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Emily Gosal
Analisa risiko audit Wesfarmers ltd = Audit risk analysis of Wesfarmers ltd
"[ ABSTRAK
Laporan ini membahas mengenai risiko terutama risiko audit yang dihadapi olehWesfarmers Ltd sebagai bisnis konglomerat dalam melakukan bisnis yang dapat mempengaruhi prosedur audit.Dengan menganalisa risiko tersebut, tindakan lebih lanjut yang dapat mencegah kedua risiko bisnis dan risiko audit dapat dilakukan. Laporan ini juga membahas mengenai Key Audit Matter (KAM) yang relevan untuk dimasukkan ke dalam laporan audit.
ABSTRACTThe report elaborates the risks, especially audit risks, that are faced by Wesfarmes Ltd as a conglomerate business in doing its business, which affected the auditing procedures. By analyzing these risks, the further actions that may prevent both business risks and audit risks may be taken. The report also discusses the Key Audit Matter that is relevant to be included in the audit report., The report elaborates the risks, especially audit risks, that are faced by Wesfarmes Ltd as a conglomerate business in doing its business, which affected the auditing procedures. By analyzing these risks, the further actions that may prevent both business risks and audit risks may be taken. The report also discusses the Key Audit Matter that is relevant to be included in the audit report.]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
MK-PDF
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Peranan komite audit dalam meningkatkan kinerja perusahaan
"Tulisan ini membahas secara singkat perkembangan komite audit di berbagai negara lain (Amerika serikat, Inggris dan Kanada) serta di Indonesia, terutama ditinjau dari aspek historis dan praktek. Tinjauan komite audit di Indonesia mencakup penerapan pada perusahaan – perusahaan publik (termasuk perbankan Indonesia) dan BUMN, selain itu juga membahas masalah efektivitas kerja komite audit."
657 JAP 1:1 (2005)
Artikel Jurnal  Universitas Indonesia Library
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Sabrina Tatya Aprisasuri
Analisis proses audit dan perlakuan akuntansi atas perubahan estimasi umur manfaat aset tetap PT X = Analysis of audit process and accounting treatment towards changes of estimated useful lives of fixed assets in PT X
"Laporan magang ini membahas tentang analisis prosedur audit atas akun aset tetap dan perlakuan akuntansi atas perubahan umur manfaat atas aset tetap di PT X. PT X merupakan entitas anak dari PT XYZ Tbk, yang merupakan perusahaan yang bergerak di bidang pengadaan, pengelolaan, dan distribusi air bersih. Prosedur audit yang dilakukan terbatas pada Uji Substantif. Uji Substantif ditekankan pada Pengujian Terperinci Saldo yang dilakukan dengan membuat lead schedule, menguji pergerakan atas aset tetap, dan menguji beban penyusutan. PT X melakukan perubahan estimasi umur manfaat pada tahun 2012 untuk aset tetap yang diakuisi di tahun 2011, dari umur manfaat 5 tahun menjadi 8 tahun, namun perhitungan manajemen belum menunjukkan adanya perubahan tersebut. Auditor melakukan perhitungan ulang atas penyusutan dan mengajukan jurnal penyesuaian untuk akun aset tetap.
This internship report discusses about the analysis of audit procedures and accounting treatment towards changes of estimated useful lives of fixed assets in PT X. PT X which is one of subsidiaries of PT XYZ Tbk, is a company focusing in procurement, management, and distribution of clean water. Audit procedures are limited to Substantive Testing. Substantive Testing is emphasized in a form of Test of Details. In Test of Details which is conducted by preparing a lead schedule, test of fixed assets’ movement, and recalculation of depreciation expense. PT X make changes in their estimated useful lives in 2012 for fixed assets which are acquired in 2011, from 5 years to 8 years of useful lives, but the calculation of management has not shown any changes of the estimated useful lives. Auditors are recalculating the depreciation and proposing the adjusting entries for fixed assets account."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Vrieska Wiranda
Audit atas siklus pendapatan dan piutang usaha PT. Z = Audit on revenue cycle and account receivable of PT. Z
"[ ABSTRAK
Laporan magang ini membahas analisis atassiklus pendapatanPT Z Laporan magang ini juga membahas analisis prosedur audit atas siklus pendapatan dan piutang usaha PT Z yang dilakukan KAP A Hasil laporan magang ini menyimpulkan bahwa terdapat beberapa kelemahan dalam siklus pendapatan PT Z dan prosedur audit yang dilakukan KAP A atas kedua akun tersebut
ABSTRACT
This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts ;This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts ;This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts ;This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts , This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts ]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
TA-PDF
UI - Tugas Akhir  Universitas Indonesia Library
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Aisyah Istiqomah
Analisis pengaruh earnings management terhadap stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel moderasi = The effect of earnings management on stock return with audit quality and the effectiveness of audit committee as moderating variables
"[ ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadap
stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel
pemoderasi. Earnings Management diukur menggunakan akrual diskresioner dengan
menggunakan model Modified Jones. Stock Return diukur dengan menggunakan
imbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big
4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakan
jumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan dengan
menggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa Efek
Indonesia untuk periode 2012-2014 dengan menggunakan metode purposive
sampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earnings
management dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitas
komite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwa
earnings management memiliki hubungan negatif signifikan dengan stock return.
Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas audit
mampu memoderasi hubungan earnings management dan stock return dengan
memperlemah hubungan negatif, begitu pula dengan efektivitas komite audit
memoderasi dengan memperlemah hubungan negatif.;
ABSTRACT This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return
with audit quality and effectiveness audit committee as a moderating variabel.
Earnings management as measured by discretionary accruals estimated using the
cross-sectional Modified Jones model. Audit quality is measured by dummy variabel
audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by
number of meeting audit committee in one year. Sampel of this study is
manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by
using purposive sampling method. In this study examine how influence of earnings
management on stock return, and how audit quality and effectiveness audit committee
can moderate influence of earnings management on stock return. The result of this
study showed that earnings management negatively affect stock return. Audit quality
and the effectiveness of audit committee can moderate with weaken the relationship
negatively earnings management with stock return.]"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61931
UI - Skripsi Membership  Universitas Indonesia Library
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Siagian, Delfita
Pengaruh keahlian keuangan anggota komite audit terhadap manajemen laba dengan peran status sebagai variabel moderasi = The impact of financial expertise audit committee on earnings management and the role of status as a moderating variable
"[Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan yang diukur
berdasarkan pengalaman di bidang akuntansi, supervisi dan keuangan terhadap
manajemen laba dengan peran status (lulusan universitas elit, tingkat gelar
pendidikan, dan kepemimpinan ganda) sebagai variabel moderasi. Manajemen
laba diukur dengan menghitung abnormal akrual menggunakan model Kasznik
(1999). Hasil penelitian ini menyimpulkan bahwa keahlian keuangan komite audit tidak terbukti mempengaruhi manajemen laba. Peran status komite audit yang lebih tinggi dibandingkan status manajemen juga tidak terbukti dapat memperkuat pengaruh keahlian keuangan komite audit terhadap manajemen laba.
, The aim of this research is to examine the impact of financial expertise audit
committee measured by audit committee experience in accounting, supervision,
financial on earnings management with the role of status (elite university, degree
education, and multiple directorship) as a moderating variable. This research use
measurement discretionary accruals for earnings management with use model
Kasznik (1999). The result of this research shows that audit commite financial
expertise has no significant impact on earnings management. Audit committee
status higher in management status also relatively no influence the impact of
financial literacy audit committee and earnings management.]"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61548
UI - Skripsi Membership  Universitas Indonesia Library
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Muhammad Rizqi Rifianto
Pengaruh karakteristik dewan komisaris dan komite audit terhadap performa bank di Indonesia = The influence of board of commissioner and audit committee characteristics on Indonesian bank performance
"[ ABSTRAK
Penelitian ini meneliti pengaruh dari karakteristik Dewan Komisaris dan komite audit terhadap performa bank. Karakteristik Dewan Komisaris dan komite audit diukur dengan menggunakan ukuran, independensi, frekuensi rapat, dan kompetensi dari Dewan Komisaris dan komite audit. Performa bank diukur dengan menggunakan tiga variabel yaitu (Return on Asset) ROA, (Net Interest Margin) NIM, dan (Non-performing Loans) NPL. Hasil penelitian menunjukkan bahwa kompetensi komite audit, ukuran Dewan Komisaris, Kompetensi Komisaris Independen di bidang perbankan mempengaruhi performa bank secara positif dan kompetensi di bidang akuntansi/keuangan secara secara negatif. Karakteristik lain dari komite audit dan Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap performa bank.
ABSTRACT The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance., The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.]"
Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2016
S61690
UI - Skripsi Membership  Universitas Indonesia Library
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Anastasia Mudali
Evaluation of KAP SPS substantive audit procedures on cash and cash equivalents accounts PT CGS = Evaluasi KAP SPS terhadap prosedur audit substantif pada akun kas dan setara kas PT CGS
"Laporan magang ini disusun untuk membahas evaluasi prosedur audit substantif KAP SPS atas akun kas dan setara kas PT CGS untuk periode yang berakhir pada 31 Desember 2021. PT CGS merupakan perusahaan distribusi barang konsumsi berskala nasional. Evaluasi dilakukan dengan membandingkan prosedur audit substantif KAP SPS dengan Audit (SA) dan teori audit berlaku. Prosedur audit substantif dilakukan untuk menguji kas dan setara kas PT CGS terhadap asersi manajemen. Hasil evaluasi mengindikasikan bahwa secara keseluruhan, prosedur audit substantif yang dilakukan KAP SPS telah sesuai dengan standar dan teori yang berlaku.
This internship report evaluates KAP SPS' substantive audit procedures on PT CGS' cash and cash equivalents accounts for the period ended December 31, 2021. PT CGS is a nation-scale consumer goods distribution company. The evaluation compares the substantive audit procedures performed by KAP SPS with the Standar Audit (SA) and applicable audit theories. The substantive audit procedures were conducted to test PT CGS' cash and cash equivalents against the management assertions. The evaluation result indicates that the substantive audit procedures performed by KAP SPS are in accordance with the appropriate audit standards and theories."
Depok: Fakultas Ekonomi dan Bisinis Universitas Indonesia, 2022
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Lumban Tobing, Melissa Ivana Rosa
Evaluasi prosedur audit KAP ALE atas akun kas dan setara kas PT MLB = Evaluation of KAP ALE's audit procedures on PT MLB's cash and cash equivalents
"Laporan magang ini membahas mengenai evaluasi prosedur audit KAP ALE atas akun kas dan setara kas PT MLB sebagaimana disajikan pada laporan keuangan tanggal 31 Desember 2021. PT MLB merupakan perusahaan yang bergerak di bidang pembiayaan, seperti pembiayaan investasi, modal kerja, dan multiguna yang saat ini terfokus pada pembiayaan kendaraan bermotor roda dua. Evaluasi yang dilakukan terbatas pada prosedur audit substantif yang merupakan aktivitas magang penulis, yaitu prosedur analitis dan pengujian rinci atas akun kas dan setara kas di bank. Prosedur analitis dilakukan melalui penyusunan lead schedule, yang kemudian menjadi dasar dalam mengidentifikasi pergerakan signifikan dari akun kas dan setara kas. Pengujian rinci kas di bank dilakukan melalui prosedur konfirmasi eksternal pada pihak bank, uji atas rekonsiliasi bank yang dibuat klien, dan perhitungan kembali atas saldo rekening dalam mata uang asing. Pengujian atas setara kas berupa deposito dilakukan dengan melakukan konfirmasi eksternal kepada bank dan inspeksi atas deposit slip yang dimiliki klien. Auditor juga melaksanakan prosedur perhitungan kembali sebagai respons terhadap surat konfirmasi yang diterima atas deposito. Prosedur audit yang telah dilaksanakan merupakan suatu upaya untuk menguji asersi manajemen terkait eksistensi, keakurasian, hak dan kewajiban, kelengkapan, dan detail tie-in. Hasil evaluasi menunjukan bahwa prosedur audit yang dilaksanakan telah sesuai dengan teori dan standar audit yang berlaku.
This internship report discusses the evaluation of KAP ALE audit procedures on PT MLB's cash and cash equivalent accounts as presented in the financial statements as of December 31, 2021 PT MLB is engaged in the financing sector and its business activities include investment financing, working capital financing, and multipurpose financing, which currently focuses on the financing of two-wheeled vehicles. The evaluation carried out is limited to substantive audit procedures which are the author's internship activities, including analytical procedures and test-of-detail of cash and cash equivalent accounts in banks. Analytical procedures are carried out through the preparation of a lead schedule, which then becomes the basis for identifying significant movements in cash and cash equivalent accounts. Test-of-detail of cash in banks are carried out through external confirmation procedures to the bank, tests on bank reconciliations made by client, and recalculation of account balances in foreign currencies. Testing of cash equivalents in the form of deposits is carried out by external confirmation to the bank and inspection of the client's deposit slips. The auditor also performs recalculation procedures in response to confirmation letters received on deposits. The audit procedure that has been carried out is an attempt to test management's assertions regarding existence, accuracy, rights and obligations, completeness, and detail tie-in. The evaluation results show that the audit procedures carried out are in accordance with applicable audit theory and standards."
Depok: Fakultas Ekonomi dan Bisinis Universitas Indonesia, 2022
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Billy Darwis
Evaluasi penerapan psak 71 terhadap prosedur audit cadangan kerugian penurunan nilai (ckpn) bank xyz = Evaluation of psak 71 application on xyz bank's allowance for credit losses
"Laporan Magang ini membahas mengenai ketepatan perhitungan atas Cadangan Kerugian Penurunan Nilai (CKPN)menurut PSAK 71 tentangPengakuan dan Pengukuran Instrumen Keuangan (berlaku efektif per 1 Januari 2020)yang dilakukan oleh KAP ABCterhadap Bank XYZdengan menggunakan kerangka standar prosedur audit KAP ABCyang telah sesuai dengan ISA dan berusaha untuk memenuhi asersi-asersi audit.Hasil analisis menemukan bahwa Bank XYZ telah melakukan perhitungan atas Cadangan Kerugian Penurunan Nilai (CKPN)sesuai dengan PSAK 71 tentang Pengakuan dan Pengukuran Instrumen Keuangan. Hasil analisis juga menemukan bahwa KAP ABC telah melaksanakan prosedur audit atas Cadangan Kerugian Penurunan Nilai (CKPN)Bank XYZ sesuai dengan standar prosedur audit KAP ABC untuk CKPN meskipun terdapat beberapa kelemahan dalam implementasi, sehingga memerlukan adanya perbaikan.
The purpose of this intership report is to assess the Allowance for Credit Losses account by KAP ABC for XYZ Bank’s based on PSAK 71 about Financial Instruments. The purpose of this internship report is also to analyse audit procedure on Allowance for Credit Losses account which is done by KAP ABC towards XYZ Bank, with using KAP ABC's audit procedure standard framework, which comply to ISA 540 and designed to fulfill audit assertions. The result of analysis found that XYZ Bank already classified their Allowance for Credit Losses account based on PSAK 71 about Financial Instrument. The result of analysis also found that KAP ABC already did the audit procedure on Allowance for Credit Losses account of XYZ Bank based on KAP ABC audit procedure standard framework for Allowance for Credit Losses, even if there are still some weaknesses on the implementation and need some improvements."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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