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"ABSTRAKLaporan magang ini membahas dan menganalisis proses pengujian ICOFR terhadap siklus pengeluaran di sub proses pengadaan pada PT XYZ Persero yang merupakan perusahaan pertambangan minyak bumi dan gas, untuk tahun yang berakhir pada 31 Desember 2016. Proses pengujian dilakukan oleh internal audit PT XYZ Persero . Pembahasan meliputi penentuan materialitas, penentuan akun signifikan, penilaian risiko proses bisnis, evaluasi efektivitas ICOFR. Hasil analisis pengujian ICOFR menunjukkan bahwa semua proses bisnis di dalam siklus pengeluaran di sub proses pengadaan sudah efisien. Proses pengujian ICOFR yang dilakukan oleh internal audit PT XYZ Persero telah sesuai dengan pedoman internal dan standar yang berlaku.

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ABSTRACTThis report is aimed to explain and analyze the testing process of the expenditure cycle in the procurement sub sector of PT XYZ Persero , a petroleum and gas mining company, for the year ended December 31, 2016.The testing process was conducted by internal auditor of PT XYZ Persero . The discussions covers determining materiality, determining significant accounting, business process risk assessments, and evaluation of the effectiveness of ICoFR. The test results showed that all business processes in the expenditure cycle in the sub procurement process has been efficient. The ICoFR testing process conducted by the internal audit of PT XYZ Persero has complied with the internal guidelines and standards prevailed."

"Penelitian ini bertujuan untuk menganalisis pengaruh internal control over financial reporting ICOFR terhadap manajemen laba. Manajemen laba diukur menggunakan akrual diskresioner dan aktivitas riil manajemen. Sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Jumlah perusahaan yang dijadikan sampel adalah 324 perusahaan. Hasil penelitian ini menunjukkan bahwa pengendalian internal atas pelaporan keuangan memiliki pengaruh negatif terhadap manajemen laba akrual maupun manajemen laba riil.Kata kunci: ICOFR, manajemen laba akrual, manajemen laba riil.

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The research is aimed to analyze the influence of internal control over financial reporting ICOFR on earnings management. Earnings management is measured using discretionary accruals and real activity management. The sample of this study is a company listed on the Indonesia Stock Exchange in 2014 2015. The number of companies sampled is 324 companies. The results of this study indicate that internal control over financial reporting has a negative effect on accrual and real earnings management."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur pengujian Pengendalian Internal atas Pelaporan Keuangan (ICoFR) Akun Aset Tetap PT PAB Tbk. pada tahun 2023 oleh KAP MDA Indonesia. Evaluasi dilakukan dengan mengkomparasikan praktik prosedur pengujian Pengendalian Internal atas Pelaporan Keuangan (ICoFR) yang dilakukan oleh KAP MDA Indonesia dengan standar-standar yang berlaku, seperti COSO Internal Control Framework dan PCAOB Auditing Standard. Prosedur pengujian pengendalian internal atas aset tetap yang dilakukan Penulis mencakup walkthrough tests, test of design, dan test of effectiveness. Berdasarkan hasil evaluasi, prosedur pengujian Pengendalian Internal atas Pelaporan Keuangan (ICoFR) yang dilaksanakan KAP MDA Indonesia telah sesuai dengan standar yang berlaku. Selain itu, laporan magang ini juga disusun dengan tujuan sebagai bentuk refleksi pribadi Penulis atas pengalaman yang diperoleh sepanjang melakukan kegiatan magang sehingga dapat dijadikan pembelajaran bagi perkembangan diri Penulis ke depannya.

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This internship report aims to evaluate the testing procedures for Internal Control over Financial Reporting (ICoFR) of PT PAB Tbk's Fixed Asset Accounts in 2023 by KAP MDA Indonesia. The evaluation was carried out by comparing the practice of Internal Control over Financial Reporting (ICoFR) testing procedures carried out by KAP MDA Indonesia with applicable standards, such as the COSO Internal Control Framework and PCAOB Auditing Standard. The author's procedures for testing internal control over fixed assets include walkthrough tests, tests of design, and tests of effectiveness. Based on the evaluation results, the Internal Control over Financial Reporting (ICoFR) testing procedures carried out by KAP MDA Indonesia are in accordance with applicable standards. Apart from that, this internship report was also prepared with the aim of being a form of the Author's personal reflection on the experiences gained during the internship so that it can be used as a lesson for the Author's future personal development."

"Laporan magang ini membahas tentang analisis atas kesesuaian aktivitas pengendalian risiko pada tingkat entitas PT JZZ . Analisis dilakukan dengan cara memetakan ulang (re-mapping) dan membandingkan kesesuaian aktivitas pengendalian risiko tingkat entitas terhadap The Committe of SponsoringOrganization of the Treadway Commission (COSO) Integrated Framework 2013.Hasil analisis menunjukan bahwa aktivitas pengendalian risiko tingkat entitasmilik PT JZZ cukup bagus, tetapi masih menggunakan pedoman COSO Integrated Framework 1992 sehingga diperlukan perbaikan.

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This internship report discusses about the analysis of suitability of risk control at the entity level in PT JZZ. The analysis is carried out by re-mapping and

comparing the suitabilty of risk control activities at entity level to The Committe

of Sponsoring Organization of the Treadway Commission (COSO) Integrated

Framework 2013. The analysis result show that PT JZZ’s entity level risk control

activities is fairly good, but still use the COSO Integrated Framework 1992, so it

needs some improvement."

"Peraturan Otoritas Jasa Keuangan nomor 2 tahun 2014 mengatur penerapan Tatakelola Perusahaan yang Baik/Good Corporate Governance (GCG) secara mandatory bagi Perusahaan Perasuransian. Dalam penerapan GCG, terdapat asas transparansi dan akuntabilitas yang berkaitan erat dengan pelaporan keuangan. Pengendalian internal menjadi upaya yang dilakukan perusahaan untuk mencapai kedua asas tersebut. Sistem ICoFR (Internal Control over Financial Reporting) adalah bagian dari sistem pengendalian internal yang dirancang khusus untuk memberikan keyakinan memadai bahwa laporan keuangan telah disusun secara andal, tepat waktu, dan sesuai dengan aturan yang berlaku. Model Three Lines of Defence mendukung efektivitas pelaksanaan ICoFR tersebut dengan membagi tugas dan tanggungjawab secara jelas dalam tiga lapisan. PT X merupakan perusahaan asuransi yang telah menerapkan sistem ICoFR sejak tahun 2014 sehingga masih memerlukan pengembangan serta perbaikan. Laporan magang ini menganalisis kesenjangan antara praktik dan teori penerapan sistem ICoFR di PT X serta memberikan saran atas kesenjangan-kesenjangan yang ada sebagai bahan pertimbangan dalam proses pengembangan dan perbaikan sistem ICoFR di PT X.

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Regulation of Financial Services Authority no. 2 in 2014 set up the implementation of Good Corporate Governance (GCG) for Insurance Company as mandatory. In application of GCG, transparency and accountability are principles which are closely related to financial reporting. Internal control become an attempt of the company to achieve both those principles. ICoFR (Internal Control over Financial Reporting) is a part of the internal control system is specially designed to provide reasonable assurance that the financial statements have been prepared in a reliable, timely, and in accordance with the applicable rules.

Three Lines of Defences Model supports the effective implementation of the ICoFR by dividing tasks and responsibility into three layers clearly. PT X is an insurance company that has implemented the ICoFR system since 2014 so it still requires the development and improvement. This internship report analyzes the gap between practice and theories ICoFR system implementation at PT X as well as providing the advice on gaps as material consideration in process of development and improvement of the ICoFR system in PT X."

"Pada tahun 2023 Kementerian BUMN menduga adanya manipulasi laporan keuangan PT X dengan adanya pelaporan laba selama bertahun-tahun namun arus kas negatif, gagal bayar sehingga digugat pailit. Penelitian bertujuan menganalisis indikasi manipulasi laporan keuangan dan pengendalian internal atas laporan keuangan (ICOFR) di PT X perusahaan dari tahun 2013-2022. Indikasi manipulasi laporan keuangan diperoleh dari  perhitungan Beneish M-Score. Analisis  ICOFR dilakukan dengan skoring menggunakan manual content method terhadap 90 indikator ICOFR A Compendium of Approaches and Examples. Hasil penelitian menunjukkan bahwa terdapat indikasi manipulasi laporan keuangan pada PT X kecuali pada tahun 2020 dan 2021 dan pengendalian internal atas laporan keuangan semakin membaik dari tahun ke tahun. Nilai ICOFR yang bagus tidak menjamin laporan keuangan terbebas dari indikasi manipulasi laporan keuangan.

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In 2023, the Ministry of State-Owned Enterprises suspects that there has been manipulation of the financial reports of PT X, with reporting profits for years but negative cash flow, failure to pay so that it was sued for bankruptcy. The research aims to analyze indications of manipulation of financial reports and internal control over financial reports (ICOFR) at PT X. The research uses secondary data in the form of company annual reports from 2013-2022. Indications of financial report manipulation are obtained from the Beneish M-Score calculation. ICOFR analysis is carried out by scoring using the manual content method of 90 ICOFR A Compendium of Approaches and Examples indicators. The research results show that there are indications of manipulation of financial reports except in 2020 and 2021 and internal control over financial reports is getting better from year to year. Good ICOFR score does not guarantee that financial reports are free from indications of manipulation."

"[ ABSTRAKLaporan magang ini membahas tentang penilaian atas Internal Control Over Financial Reporting (ICoFR) PT Pertamina Geothermal Energy khususnya pada siklus expenditure untuk triwulan kedua periode April – Juni 2014. Penilaian menggunakan pedoman yang disusun oleh The Institute of Internal Auditors Sarbanes-Oxley Section 404: A Guide for Management by Internal Controls Practitioners. Proses pengujian dimulai dengan sertifikasi dari Control Owner melalui aplikasi SysCa, yang dilanjutkan dengan cara inspeksi dokumen, tanya jawab, dan observasi. Hasil penilaian menyimpulkan bahwa pelaksanaan pengendalian internal atas pelaporan keuangan untuk siklus expenditure pada PT PGE telah cukup baik, namun masih dibutuhkan beberapa perbaikan.

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ABSTRACT

The internship report discusses about the assessment of PT Pertamina Geothermal Energy’s Internal Control over Financial Reporting, particularly on Expenditure Cycle for the second quarter April until June 2014 period. The assessment uses guidance which is compiled by The Institute of Internal Auditors Sarbanes-Oxley Section 404: A Guide for Management by Internal Controls Practitioners. Testing process starts from certification from owner through SysCa application, then is continued by inspecting document, inquiring, and observation. The result of this assessment concludes that the Internal Control over Financial Reporting on Expenditure Cycle of PT PGE is fairly good, but still needs some improvements.;The internship report discusses about the assessment of PT Pertamina Geothermal Energy’s Internal Control over Financial Reporting, particularly on Expenditure Cycle for the second quarter April until June 2014 period. The assessment uses guidance which is compiled by The Institute of Internal Auditors Sarbanes-Oxley Section 404: A Guide for Management by Internal Controls Practitioners. Testing process starts from certification from owner through SysCa application, then is continued by inspecting document, inquiring, and observation. The result of this assessment concludes that the Internal Control over Financial Reporting on Expenditure Cycle of PT PGE is fairly good, but still needs some improvements., The internship report discusses about the assessment of PT Pertamina Geothermal Energy’s Internal Control over Financial Reporting, particularly on Expenditure Cycle for the second quarter April until June 2014 period. The assessment uses guidance which is compiled by The Institute of Internal Auditors Sarbanes-Oxley Section 404: A Guide for Management by Internal Controls Practitioners. Testing process starts from certification from owner through SysCa application, then is continued by inspecting document, inquiring, and observation. The result of this assessment concludes that the Internal Control over Financial Reporting on Expenditure Cycle of PT PGE is fairly good, but still needs some improvements.]"