Optimalisasi Manajemen Waktu Auditor : Peran Aplikasi Digital dalam Mobilitas Audit Lintas Wilayah
DOI:
https://doi.org/10.55606/jurima.v6i2.7164Keywords:
auditor time management, audit mobility, cross-regional audit, digital application usageAbstract
This study examines how digital applications have changed the way auditors in Indonesian Public Accounting Firms (KAPs) manage their time, particularly for those assigned to cross-regional engagements across Java, Bali, Kalimantan, Sulawesi, Papua, NTT, and NTB. Using a qualitative approach with in-depth interviews, five active auditors were interviewed while their identities and firm names were kept confidential. The findings show that before digital platforms became widely available, auditors working in remote areas struggled significantly with coordination and communication. The arrival of tools like Zoom, cloud storage, and instant messaging has made cross-regional auditing considerably more manageable. Beyond efficiency gains, the study also found positive effects on audit quality and auditor well-being, though new challenges emerged, most notably the blurring of work and rest hours. The study argues that for digitalization to truly work, KAPs need to be strategic about platform choices, operational procedures, and digital work culture norms.
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