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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
M. Adrian Muluk
Universitas Muhammadiyah Jakarta
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengalaman Intersubyektif Remote Audit Masa Post Covid Risyad Alfiqho; M. Nur Abdullah Birton; M. Adrian Muluk
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9820

Abstract

                This research aims to explain interactions (intersubjective) between individual auditors and between auditors and auditees in implementing remote audits from the engagement, planning, implementation and reporting stages after the COVID-19 pandemic. This research applies a qualitative approach in an interpretive paradigm and phenomenological methods. In-depth interviews were conducted with four auditors and one auditee. Using Alfred Schutz's intersubjective phenomenology to describe the experiences and meanings of each informant and combined with Interpretative Phenomenological Analysis (IPA). The research results show that after the COVID-19 pandemic, the use of hybrid methods resulted in the intensity of direct interaction between audit teams reducing reductions in the planning and implementation stages. Meanwhile, direct interaction with auditees is increasing compared to during the pandemic. The effective use of remote audits post-pandemic has implications for making audit data collection easier, auditors can focus more on examining material accounts and shorten audit time in meeting audit deadlines.
Pengaruh Skeptisme Profesional, Risiko Audit, dan Ketaatan Prosedur Terhadap Tanggung Jawab Auditor Atas Kecurangan Ahmad Ali Akbar; M. Adrian Muluk
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.1468

Abstract

This study aims to examine whether there is an influence of Professional Skepticism, Audit Risk, and Compliance with Procedures on Auditor's Responsibility for Fraud. The population in this study were auditors who worked at KAP in South Jakarta. The number of samples in this study were 100 respondents. The sampling technique uses nonprobability sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that partially professional skepticism has a positive and significant effect on auditor's responsibility for fraud, audit risk hasn’t effect on auditor's responsibility for fraud, and compliance with procedures has a positive and significant effect on auditor's responsibility for fraud.
Co-Authors Ahmad Ali Akbar Muhammad Nur A. Birton Risyad Alfiqho