INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP "X" MALANG)
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.
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. http://spi.upi.edu/2020/07/27/dampak-dari-pandemi-covid-19-bagi-seorang-auditor/
Reuters. (2004). Worldcom Chief Turns Himself in To FBI. Reuters.com, 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). https://doi.org/10.21776/ub.jamal.2020.11.1.13
Yin, R. K. (2009). Studi Kasus : Desain dan Metode. Jakarta : PT. Rajagrafindo Persada.
Yuniarti Hidayah Suyoso Putra. (2012). Praktik Kecurangan Akuntansi Dalam Perusahaan. download.portalgaruda.org
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Akuntansi dan Teknologi Informasi (JATI) to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- Articles published in Akuntansi dan Teknologi Informasi (JATI) are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- By publishing in Akuntansi dan Teknologi Informasi (JATI), authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.