Pandemi Covid-19, Kualitas Audit, Biaya Audit, dan Pergantian Auditor
Abstract
The Covid-19 pandemic that has occurred throughout the world has had an impact on the public accounting profession. The Covid-19 pandemic caused the audit process to be carried out to be hampered by the existence of rules regarding social distancing. The research aims to examine the effect of the Covid-19 pandemic on audit quality, audit fees and auditor turnover. The research uses a quantitative method with data on infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange during 2018-2021 using a purposive sampling technique. Data analysis was performed using panel data linear regression and processed using the Eviews 9 application. The results showed that the Covid-19 pandemic had a negative effect on audit quality and a positive effect on auditor turnover. This research contributes to the development of the literature by providing empirical evidence regarding the impact of the Covid-19 pandemic on auditing.
Keywords: The Covid-19 pandemic; Audit Quality; Audit fee; Auditor Switching
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References
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Safriliana, R., & Muawanah, S. (2019). Faktor yang Memengaruhi Auditor Switching di Indonesia. Jurnal Akuntansi Aktual, 5(3), 234–240. https://doi.org/10.17977/um004v5i32019p234
Samosir, M., Sitorus, E. T., Nainggolan, R. P., & Marpaung, O. (2022). Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di DKI Jakarta). Jurnal Akuntansi Dan Perpajakan Jayakarta, 3(02), 131–145. https://doi.org/10.53825/japjayakarta.v3i02.122
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Sitompul, F. (2019). Pengaruh Mekanisme Good Corporate Governance dan Karakteristik Perusahaan Terhadap Audit Fee Eksternal. Ikraith-Ekonomika, 2(1), 67–76.
Sumadi, K. (2011). Mengapa Perusahaan Melakukan Auditor Switch? Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 1–11.
Sumajow, K. C., Kalangi, L., & Weku, P. (2022). The Effect of Financial Distress , Audit Committee , Auditor Switching , and Industry Types on Audit Delay in the Covid- 19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 5(1), 1–11. http://ejournal.aibpm.org/index.php/IJAFAP/index
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Wea, A. N. S., & Murdiawati, D. (2015). Faktor-Faktor Yang Mempengaruhi Auditor Switching Secara Voluntary Pada Perusahaan Manufaktur. Jurnal Bisnis Dan Ekonomi (JBE), 22(2), 154–170.
Wijasari, L. K. A., & Wirajaya, I. G. A. (2021). Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia. E-Jurnal Akuntansi, 31(1), 168–181.
Akrimi, N. (2021). The impact of coronavirus pandemic on audit quality: The perceptions of Saudi auditors. Academy of Accounting and Financial Studies Journa, 25(2), 1–7. http://www.alexpander.it/52-ImpactCyber-SecurityAuditQuality.pdf
Al-Qadasi, A., Baatwah, S. R., & Omer, W. K. (2022). Audit fees under the COVID-19 pandemic: evidence from Oman. Journal of Accounting in Emerging Economies, June. https://doi.org/10.1108/JAEE-08-2021-0269
Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2021). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting and Information Management, 29(1), 169–178. https://doi.org/10.1108/IJAIM-08-2020-0128
Badan Pusat Statistik. (2022). Ekonomi Indonesia Triwulan IV 2021 Tumbuh 5,02 Persen (y-on-y). Www.Bps.Go.Id. https://www.bps.go.id/pressrelease/2022/02/07/1911/ekonomi-indonesia-triwulan-iv-2021-tumbuh-5-02-persen--y-on-y-.html
Budiandru. (2022). Pandemic Covid-19 And Audit Quality Of Public Accountant Firm In East Jakarta. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 9(1), 01–11. https://doi.org/10.30656/jak.v9i1.3208
Chandra, A., & Indrastuti, D. K. (2021). Faktor-faktor yang Mempengaruhi Audit Report Lag pada Perusahaan Non Keuangan. E-Jurnal Akuntansi TSM, 1(2), 141–152.
Chen, H., Hua, S., Liu, Z., & Zhang, M. (2019). Audit fees, perceived audit risk, and the financial crisis of 2008. Asian Review of Accounting, 27(1), 97–111. https://doi.org/10.1108/ARA-01-2017-0007
Deliana, D., Rahman, A., Monica, L., & Susanti, A. (2022). The Effect Of Financial Distress And Audit Delay On Auditor Switching On Banking Companies Listed On The Indonesia Stock Exchange. Kajian Akuntansi, 23(1), 26–42. https://doi.org/10.29313/ka.v23i1.9318
Gong, S., Ho, N., Jin, J. Y., & Kanagaretnam, K. (2022). Audit quality and COVID-19 restrictions. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-11-2021-3383
Hazaea, S. A., Tabash, M. I., Rahman, A. A. A., Khatib, S. F. A., Zhu, J., & Chong, H. G. (2022). Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities. Emerging Science Journal, 6(Special Issue), 71–86. https://doi.org/10.28991/esj-2022-SPER-06
Hersan, Y. K., & Fettry, S. (2020). Auditor Switching on Audit Report Lag in Lq45 Index. Jurnal Aplikasi Ekonomi Akuntansi Dan Bisnis, 2(1), 204–218. https://ejournal.ibik.ac.id/index.php/riset/article/view/48
Indra, I., Gamayuni, R. R., & Syaipudin, U. (2021). The effect of audit cost, information technology, and auditor’s competence on audit quality during the COVID-19 Pandemic. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 7(1), 95–112. https://doi.org/10.28986/jtaken.v7i1.527
Kementerian Koordinator Pembangunan Manusia dan Kebudayaan Republik Indonesia. (2022). Pembatasan Sosial Berskala Besar. Www.Kemenkopmk.Go.Id/. https://www.kemenkopmk.go.id/pembatasan-sosial-berskala-besar
Khasanah, A., & Suryatimur, K. P. (2021). Dampak Covid-19 Terhadap Kualitas Audit Perusahaan (Studi Literatur). Jurnal Ilmiah Akuntansi Dan Bisnis, 6(2), 30–38. https://doi.org/10.38043/jiab.v6i2.3186
Maggina, A., Black, E., & Burton, G. (2013). Auditor Switching in the Economic Crisis: The Case in Greece. International Journal of Accounting and Economics Studies, 1(2), 39–46. https://doi.org/10.14419/ijaes.v1i2.1197
Musa, W. A., Salman, R. T., Amoo, I. O., & Subair, M. L. (2020). Impact of firm’s specific factors on audit fee of quoted consumer goods firms. Corporate Governance and Sustainability Review, 4(1), 47–55. https://doi.org/10.22495/cgsrv4i1p4
Nurkholis, N., & Krisnawan, G. (2019). Determinants of Audit Fee At Public Accounting Firms in East Java. Jurnal Aplikasi Manajemen, 17(1), 98–109. https://doi.org/10.21776/ub.jam.2019.017.01.11
Nurrahman, A. (2022). PHK Besar-Besaran Guncang Startup, Ada Fenomena Apa? Https://Finance.Detik.Com/. https://finance.detik.com/berita-ekonomi-bisnis/d-6096142/phk-besar-besaran-guncang-startup-ada-fenomena-apa
Pratiwi, Y. R. (2022). Pemulihan Perekonomian Indonesia Setelah Kontraksi Akibat Pandemi Covid-19. Www.Djkn.Kemenkeu.Go.Id. https://www.djkn.kemenkeu.go.id/kpknl-banjarmasin/baca-artikel/14769/Pemulihan-Perekonomian-Indonesia-Setelah-Kontraksi-Akibat-Pandemi-Covid-19.html
Rochmatilah, S., Susanto, B., & Purwantini, A. H. (2021). The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality. Journal of Islamic Finance and Accounting, 4(1), 26–40. https://doi.org/10.22515/jifa.v4i1.3005
Safriliana, R., & Muawanah, S. (2019). Faktor yang Memengaruhi Auditor Switching di Indonesia. Jurnal Akuntansi Aktual, 5(3), 234–240. https://doi.org/10.17977/um004v5i32019p234
Samosir, M., Sitorus, E. T., Nainggolan, R. P., & Marpaung, O. (2022). Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di DKI Jakarta). Jurnal Akuntansi Dan Perpajakan Jayakarta, 3(02), 131–145. https://doi.org/10.53825/japjayakarta.v3i02.122
Sihombing, I. (2020). Pandemi, “Force Majeure”, dan PHK. Https://News.Detik.Com/. https://news.detik.com/kolom/d-5011359/pandemi-force-majeure-dan-phk
Sitompul, F. (2019). Pengaruh Mekanisme Good Corporate Governance dan Karakteristik Perusahaan Terhadap Audit Fee Eksternal. Ikraith-Ekonomika, 2(1), 67–76.
Sumadi, K. (2011). Mengapa Perusahaan Melakukan Auditor Switch? Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 1–11.
Sumajow, K. C., Kalangi, L., & Weku, P. (2022). The Effect of Financial Distress , Audit Committee , Auditor Switching , and Industry Types on Audit Delay in the Covid- 19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 5(1), 1–11. http://ejournal.aibpm.org/index.php/IJAFAP/index
Suwarno, A. E., Anggraini, Y. B., & Puspawati, D. (2020). Riset Akuntansi dan Keuangan Indonesia URL : http://journals.ums.ac.id/index.php/reaksi/index Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality. Riset Akuntansi Dan Keuangan Indonesia, 5(1), 61–70. http://journals.ums.ac.id/index.php/reaksi/index
The Association of Chartered Certified Accountants (2020). (2020). The impact of Covid-19 on Audit and Assurance – challenges and considerations.
Wea, A. N. S., & Murdiawati, D. (2015). Faktor-Faktor Yang Mempengaruhi Auditor Switching Secara Voluntary Pada Perusahaan Manufaktur. Jurnal Bisnis Dan Ekonomi (JBE), 22(2), 154–170.
Wijasari, L. K. A., & Wirajaya, I. G. A. (2021). Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia. E-Jurnal Akuntansi, 31(1), 168–181.
Published
2023-04-30
How to Cite
MATITAPUTTY, Jean Stevany.
Pandemi Covid-19, Kualitas Audit, Biaya Audit, dan Pergantian Auditor.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 4, p. 996-1011, apr. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/96786>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i04.p09.
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