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All Journal Akuntansi'45 Journal of Applied Accounting
Rifai, Zainur
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Kualitas Audit Akibat Kebijakan PPKM saat Pandemi Covid-19 Rifai, Zainur
Journal of Applied Accounting Vol 1 No 2 (2022): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.325 KB) | DOI: 10.52158/jaa.v1i2.453

Abstract

Implementation of audit practices on financial reports by auditors, aims to assess compliance and adherence of entities to regulations, that is financial accounting standards in their preparation. The policy of Community Activities Restrictions Enforcement (CARE) due to the covid-19, limiting the implementation of audits so that they cannot run normally and are carried out by remote auditing. This limitation resulted in the public doubting the quality of the audit on the reliability of the financial statements. With this issue in mind, research was conducted to find out how audit quality was when CARE was implemented during the pandemic. This research was carried out using the method of literature study or literature review, by examining or critically reviewing knowledge, ideas, or findings obtained from within an academically oriented body of literature and formulating theoretical and methodological contributions for certain topics. From the research that has been done, the existence of CARE (Community Activities Restrictions Enforcement) reduces the quality of audits of financial reports. Keywords: audit quality, remote audit, covid-19.
Pelaporan Berkelanjutan Sebagai Konteks Evaluasi Tanggung Jawab Sosial Perusahaan Rifai, Zainur
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.701

Abstract

Dalam penelitian tentang laporan tanggung jawab sosial, penting untuk mempertimbangkan tanggung jawab organisasi. Apakah perusahaan hanya bertanggung jawab pada pemegang saham atau juga memiliki tanggung jawab pada komunitas tempatnya beroperasi? Beberapa perusahaan menyatakan tanggung jawab mereka pada pihak selain pemegang saham. Sebagai tanggung jawab sukarela, perusahaan harus mengungkapkan kinerja sosial dan lingkungan mereka secara publik. Ini menunjukkan kesadaran manajemen bahwa mereka memiliki tanggung jawab pada kelompok yang relevan di negara tersebut, tidak hanya dalam hal kinerja keuangan, tetapi juga dalam kinerja sosial dan lingkungan. Pelaporan publik mengenai tanggung jawab sosial semakin fokus pada aspek lingkungan, dengan harapan agar semua pemegang saham memahami posisi keuangan, operasi, risiko, prospek bisnis, dan keberlanjutan perusahaan. Perusahaan harus memberikan akuntansi untuk tanggung jawab sosial perusahaan, termasuk tanggung jawab sosial, dan menunjukkan keterkaitan antara tujuan perusahaan dan masyarakat.
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