Studi Fenomenologi: Pengalaman dan Tantangan Auditor dalam Mengimplementasikan Standar Audit berbasis Risiko di Era Digital
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Abstract
Penelitian ini bertujuan untuk mendokumentasikan dan menganalisis pengalaman subjektif serta tantangan yang dihadapi auditor publik dalam mengimplementasikan Standar Audit berbasis Risiko di tengah meningkatnya adopsi teknologi audit. Penelitian ini menggunakan pendekatan fenomenologi dengan teknik Interpretative Phenomenological Analysis (IPA) untuk mengeksplorasi pengalaman subjektif auditor publik dalam mengimplementasikan audit berbasis risiko di era digital. Data dikumpulkan melalui wawancara mendalam terhadap enam informan dari berbagai jenjang (Partner, Manajer, dan Auditor Senior) di Kantor Akuntan Publik. Hasil penelitian ini menyatakan bahwa Implementasi Audit Berbasis Risiko dan teknologi digital telah mengubah paradigma audit dari pemeriksaan prosedural menjadi pendekatan strategis berbasis risiko dan data. Transformasi ini meningkatkan efektivitas audit namun juga membawa tantangan berupa beban kerja dan tekanan adaptasi yang lebih besar. Pada intinya, esensi profesi audit modern tetap terletak pada human judgment—kemampuan memberikan penilaian independen dan keyakinan dalam ketidakpastian—yang membentuk identitas baru auditor sebagai analis risiko dan arsitek kepercayaan di era kompleksitas.
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