Analisis pengaruh faktor pemanfaatan teknologi informasi, lingkungan kerja, dan budaya organisasi terhadap kinerja Auditor selama pandemi covid – 19

Hartono, Maria Elizabeth Giovanni (2021) Analisis pengaruh faktor pemanfaatan teknologi informasi, lingkungan kerja, dan budaya organisasi terhadap kinerja Auditor selama pandemi covid – 19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Berdasarkan dampak-dampak yang terjadi, banyak perusahaan yang telah melarang karyawan untuk melakukan perjalanan ke luar daerah sejak Februari 2020. Perusahaan juga telah mematuhi aturan dari pemerintah jika work from home dan PSBB harus diberlakukan untuk keselamatan bersama. Oleh karena itu, menurut website resmi dari Sekretariat Jendral Keuangan, hal ini berdampak pada ketersediaan dari auditor maupun klien yang akhirnya sedikit terhambat untuk menjalani proses audit. Sehingga penelitian ini bertujuan untuk mengatahui apakah pemanfaatan teknologi informasi, lingkungan kerja, dan budaya organisasi terhadap kinerja auditor selama pandemi COVID-19. Penelitian ini dilakukan menggunakan jenis penelitian kuantitatif. Penelitian ini juga menggunakan data primer dimana penelitian ini menggunakan survei berupa kuesioner. Populasi yang ditetapkan dalam penelitian ini yaitu auditor yang bekerja di Kantor Akuntan Publik pada Sidoarjo dan Surabaya. Sampel penelitian ini menggunakan teknik non probability sampling, dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa pemanfaatan teknologi informasi dan budaya organisasi berpengaruh terhadap kinerja auditor selama pandemi COVID-19, sedangkan lingkungan kerja tidak berpengaruh terhadap kinerja auditor selama pandemi COVID-19. / Based on the impacts that have occurred, many companies have prohibited employees from traveling outside the region since February 2020. The company has also complied with government regulations if work from home and PSBB must be enforced for mutual safety. Therefore, according to the official website of the Secretariat General of Finance, this has an impact on the availability of auditors and clients who are ultimately slightly hampered from undergoing the audit process. So this study aims to determine whether the use of information technology, work environment, and organizational culture on auditor performance during the COVID-19 pandemic. This research was conducted using quantitative research. This study also uses primary data where this study uses a survey in the form of a questionnaire. The population determined in this study are auditors who work in Public Accounting Firms in Sidoarjo and Surabaya. The sample of this study used a non-probability sampling technique, with a purposive sampling method. The results of this study indicate that the use of information technology and organizational culture has an effect on auditor performance during the COVID-19 pandemic, while the work environment has no significant effect on auditor performance during the COVID-19 pandemic.

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