ARE MARRIED FEMALE EMPLOYEES SATISFIED WITH WORKING FROM HOME DURING THE COVID-19 PANDEMIC?

This study identified and analysed the job satisfaction of married female employees working from home during the prolonged COVID-19 pandemic. The research was conducted in Jakarta. This study adopted a quantitative approach, using surveys and sturctural equation modelling (SEM). The results were then obtained using the Lisrel 8.5 program. The population in this study were female employees who were married and working from home in Jakarta. The sampling technique used was a nonprobability sampling method, with a purposive sampling technique. The findings are surprising, as work from home (WFH) had no positive effect on work stress and work-life balance. Work-life balance also had no negative effect on job satisfaction. The implication of this finding is that companies can make new policies that regulate working hours and put in place new mechanisms for working in the office or from home. © 2022, Nigerian Economic Society. All rights reserved.

Auditors' Competence, Audit Fee, Quality Control, and Audit Quality

The COVID-19 pandemic limits public social activities due to the virus spreading in overcrowded areas. It becomes a challenge for Public Accounting Firms to provide quality financial statement audit services to auditees. Therefore, this study aimed to analyze the influence of auditors' competence as well as audit fee and quality control on audit quality during the COVID-19 pandemic. Data were collected through a survey filled by 100 auditors at Public Accounting Firms (KAP) in Indonesia. The survey was distributed through Google Forms for two months in 2021. The data were processed and analyzed using the Partial Least Square (PLS) method with Smart PLS 3 software. The results indicated that auditors' competence and audit quality control positively affect audit quality. Meanwhile, the audit fee does not significantly affect audit quality. This study implies that Public Accounting Firms should optimize employees' soft skills in recruitment and training activities. Additionally, the firms are expected to improve supervision and increase the auditors' work commitment to strengthen audit engagement quality. © 2023 SCMS Group of Educational Institutions. All rights reserved.