• Ica Nur Hayani Universitas Tribhuwana Tunggadewi Malang
  • Agustinus Rinto Universitas Tribhuwana Tunggadewi Malang
  • Irenius Iyel Universitas Tribhuwana Tunggadewi Malang
  • Hendrik Suhendri Universitas Tribhuwana Tunggadewi Malang
Abstract Views: 486 times
pdf Downloads: 738 times
Keywords: Auditor, Covid-19 Pandemic, Independence, Perception


The Covid-19 pandemic has implications for business activities in general and has implications for the Public Accounting Firm (KAP) business, especially in terms of an auditor's independence. Meanwhile, independence is generally related to the ability of an auditor to be impartial and not easily influenced by certain parties to support audit quality during the Covid-19 Pandemic. This study aims to determine the auditor’s perception of independence during the Covid-19 Pandemic at KAP “X” Office. The paradigm in this study is the Interpretive Paradigm. This type of research is a qualitative approach. Data collection techniques using the method of observation, interviews and documentation. Test the validity of the data using the source triangulation method. The stages in this research are using data reduction, data presentation and concluding (verification). The results showed a statement from one of the informants who stated that there was a request from the client who asked the KAP auditor “X” to give a fair opinion so that there was a continuity of cooperation with the client. Based on this statement, it can be interpreted that during the Covid-19 Pandemic, there was pressure from the client on the auditor to give a fair opinion on the company’s financial performance. Therefore, the auditor needs to consistently adhere to the principle of independence to maintain the audit quality of the financial statements.




Download data is not yet available.


AICPA. (2021). Independence and Conflicts of Interest. AICPA.Org.

Colbert, G., Murray, D., & Nieschwietz, R. (2008). Assessing The Appearance Of Auditor Independence Using Behavioral Research Methodology. The Journal of Applied Business Research, 24(4), 113–124.

Jamaluddin, & Syarifuddin. (2014). Ambiguitas dan Konflik Peran serta Independensi sebagai Determinan Kualitas Audit Internal. Jurnal Akuntansi Multiparadigma-JAMAL, 5(3), 345–510.

Kamayanti, A. (2016). Metode Penelitian Kualitatif Akuntansi : Pengantar Religiositas Keilmuan (Cetakan Pertama). Yayasan Rumah Peneleh.

Ketz, J. E. (2020). The Myth of Auditor Independence : Waking Up to Unconscious Bias. CPA Journal.

Miles, M. B., & Huberman, A. (1992). Analisis Data Kualitatif : Buku Sumber Tentang Metode-Metode Baru. Jakarta : Universitas Indonesia.

Moleong, L.J. (2004). Metodologi Penelitian Kualitatif, Bandung : PT. Remaja Rosdakarya.

N.K.S, R., & I Ketut, S. (2020). Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali. E-Jurnal Akuntansi, 30(3).

Ramadhan, T. (2020, July). Dampak Dari Pandemi Covid 19 Bagi Seorang Auditor. www.Kompasiana.Com, 1.

Reuters. (2004). Worldcom Chief Turns Himself in To FBI., 3 Maret 2004.

Schwartz, N.D. (2001). Enron Fallout: Wide But Not Deep. Fortune. 9 December 2001.

Triani, N. N. A., Hidayat, W., & Ardianto, A. (2020). Akuntabilitas Akuntan Publik Dalam Memenuhi Kualitas Audit. Jurnal Akuntansi Multiparadigma, 11(1).

Yin, R. K. (2009). Studi Kasus : Desain dan Metode. Jakarta : PT. Rajagrafindo Persada.

Yuniarti Hidayah Suyoso Putra. (2012). Praktik Kecurangan Akuntansi Dalam Perusahaan.

How to Cite
Hayani, I. N., Rinto, A., Iyel, I., & Suhendri, H. (2022). INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP "X" MALANG) . Akuntansi Dan Teknologi Informasi, 15(1), 1-7.