Financial Auditor Efficiency and Effectiveness in Remote Audit Transition Due to Pandemic of Covid-19

The pandemic of Covid-19 requires people in any profession to do large-scale social restrictions, this also lead in financial/external auditors experiencing difficulties in conducting audits in the common daily activity, which is by visiting clients physically to make observations. In this condition, online observation using remote audit become one of the solution. The purpose of this study is to analyze the effectiveness and efficiency of external auditors in transition to remote auditing due to the Covid-19 Pandemic. The data collection technique is using primary data from questionnaire. We distribute questionnaire to Public Accounting Firms located in DKI Jakarta using simple random sampling method technique. The method for data analysis is using partial least squares conducted with Software of SmartPLS 3. The result of this study indicates that remote audit efficiency and remote audit efficiency have positive and significant effect on audit quality. Meanwhile, institutional support has no significant effect on audit quality.