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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Widya Manajemen & Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Manajemen Kesehatan Indonesia JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu dan Riset Akuntansi International Research Journal of Business Studies (E-Journal) al-Uqud : Journal of Islamic Economics Kinerja: Jurnal Ekonomi dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Penentuan harga obligasi dan teori tingkat bunga Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Science Midwifery Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) Perspektif Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdi Masyarakat Indonesia BIP'S : Jurnal Bisnis Perspektif EKONOMIKA45 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ad'ministrare Mujtama': Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAMAS: Jurnal Abdi Masyarakat IIJSE International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment Equity
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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Journal : Jurnal ULTIMA Accounting

 1 
THE AUDITOR'S RATIONAL CHOICE OF THE AUDITOR BOARD OF THE REPUBLIC OF INDONESIA IN EXAMINING GOVERNMENT FINANCIAL REPORTS Sianipar, Glory Augusta Elisabeth M.; Ardini, Lilis; Kurnia, Kurnia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3390

Abstract

Abstract - This research aims to determine the dilemma of rational choice of auditors from the Audit Board of The Republic of Indonesia in examining government financial reports during the Covid-19 Pandemic. This research using phenomenological approach with interpretive paradigm. Methods of qualitative research were applied in this research. The method used in this research is the phenomenological approach. The subjects of this study serving as informants are those who hold functional positions as auditors within the Audit Board of the Republic of Indonesia. The findings of this study suggest that the challenge faced by the auditors of The Audit Board of The Republic of Indonesia during the Covid-19 outbreak is the auditor's dilemma when evaluating financial accounts. Limited engagement with other people is one of the challenges faced by auditors, making it challenging to gather information or data that ought to be simple. The practice of Working from Home (WFH) could frequently lead to misunderstandings with auditors. This is due to the fact that there is not any face-to-face direct communication between colleagues. Conclusion: The auditors of the Audit Board of The Republic of Indonesia always attempt to make decisions based on careful consideration and sensible choices in order to accomplish the audit objectives when performing their responsibilities. Additionally, there are concerns that emerge based on an auditor's feelings. Keywords: Auditor; Covid-19; Rational Choice Dilemma; The Auditor Board of the Republic of Indonesia
Co-Authors Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Ardianto, Ipung Tri Arika, Nindya Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian Budi Riharjo, Ikhsan BUDIYANTO Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Fidiana, Fidiana Firmansyah, Aris Giati Wahyuni, Giati Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Hermawan, Yudi Humam, Haidar Ibraraharie, Maharditya Nanda Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia - KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Lestariningsih, Marsudi Mahaputra, Agung Pambudi Marsudi Lestariningsih Marsudi Lestariningsih Marsudi Lestariningsih Mery Andayani, Mery Mia Ika Rahmawati Mia Ika Rahmawati Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Putri, Nuzmika Rachman, Dyah Aulia Rahmawati*, Mia Ika Rahmawati, Mia Ika RANI RACHMAWATI Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati Subu, Fransiska Trisyami Irmayati SUHERMIN Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella ulfah setia iswara, ulfah setia Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yuliani, Priska Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zufra Inayah