ABSTRACT
The pandemic of Covid-19 requires people in any profession to do large-scale social restrictions, this also lead in financial/external auditors experiencing difficulties in conducting audits in the common daily activity, which is by visiting clients physically to make observations. In this condition, online observation using remote audit become one of the solution. The purpose of this study is to analyze the effectiveness and efficiency of external auditors in transition to remote auditing due to the Covid-19 Pandemic. The data collection technique is using primary data from questionnaire. We distribute questionnaire to Public Accounting Firms located in DKI Jakarta using simple random sampling method technique. The method for data analysis is using partial least squares conducted with Software of SmartPLS 3. The result of this study indicates that remote audit efficiency and remote audit efficiency have positive and significant effect on audit quality. Meanwhile, institutional support has no significant effect on audit quality. © 2022 IEEE.
ABSTRACT
This study uses a modified UTAUT model to examine the variables that influence external auditors' approval of audit software. The survey approach is used in this study to gather data, and SmartPLS 3 is used to process the data. Purposive sampling was used to choose 180 respondents from the study's population of auditors who work for DKI Jakarta Public Accounting Firm and often use audit software. The findings indicated that social influence and the ease of internet access had an impact on behavioral intention, while performance expectations and effort expectations had no discernible affect on behavioral intention to adopt audit software. Additionally, this study demonstrates that supportive conditions had an impact on use behavior, whereas behavioral intention had little to no impact on how people used audit software. Gender, but not other relationships, can attenuate the influence of effort expectancy on behavioral intentions. The size of the audit organization has no bearing on the effects of behavioral intention and software usage. © 2022 IEEE.
ABSTRACT
The COVID-19 pandemic has put an auditor under pressure to help clients with financial reports. The objective of this research is to investigate the effect of workload and burnout on auditor performance during the COVID-19 pandemic of external auditors in Jakarta. This research employs a quantitative method with a convenience sampling approach. The sample of this study was 101 respondents from 34 public accounting firms in the Jakarta Capital Special Region that were active and registered on the website database of the Financial Services Authority (OJK). The results showed that workload had a positive effect on auditor performance while burnout has a negative effect on auditor performance. This shows that the high workload tends to affect the auditor's motivation to improve the auditor's performance and the high burnout tends to affect the auditor's performance decline. © 2023 The Authors.