education (IJCRME) ISSN I(I):2455–5428.
Suryo, Medianto. 2017. “Pengaruh Time Budget Pressure Dan Risiko Audit Terhadap Kualitas Audit (Survey Pada Auditor Di Kantor Akuntan Publik Di Bandung).†Jurnal Riset Akuntansi Dan Keuangan 5 (1): 1325–36. https://doi.org/10.17509/jrak.v5i1.6757.
Wulandari, Rindy, and Eka Rima Prasetya. 2020. “Pengaruh Penerapan Teknologi Informasi Dan Profesionalisme Terhadap Kinerja Auditor.†EkoPreneur 1(2):202. doi: 10.32493/ekop.v1i2.5264.
DOI: https://doi.org/10.37403/financial.v9i1.494
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 FINANCIAL: JURNAL AKUNTANSI
Financial: Jurnal Akuntansi is indexed by:
 
 
PUBLISHER:
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Jalan Surabaya No 19, Telp (0622) 25626, Fax (0622) 21432
Pematangsiantar 21118 – Sumatera Utara, Indonesia
email: financial@stiesultanagung.ac.id
 