Record Detail

Pembimbing: Ahmad Adri -- This research aims to examine the Impact of Covid-19's Pandemic in Gathering Audit Evidence, Audit Delay and Affect Audit Quality. This research used purposive sampling and quantitative research design. Primary data is gathered form auditors who work at public accounting firms in South Jakarta and Central Jakarta through online questionnaires and get 60 respondents who match the criteria. The validity and reliability of the questionnaire were tested before data analysis was carried out, the test results showed that the instrument was valid and reliable. Before the analysis was carried out, the prerequisite analysis was conducted, including the normality test, multicollinearity test, and heteroscedasticity test. Data analysis used to test the hypothesis is to use multiple regression analysis techniques, t test and F test. The results of this research show that there is a significant effect of gathering audit evidence on audit quality in the Covid-19 pandemic era, there is a significant effect of audit delay on audit quality in the Covid-19 pandemic era and there is an effect of gathering audit evidence and audit delay simultaneously on audit quality in the Covid-19 pandemic era.