The Effect of Remote Audit and Agility on the Performance of the Internal Audit (SPI) During the Covid-19 Pandemic to Realize Good Corporate Governance (GCG)
The Covid-19 pandemic has made all government and private agencies experience changes in working hours. The existence of large-scale social restrictions (PSBB) makes all agencies look for the best way to stay productive during this pandemic. Many things are done by agencies including working from home (WFH) or working by implementing strict health protocols or making shift schedules (alternating) between one employee and another. Not all work can be remote from home by doing WFH, including retail companies that deal directly with consumers and manufacturing companies. Meanwhile, other companies such as service companies or digital companies can easily remote their work from home. However, it turned out that jobs such as auditors, both internal auditors, and external auditors, initially had a bit of difficulty adjusting how they worked during this pandemic. Government-owned/BUMN banks that have a large number of customers make strategies to continue serving customers despite the pandemic conditions which are very risky to the health conditions of their employees. Government regulations that require Bank employees to work with Work From Home (WFH) and Work From Office (WFO) systems make it difficult to monitor employees. As an internal auditor in every company is the spearhead in realizing good performance to continue to realize Good Corporate Governance (GCG). This study aims to determine the effect of Remote Auditing and Agility on the performance of audit internal (SPI) during the Covid-19 Pandemic in realizing Good Corporate Governance. This research was conducted at a state-owned bank in the city of Bandung. Sampling method using convenience sampling method, which is taking a random sample from a predetermined population. The form of statistical analysis used is multiple regression analysis.
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