[
ABSTRAKLaporan magang ini membahas proses pengauditan serta konsolidasi
intercompany transactions antara PT XYZ (Persero) Tbk., sebuah Badan Usaha
Milik Negara (BUMN) dalam bidang pertambangan timah, dan entitas anak
Logam (London) Ltd. yang dilaksanakan oleh KAP RWT untuk tahun buku yang
berakhir pada 31 Desember 2014. Pembahasan mencakup kebijakan akuntansi,
prosedur audit pada area yang terkait serta untuk entitas anak yang berada di luar
negeri, temuan audit, prosedur konsolidasi dan eliminasi, serta analisis dari
pengauditan dan konsolidasi intercompany transactions antara keduanya.
Berdasarkan hasil proses pengauditan, ditemukan bahwa secara umum grup PT
XYZ (Persero) Tbk. telah melaksanakan pembukuan sesuai dengan Pernyataan
Standar Akuntansi Keuangan (PSAK), namun proses konsolidasi tidak berjalan
dengan sempurna dikarenakan keterbatasan sistem yang digunakan oleh PT XYZ
(Persero) Tbk.
ABSTRACTThis internship report explains the audit and consolidation process of
intercompany transactions between PT XYZ (Persero) Tbk., a state owned tin
mining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT for
the period ended on December 31
st
, 2014. This report covers accounting policies,
audit procedures on related areas to intercompany transactions and overseas
subsidiary, audit findings, consolidation and elimination procedures, and analysis
of auditing and consolidation process of intercompany transactions between th
two.Based on audit results, it was found that PT XYZ (Persero) Tbk. group
overally has conducted its accounting in compliance with the Indonesian
Financial Accounting Standards (PSAK), while the consolidation process were
not executed well due to limitations of system used by PT XYZ (Persero) Tbk. , This internship report explains the audit and consolidation process of
intercompany transactions between PT XYZ (Persero) Tbk., a state owned tin
mining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT for
the period ended on December 31
st
, 2014. This report covers accounting policies,
audit procedures on related areas to intercompany transactions and overseas
subsidiary, audit findings, consolidation and elimination procedures, and analysis
of auditing and consolidation process of intercompany transactions between th
two.Based on audit results, it was found that PT XYZ (Persero) Tbk. group
overally has conducted its accounting in compliance with the Indonesian
Financial Accounting Standards (PSAK), while the consolidation process were
not executed well due to limitations of system used by PT XYZ (Persero) Tbk. ]