%0 Thesis
%9 Skripsi
%A Hindun Khodijah, NIM.: 17108040015
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2021
%F digilib:46883
%I SUNAN KALIJAGA YOGYAKARTA
%K Kualitas Audit, Profesi Audit, Remote Audit, COVID-19, Pelaporan  Keuangan.
%P 426
%T ANALISIS PERILAKU REDUKSI KUALITAS AUDIT PADA LAPORAN KEUANGAN ENTITAS DI JAKARTA MASA PANDEMI COVID-19
%U https://digilib.uin-suka.ac.id/id/eprint/46883/
%X This study aims to knowing the behavior of reducing audit quality that occurred  during the general audit of the 2020 financial statements during the COVID-19  pandemic at KAP "E"..The descriptive research method is used to provide a  complete picture in verbal form, explaining a set of stages or processes towards  phenomenon that occurs. Primary data obtained in the form of verbal auditors'  explanations obtained through structured interviews and a secondary data in the  form of work paper and audit results. The researcher applies theoretical  triangulation to the results of data analysis that has been done so that it can make  it easier for readers to understand the discussion of this case. The results showed  that there were 4 audit quality reduction behaviors carried out by KAP "E"  auditors while auditing the entity's financial statements during the COVID-19  pandemic. These behavior are motivated by time pressure, where KAP "E"  auditors must complete an audit with a limited time and remote audit system.
%Z Pembimbing : Yayu Putri Senjani, SE., M.Sc.