THE EFFECT OF COVID-19, WORKING FROM HOME, AND TIME BUDGET PRESSURE ON THE QUALITY OF AUDITOR PERFORMANCE

FINANCIAL: JURNAL AKUNTANSI Pub Date : 2023-06-19 DOI:10.37403/financial.v9i1.494

Annisa Adha Minaryanti, Ida Suraida, Ratu Ratna Dewi, Sekar Nisaul Akhir

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Abstract

The purpose of this study is to determine the extent of the impact of Covid-19 conditions, work-from-home practices, and time-budget pressure on quality of audit performance in 10 audit firms in Bandung City area. Covid-19 situation, home office implementation and time budget pressure situation as independent variables, and auditor performance as dependent variables. The research approach used in this study is descriptive analysis and validation based on primary data. The population of this study was all accountants from 10 accounting firms in Bandung. The number of samples collected was 67 judges. Based on the results of the research conducted, we find that the Covid-19 condition has a significant impact on the quality of auditor performance, with a contribution of 22%. For 21%, working from home has a significant impact on the quality of an auditor's performance. Time pressure has a significant negative impact on the examiner's performance with her 15.9%. This means that the higher the time pressure, the lower the quality of the exam.Keywords: Covid-19, Work From Home, Time Budget Pressure and Quality of Audit Performance

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2019冠状病毒病、在家工作和时间预算压力对审计师绩效质量的影响

本研究的目的是确定新冠疫情条件、在家工作实践和时间预算压力对万隆市地区10家审计事务所审计绩效质量的影响程度。新冠疫情情况、总部实施情况和时间预算压力情况作为自变量，审核员绩效作为因变量。本研究采用的研究方法是基于原始数据的描述性分析和验证。本研究的人群均为万隆市10家会计师事务所的会计师。收集的样本数量为67名法官。根据研究结果，我们发现新冠疫情对审计师绩效质量的影响显著，贡献率为22%。21%的人表示，在家工作对审计师的绩效质量有重大影响。时间压力对考官的表现有显著的负面影响，占15.9%。这意味着时间压力越大，考试的质量就越低。关键词:新冠肺炎，在家办公，时间预算压力，审计绩效质量

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FINANCIAL: JURNAL AKUNTANSI

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