How Mental Health Program Moderate Remote Audit, Computer Literacy and CAATs Impact on Auditor Work Performance during Pandemic Covid-19

Abstract

The stress level of working in a public accounting firm is no longer a secret, this happens all over the world, including in Indonesia. The stress level is very high, especially during peak season. Many public accounting firm employees, namely auditors who are not strong and resign, so that the turnover rate is very high. This is still exacerbated by the pandemic of Covid-19, which requires the auditor's work pace to change. What previously worked onsite became online. The use of remote auditing and computer assisted audit techniques is being increased. However, without adequate computer literacy, of course this will make it more difficult for auditors and become a new cause of stress. Researchers are interested in examining the use of mental health programs as moderating variables to moderate the effect of remote audit, computer literacy and computer assisted audit techniques on auditor work performance during the Covid-19 pandemic. Our research is a quantitative research, the data that is processed is primary data. The survey results from the object of our research, namely the auditor at a public accounting firm in Jakarta. Processing the data using statistical software and also the Sobel test to test the moderating effect. We get the results that remote audit, computer literacy and computer assisted audit techniques have a significant effect on auditor work performance during Covid-19 and mental health programs moderate the effect of these three variables.