DAMPAK COVID-19 : PERANAN AKUNTAN DAN AUDITOR INDEPENDEN DALAM MENGHITUNG KERUGIAN KREDIT EKSPEKTASIAN

HENDY SATRIA, Muhammad Isa Alamsyahbana, Aulia Dewi Gizta

Abstract

This study aims to see the effect of the role of accountants and independent auditors in calculating expected credit losses for entities in the financial sector. The sample of this research is the auditors registered in the Public Accounting Firm and the accountants working at the Accounting Services Office in Riau Islands province, amounting to 75 samples and distributed using google form. And the technical analysis of data using SEM PLS. The results of this study show that the role of accountants has a significant effect on expected credit losses and the role of independent auditors has a significant effect on expected credit losses.

 Keywords: PSAK 71; accountants; independent auditors; expected credit losses; covid-19

 

 

Penelitian ini bertujuan untuk melihat pengaruh peran akuntan dan auditor independen dalam menghitung kerugian kredit ekspektasian bagi entitas dibidang keuangan. Adapun sampel penelitian ini yaitu auditor yang terdaftar dalam Kantor Akuntan Publik dan akuntan bekerja pada Kantor Jasa Akuntan yang berada di provinsi kepulauan riau yang berjumlah 75 sample dan disebar dengan menggunakan google form. Dan teknis analisis data menggunakan SEM PLS.Adapun hasil dari penelitian ini yaitu peranan akuntan berpengaruh signifikan terhadap kerugian kredit ekspektasian dan peranan auditor independen berpengaruh signifikan terhadap kerugian kredit ekspektasian.

 Kata kunci: PSAK 71; akuntan; auditor independent; kerugian kredit ekspektasian; covid-19

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DOI: https://doi.org/10.47896/ab.v2i1.351

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