COVID-19 dan Dampaknya terhadap Audit: Perspektif Auditor di Indonesia

  The purpose of this study is to examine the impact of the COVID-19 pandemic on audit quality from the perspective of Indonesian auditors. This study uses a mixed method which is a combination of qualitative and quantitative approaches. The research instruments used were questionnaires and interviews in which this method is a quantitative data collection technique. While the qualitative approach is in the collection of information that is related to the phenomenon of the study that will be studied based on previous studies. There are five aspects of audit quality studied, namely audit fees, client business continuity assessment, audit procedures, audit personnel, auditor remuneration and auditors are asked to express their approval of statements related to audit quality. A total of 107 responses received can be used. The results of this study state that the COVID-19 pandemic has had a significant impact on audit quality in the opinion of Indonesian auditors. So this research contributes to audit conditions based on the perspective of Indonesian auditors during the COVID-19 pandemic

DAMPAK COVID-19 TERHADAP KUALITAS AUDIT

ABSTRACT: This study aims to describe what areas need to be considered in auditing and audit quality during the pandemic using the literacy study method or what is called library research. The data used include previous research, current data from relevant sources, books, and various reports related to the topic under study. The exposition method is the data analysis method used in this study. There are 8 things that need to be considered during this pandemic, namely (1) Identification and assessment of the risk of material misstatement, (2) auditor's response to risk assessment, (3) audit evidence, (4) audit of accounting estimates, (5) subsequent events, ( 6) going concern, (7) modification of the audit report opinion, and (8) emphasis on matters in the audit report where audit is a top priority in the list of auditors when they work at the end of the financial year. The results of the study stated that COVID-19 tends to have a negative impact on audit quality as seen from various surveys that auditors have difficulty in gathering audit evidence.Keywords:  Audit Report, Audit Quality, COVID-19.  ABSTRAK: Penelitian ini memiliki tujuan untuk menggambarkan area – area apa saja yang perlu diperhatikan dalam audit dan dampaknya terhadap kualitas audit pada masa pandemi dengan metode studi literasi atau disebut penelitian pustaka. Data yang digunakan di antaranya adalah penelitian terdahulu, data terkini dari sumber yang relevan, buku, dan berbagai laporan yang berkaitan topik yang diteliti. Metode eksposisi menjadi metode analisis data yang digunakan dalam penelitian ini. Terdapat 8 hal yang perlu diperhatikan saat pandemi ini yaitu (1) mengidentifikasi dan menilai risiko salah saji material, (2) respons auditor terhadap penilaian risiko, (3) bukti audit, (4) audit atas estimasi akuntansi, (5) peristiwa kemudian, (6) going concern, (7) modifikasi opini laporan audit, dan (8) penekanan hal dalam laporan audit dimana bukti audit merupakan prioritas utama dalam daftar kekhawatiran auditor saat mereka bekerja pada akhir tahun keuangan. Hasil penelitian menyatakan bahwa COVID-19 cenderung berdampak negatif terhadap kualitas audit dilihat dari berbagai survei bahwa auditor mengalami kesulitan dalam mengumpulkan bukti audit.Kata Kunci: Laporan Audit, Kualitas Audit, COVID-19

PENGARUH PROFESIONALISME, ETIKA PROFESI DAN DUKUNGAN ORGANISASI TERHADAP HASIL AUDIT FORENSIK SATUAN PENGAWASAN INTERN (SPI) PT. PEGADAIAN (Persero)

Ilham Ramadhan Ersyafdi, 2012; The Influence of Professionalism, Ethics and Organizational Support to Forensic Auditing Result of Intern Control Unit PT. PEGADAIAN (Persero). Advisors: I) Choirul Anwar, SE, MBA, MAFIS, CPA; II) Dra. Etty Gurendrawati, Ak, M.Si. Internal auditor is an essential part of a company because internal auditor plays a role assist companies in implementing internal audit activity. At PT. PEGADAIAN (Persero), who served as an internal auditor is the Intern Control Unit as known as Satuan Pengawasan Intern (SPI). Researcher found phenomenon that the PT. PEGADAIAN (Persero) still had substantial losses in 2011 and 2012 because of fraud. This study aims to determine the influence of professionalism, ethics and organizational support to the forensic auditing result either simultaneously or partial. Factors that were tested are professionalism, ethics and organizational support as independent variables, as well as the forensic auditing result as the dependent variable. Sample object of research is the internal auditors of SPI in charge on the Java Island with a simple random sampling technique. The data used are the primary data derived from questionnaires and interviews and secondary data sourced from SPI reports and previous studies. To analyze the data using the descriptive analysis, test of data quality, test of classical assumptions and multiple linear regression analysis with a significance level of 5%. The result of simultaneous hypothesis tests indicate that the professionalism, ethics and organizational support do not have an influence on the forensic auditing result by sig score 0.06. While partial results show that only variable of professionalism that affects the outcome of the forensic auditing result with a value of sig 0.012. However, the variables of ethics and organizational support had no effect on the forensic auditing result by the value of sig 0.71 and 0.62. The coefficient of determination indicates the number of 0.098. This indicates that the variables of professionalism, ethics and organizational support are able to explain the forensic auditing result around 9.8% while the remaining 90.2% is explained by the other factors are not discussed in this study

Pengaruh Pengungkapan Islamic Social Reporting, Karakteristik dan Kebijakan Perusahaan terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index 70

Company value is the assumption that investors are at the level of the company's success in managing resources at the end of the current year which is reflected in the company's stock price. If the share price is higher, it means that the welfare of the shareholders is also getting bigger. This study aims to determine whether company value can be affected by ISR disclosure, company size, sales growth, company age, asset growth, funding policy, dividend policy, debt policy in companies listed in JII 70 for the period 2018-2020. By using purposive sampling technique method, 41 out of 101 companies were selected. The results of the study reveal that firm value can be influenced by company age, funding policy and debt policy. While other variables, namely ISR disclosure, company size, sales growth, asset growth and dividend policy have no effect. This study is expected to increase knowledge and references regarding the value and performance of the company, thereby helping investors to make investment decisions

Pengaruh rasio finansial, dividen dan arus kas terhadap harga saham jakarta islamic index 70

Makin berkembang pesatnya perekonomian berlandaskan islam, mengakibatkan keinginan investor untuk berinvestasi di pasar saham yang berlandaskan syariah makin besar. Hal itu ditandai dengan munculnya indeks syariah baru yaitu Jakarta Islamic Index (JII) 70. Penelitian ini bertujuan menguji pengaruh rasio finansial, dividen dan arus kas terhadap harga saham JII 70 dengan objek yaitu perusahaan yang konsisten terdaftar di indeks tersebut dengan periode tahun 2018-2019. Dengan menggunakan metode purposive sampling, didapatkan 35 perusahaan yang digunakan sebagai sampel dari total 94 perusahaan yang pernah terdaftar. Terdapat 14 variabel yang digunakan dalam penelitian ini dengan hasil penelitian menunjukkan bahwa 8 variabel yaitu current ratio (X1), net profit margin (X3), return on asset (X4), earning per share (X6), debt to equity ratio (X7), dividend payout ratio (X10), dividend per share (X11) dan arus kas pendanaan (X14) berpengaruh terhadap harga saham. Sedangkan quick ratio (X2), return on equity (X5), price book to value (X8), price earning ratio (X9), arus kas operasi (X12) dan arus kas investasi (X13) tidak memiliki pengaruh terhadap harga saham

Dampak COVID-19 Terhadap Tren Sektoral Harga Saham Syariah di Indonesia

COVID-19 merupakan isu global yang masih menjadi momok besar bagi berbagai industri di Indonesia, tak terkecuali pasar modal syariah. Dalam rangka melihat tren pergerakan pergerakan harga saham syariah yang terdaftar di Jakarta Islamic Index (JII) pada masa pandemi COVID-19 selama Januari hingga Desember 2020, maka penelitian ini dilakukan. Penelitian ini menggunakan event study dengan menganalisis salah satu indeks di pasar saham syariah Indonesia yang terdaftar di Bursa Efek Indonesia yaitu Jakarta Islamic Index (JII). Metode analisis yang digunakan adalah metode analisis deskripsif. Terdapat kesamaan reaksi pada semua sektor saham syariah yaitu terjadi penurunan harga saham yang tajam pada tanggal 9 dan 12 Maret 2020, namun tren penurunan harga saham yang bervariasi. Basic Materials, Industrial, Consumer Non Cyclicals dan Healthcare adalah sektor yang penurunan harga sahamnya di bawah dari 30%. Emiten–emiten yang bidang usaha pertambangan batu bara, wholesale (durable goods), produk makanan termasuk makanan hewan, FMCG, farmasi, rumah sakit, penyelenggara jaringan merupakan emiten yang saham terkoreksi di bawah 15% bahkan lebih. Pergerakan harga saham memang dipengaruhi juga oleh isu-isu global dan nasional yang sedang terjadi, pada kasus ini pergerakan harga saham dipengaruhi oleh COVID-19

Dampak covid-19 pada pasar saham di berbagai negara

COVID-19 is an unbelievable infectious disease that first emerged in China and then spread widely to other countries around the world. This pandemic which initially caused extraordinary turmoil in the health sector has gradually devastated other sectors such as education, eeconomic, financial, especially the world stock market. The unbalance condition of the world stock market began since the announcement of COVID-19 by WHO and until now the COVID-19 pandemic has not been completely resolved so that this uncertainty makes the world stock market experiencing negative turmoil. This paper aims to provide an overview of global stock market conditions at the time of the COVID-19 pandemic. This study was conducted by previous studies and associated with current information, data from credible sources, and several book references or also known as literature study. Stock market data are taken from the official stock exchange websites of each country using closing share prices at the end of each month from January to March 2020. The data analysis method used in this study is descriptive analysis method. Results showed that various countries in the world experienced a negative turmoil on their stock markets due to the presence of COVID-19 and the worst condition occurred on March 2020. In addition, among other pandemics that have occurred before, COVID-19 is one of the most shocking pandemics in the world, especially on the stock market. However, stock markets in ASIA were more severely affected than in Europe

Pengaruh Rasio Keuangan, Karakteristik Perusahaan dan Intellectual Capital terhadap Financial Distress pada Perusahaan Lembaga Keuangan

Tujuan dari penelitian ini adalah untuk mengetahui variabel independen apa saja yang dapat mempengaruhi financial distress. Penelitian ini menggunakan objek perusahaan lembaga keuangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Sampel yang digunakan adalah 12 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan penelitian ini dapat disimpulkan bahwa financial distress dapat dipengaruhi oleh tiga variabel independen dari rasio keuangan, yaitu likuiditas (X1), solvabilitas (X2) dan profitabilitas (X3). Sedangkan empat variabel karakteristik perusahaan yaitu kepemilikan manajerial (X4), kepemilikan institusional (X5), ukuran perusahaan (X6), komite audit (X7) dan variabel intellectual capital (X8) tidak dapat mempengaruhi financial distress

Dampak COVID-19 terhadap Tabungan dan Investasi

Krisis merupakan fase dari hidup yang tidak bisa dihindari tetapi harus dihadapi. Banyak masyarakat beranggapan krisis adalah bencana yang menekan kehidupan. Salah satu krisis yang terjadi saat ini adalah wabah COVID-19. COVID-19 memberikan pelajaran bahwa pentingnya perencanaan keuangan seperti tabungan dan investasi untuk mempersiapkan kondisi sulit yang mungkin akan terjadi di masa depan. Penelitian ini merupakan studi literasi. Penelitian ini menggunakan metode analisis deskriptif dengan tujuan untuk menggambarkan bagaimana kondisi tabungan dan investasi pada masa pandemi. Terjadi peningkatan jumlah tabungan masyarakat di berbagai negara. COVID-19 menyebabkan pertumbuhan ekonomi melamban dan tingkat pengangguran meningkat. Masyarakat memilih mengurangi konsumsi dan lebih berhati - hati dalam menggunakan uang yang dimilikinya. Dari sisi investasi, terjadi pergeseran preferensi minat investasi masyarakat di berbagai negara. Masyarakat lebih condong memilih investasi pada instrumen keuangan yang lebih aman, dengan tingkat pengembalian yang moderat dan minim risiko. Sehingga masyarakat berubah menjadi risk avoider karena tidak berani mengambil risiko bahkan cenderung menghindarinya akibat dari keraguan masyarakat terhadap ketidakpastian ekonomi

Pengaruh Faktor Finansial dan Non Finansial terhadap Pengungkapan Islamic Social Reporting

The rapid growth of the Islamic religion has increased the desire and need of the people to work in accordance with Islamic principles which has led to the birth of companies based on Islamic values. The company itself has an obligation to fulfill social responsibility for the environment around the company. Islamic Social Reporting is another form of social responsibility based on a sharia perspective. The purpose of this study was to examine the effect of financial factors including leverage, profitability, liquidity, company size and non-financial factors, namely the size of the board of commissioners, the frequency of board meetings, independent commissioners, awards, media exposure to ISR disclosure with the object of research being companies listed in Jakarta Islamic Index (JII) for the period 2015-2019. The sample have been selected using purposive sampling method and data analysis using multiple regression analysis. The results showed that leverage, company size and the size of the Board of Commissioners partially had an influence on ISR disclosure. Meanwhile, profitability, liquidity, board of commissioners' meeting frequency, independent commissioners, awards, and media exposure had no effect on ISR disclosure. The coefficient of determination shows a number of 0.495. This explains that the independent variables in this study are able to explain the ISR disclosure of 49.5% while the remaining 50.5% consists of other factors which are not discussed in this study.Keywords: islamic social reporting, leverage, company size, board of commissioner’s size, awardsAbstrakPertumbuhan agama Islam yang begitu cepat meningkatkan keinginan dan kebutuhan masyarakat untuk bekerja sesuai dengan kaidah Islam yang kemudian mendorong lahirnya perusahan - perusahaan yang berlandaskan nilai - nilai Islam. Perusahaan sendiri mempunyai kewajiban untuk memenuhi tanggung jawab sosial terhadap lingkungan sekitar perusahaan tersebut. Islamic Social Reporting merupakan bentuk lain dari pertanggungjawaban sosial berdasarkan perspektif syariah. Tujuan penelitian ini adalah menguji pengaruh faktor finansial di antaranya leverage, profitabilitas, likuiditas, ukuran perusahaan dan faktor non finansial yaitu ukuran dewan komisaris, frekuensi rapat dewan komisaris, komisaris independen, penghargaan, media eksposur terhadap pengungkapan ISR dengan objek penelitian adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2015-2019. Sampel yang telah diseleksi menggunakan metode purposive sampling dan analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa leverage, ukuran perusahaan dan ukuran dewan komisaris secara parsial memiliki pengaruh terhadap pengungkapan ISR. Sedangkan profitabilitas, likuiditas, frekuensi rapat dewan komisaris, komisaris independen, penghargaan, dan media eksposur tidak berpengaruh terhadap pengungkapan ISR. Nilai koefisien determinasi menunjukkan angka sebesar 0,495. Hal ini menjelaskan bahwa variabel independen dalam penelitian ini mampu menjelaskan pengungkapan ISR sebesar 49,5% sedangkan 50,5% sisanya dijelaskan oleh faktor - faktor lain yang tidak dibahas dalam penelitian iniKeywords: islamic social reporting, leverage, ukuran perusahaan, ukuran dewan komisaris, penghargaa