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Analisis Penerapan Remote Auditing Pasca Pandemi pada Kantor Akuntan Publik Regional (Studi Kasus KAP XYZ)
https://doi.org/10.22146/abis.v12i4.103097 Rizqie Zakie Pahlevie(1*)
(1) Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Tujuan-
Tujuan penelitian ini adalah untuk mengeksplorasi penerapan remote auditing di Kantor Akuntan Publik (KAP) XYZ Jakarta Selatan setelah pandemi Covid-19, serta memahami manfaat dari penerapan remote auditing.
Metode Penelitian - Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, melibatkan enam informan yang terdiri dari partner, manajer audit, auditor senior, dan auditor junior. Data dikumpulkan melalui wawancara mendalam dan dianalisis menggunakan teknik analisis kualitatif.
Temuan – Temuan penelitian mengungkapkan bahwa KAP XYZ berhasil beradaptasi dengan kondisi pandemi melalui penerapan remote auditing, yang tetap diterapkan pasca pandemi karena efisiensi waktu dan biaya yang dirasakan. Meskipun terdapat tantangan seperti risiko kehilangan data dan perubahan prosedur audit, kemampuan auditor dalam menggunakan teknologi dan adaptabilitas mereka terbukti krusial dalam memastikan kelancaran proses audit.
Batasan/Implikasi – Implikasi dari penelitian ini menunjukkan pentingnya pelatihan auditor dalam teknologi digital untuk memaksimalkan manfaat remote auditing. Batasan penelitian ini terletak pada fokusnya pada satu KAP regional, sehingga generalisasi hasil mungkin terbatas.
Originalitas/Nilai – Penelitian ini memberikan kontribusi orisinal dengan mengkaji penerapan remote auditing di KAP kecil dan menengah, yang belum banyak dibahas dalam literatur.
Keywords
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DOI: https://doi.org/10.22146/abis.v12i4.103097
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