Kredibilitas Dan Akurasi Virtualisasi Auditing Terhadap Kualitas Assesment Dan Opini Auditor
Keywords:
Virtual Auditing, Credibility and Accuracy, Assessment Quality and Auditor Opinion
Abstract
This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation.
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https://doi.org/10.2308/tar-2020-0565
Eulerich, M., Wagener, M., & Wood, D. A. (2021). Evidence on Internal Audit Effectiveness from Transitioning to Remote Audits Because of COVID-19. SSRN Electronic Journal,
https://doi.org/10.2139/ssrn.3774050
Ersyafdi, I. R., & Ginting, R. (2023). COVID-19 dan Dampaknya terhadap Audit: Perspektif Auditor di Indonesia. Jurnal Akuntansi Keuangan Dan Bisnis, 16(1), 130–139.
https://doi.org/10.35143/jakb.v16i1.5848
Farcane, N., Bunget, O. C., Blidisel, R., Dumitrescu, A. C., Deliu, D., Bogdan, O., & Burca, V. (2023). Auditors’ perceptions on work adaptability in remote audit: a COVID-19 perspective. Economic Research-Ekonomska Istrazivanja , 36(1), 422–459.
https://doi.org/10.1080/1331677X.2022.2077789
Heryati, A., Susilo, D., & Zaliman, I. (2022). Sistem Informasi Problem Report Technical Support Pada PT . Bank Pembangunan Daerah Sumatera Selatan Dan Bangka Belitung Berbasis Website. 13, 194–199.
Ismanidar, N., Salman, M., & Ahmad Ridha. (2023). Pengaruh Dukungan Remote Audit terhadap Kualitas Audit melalui Teknologi Informasi di Era Teknologi 4.0 dan Masyarakat 5.0. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 7(2), 316–332.
https://doi.org/10.33059/jensi.v7i2.8856
Kadek Nandayani Putri, N., Komang Merawati, L., & Ayu Nyoman Yuliastuti, I. (2023). Pengaruh Kualitas Audit, Audit Tenure, Kompleksitas Operasi, Likuiditas dan Disclosure terhadap Opini Audit Going Concern. Kumpulan Hasil Riset Mahasiswa Akuntansi , 5(Juni), 300–310.
Kazantsev, P., Wesolowska, P., Bokulic, T., Falowska-Pietrzak, O., Repnin, K., Dimitriadis, A., … Izewska, J. (2024). The IAEA remote audit of small field dosimetry for testing the implementation of the TRS-483 code of practice. Medical Physics, (October 2023), 1–13. https://doi.org/10.1002/mp.17109
Koerniawati, D. (2021). the Remote and Agile Auditing: a Fraud Prevention Effort To Navigate the Audit Process in the Covid-19 Pandemic. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 6(2), 1131–1149.
https://doi.org/10.20473/jraba.v6i2.208
Marliana, N. M., Nurcahya, Y. A., Akuntansi, P. S., Ekonomi, F., & Tidar, U. (2023). Strategi Baru Auditor Sebagai Cara Mempertahankan Kualitas Audit di Masa Pandemi The New Strategy of Auditor As Way Defend Audit Quality in Pandemic Covid-19. AKUNESA: Jurnal Akuntansi Unesa, 11(2), 171–178.
Muravskyi, V., Denchuk, P., & Reveha, O. (2022). Accounting And Audit Of Electronic. 4537, 128–141.
Nugrahanti, T. (2024). The Remote Auditing and Information Technology, (January). https://doi.org/10.26675/jabe.v8i1.37369
Nurwulan, L. L., & Maulida, H. (2023). How Do Remote Audit and Client Company Size Affect Audit Fees? Jurnal Riset Akuntansi Kontemporer, 15(1), 108–113.
https://doi.org/10.23969/jrak.v15i1.6596
Nabila, K., Sasmita, M. E., Adawiyah, R., Maha, D., Malang, U. N., & Malang, J. S. (2022). Information And Communication Technology : Mendorong Efisiensi Kinerja Auditor Selama Pandemi Covid -19 Pendahuluan Perkembangan teknologi informasi semakin berkembang pesat dan berpengaruh besar pada saat pandemi Covid-19 . Agar bisa bertahan , berbagai . 13(1), 1–16.
Napitupulu, B. E., Dewi, S., & Wijaya, A. (2022). The Effect Of Work Experience, Profesionalism And Remote Audit On Audit Quality. Economics, Management and Science (IJIEMS, 2(1), 15–30.
https://doi.org/10.52362/ijiems.v2i1.999
Pertiwi, D., Sonjaya, Y., & Sutisman, E. (2022). Analisis dampak pandemi Covid-19 terhadap pelaksanaan prosedur audit di Indonesia. 4, 201–210.
https://doi.org/10.20885/ncaf.vol4.art26
Puspanugroho, E. N., Fitri, G., Susilo, A., History, A., Kinerja, A., & Audit, K. (2022). Mekanisme Audit Kinerja Berbasis Teknologi Informasi Terhadap Kualitas Audit Pada Masa Pandemi Covid-19. 1.
Rachmad, Y. E., Rusman, H., PD Anantadjaya, S., Hernawan, M. A., & Metris, D. (2023). The Role Of Computer Assisted Audit Techniques, Professional Skeptism And Remote Auditing On Quality Of Audit In Public Accountant Office. Journal of Economic, Bussines and Accounting (COSTING), 6(2), 2180–2192.
https://doi.org/10.31539/costing.v6i2.6108
Ria, R. (2023). Remote Audit Compared to Onsite Audit and the Capabilities Required in the View of Internal Auditor Practices. Al Qalam: Jurnal Ilmiah Keagamaan Dan Kemasyarakatan, 17(2), 255.
https://doi.org/10.35931/aq.v17i2.1980
Rumetna, M. S., Lina, T. N., Santoso, A. B., Karay, J., Komansilan, R., & Kaitelapatay, B. G. (2022). Pengetahuan Serta Peran Auditor Secara Komprehensif dalam Menghadapi Dampak Perkembangan Teknologi Informasi. 1(1), 26–38.
Setyarini, S. M. (2022). Pendekatan Digital Dalam Sistem Manajemen Kualitas Di Industri Manufaktur. 386–393.
Tabiban, A., Zhao, H., Jarraya, Y., Pourzandi, M., Zhang, M., & Wang, L. (2022). ProvTalk : Towards Interpretable Multi-level Provenance Analysis in Networking Functions Virtualization ( NFV ). January.
https://doi.org/10.14722/ndss.2022.23103
Wulandari, M., & Ariesta, G. F. (2023). Dampak Covid-19 Terhadap Audit Fee Dan Kualitas Audit. Jurnal Economina, 2(2), 369–379.
https://doi.org/10.55681/economina.v2i2.284
Zuraidah, E., & Sulthon, B. M. (2022). Audit Sistem Informasi Penjualan Pada UMKM MAM Menggunakan Framework Cobit 5. 9(5), 1450–1459.
https://doi.org/10.30865/jurikom.v9i5.4985
Published
2024-08-04
Section
Articles
Copyright (c) 2024 Riski Firmansyah, Dwi Suhartini, Erna Sulistyowati
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
