ANALISIS PERILAKU REDUKSI KUALITAS AUDIT PADA LAPORAN KEUANGAN ENTITAS DI JAKARTA MASA PANDEMI COVID-19

Hindun Khodijah, NIM.: 17108040015 (2021) ANALISIS PERILAKU REDUKSI KUALITAS AUDIT PADA LAPORAN KEUANGAN ENTITAS DI JAKARTA MASA PANDEMI COVID-19. Skripsi thesis, SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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.

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