Year: 2024 | Month: June | Volume: 11 | Issue: 6 | Pages: 558-573
DOI: https://doi.org/10.52403/ijrr.20240662
Factors Affecting Audit Quality with Remote Audit as a Moderation Variable. (Case Study at Certification Body - XYZ)
Dian Ardian Kumala1, Idqan Fahmi2, Sufrin Hanan2, Tanti Novianti3
1Sekolah Bisnis Manajemen, IPB University, Bogor, West Java, Indonesia
2Lembaga kepemimpinan dan Pendisikan Eksekutif, IPB University, Bogor, West Java, Indonesia
3Faculty Economics and Management (FEM), IPB University, Bogor, West Java, Indonesia
Corresponding Author: Dian Ardian Kumala
ABSTRACT
This research aims to analyze the factors that influence the quality of remote audits carried out by the XYZ Certification Body during the emergency period of the Covid 19 pandemic. Researchers try to identify the extent to which remote audits carried out can influence the quality of the audit itself by analyzing the variables involved. The emergency pandemic period is the right momentum to implement a new method of auditing which is carried out massively using a long-distance method between the auditor's location and the auditee due to a large-scale social restriction based on government policy. This research uses quantitative methods with primary data collected through questionnaires to selected organizations as well as secondary data from company reports, with output analysis of the influence between independent and dependent variables moderated by remote audit as a moderator variable, using the SEM PLS 4 tool so that its significance can be determined of these variables. From this research it can be concluded that remote audits do not have a significant effect on reducing audit quality and it is hoped that this activity can be used as an option in the future to be carried out either fully remotely or in a hybrid scheme. The managerial implication of this research is the need to develop auditor competency by carrying out regular training, involvement of Certification Body in calibrating auditor capabilities and the use of information technology and computer-assisted audit techniques which are useful tools for auditors and auditees to support the implementation of this activity.
Keywords: Remote Audit; Audit; Quality Audit; Auditor, SEM PLS4; Certification Body.
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