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Ditemukan 20 dokumen yang sesuai dengan query
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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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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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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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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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Lucas Ega Krisetya
Prosedur audit atas akun properti investasi PT. ABC tahun 2013 = Audit procedure for investment property account of PT. ABC for the year ended 2013
"[ ABSTRAK
Nama Lucas Ega KrisetyaProgram Studi S1 Akuntansi Judul Prosedur Audit atas Akun Properti Investasi PT ABC Tahun 2013Laporan magang ini membahas mengenai prosedur audit yang dilakukan oleh KAP XYZ terhadap properti investasi PT ABC untuk periode yang berakhir pada tanggal 31 Desember 2013 Dalam karya tulis ini akan dibahas perlakuan akuntansi prosedur audit temuan audit dan analisa serta perlakuan akan temuan tersebut selama prosedur audit dijalankan Berdasarkan hasil prosedur audit yang dijalankan oleh KAP XYZ diketahui bahwa perlakuan akuntansi terhadap pengakuan nilai properti investasi sudah sesuai dengan Pernyataan Standar Akuntansi Keuangan PSAK 13 yang berlaku serta mendapati bahwa KAP XYZtelah melakukan semua tahap prosedur audit akan properti investasi tersebut dan mendapati bahwa tidak ada salah saji material yang terjadi Kata kunci Audit prosedur properti investasi pengukuran nilai wajar harga perolehan
ABSTRACT
Name Lucas Ega KrisetyaStudy Program S1 AccountingTitle Audit Procedure for Investment Property Account of PT ABC for the Year Ended 2013This report describes the audit procedure for investment property account PT ABC conducted by KAP XYZ for the period ended December 31 2013 This paper discusses the accounting treatment audit procedures audit findings and analysis of the findings during the execution of audit procedure Based on the results of audit procedures that are run by the firm XYZ the accounting treatment and measurement of investment property are in accordance with Pernyataan Standar Akuntansi Keuangan PSAK 13 and KAP XYZ has done all steps of audit procedures for investment property account and found no material misstatement occurred Key words Audit procedure investment property measurement fair value cost, ABSTRACTName Lucas Ega KrisetyaStudy Program S1 AccountingTitle Audit Procedure for Investment Property Account of PT ABC for the Year Ended 2013This report describes the audit procedure for investment property account PT ABC conducted by KAP XYZ for the period ended December 31 2013 This paper discusses the accounting treatment audit procedures audit findings and analysis of the findings during the execution of audit procedure Based on the results of audit procedures that are run by the firm XYZ the accounting treatment and measurement of investment property are in accordance with Pernyataan Standar Akuntansi Keuangan PSAK 13 and KAP XYZ has done all steps of audit procedures for investment property account and found no material misstatement occurred Key words Audit procedure investment property measurement fair value cost]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
TA-PDF
UI - Tugas Akhir  Universitas Indonesia Library
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Indah Permata Sari
Analisis pengaruh kompetensi auditor eksternal terhadap manajemen laba dengan struktur kepemilikan sebagai variabel pemoderasi = Analysis of influence external auditor's competency on earning management with ownership structure as moderating variable
"Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor eksternal terhadap manajemen laba dengan menggunakan struktur kepemilikan sebagai variabel pemoderasi. Sampel terdiri dari 68 perusahaan yang berasal dari industri manufaktur untuk tahun 2011-2013. Hasil penelitian menunjukkan bahwa kompetensi auditor tidak berpengaruh terhadap manajemen laba, dan keberadaan investor institusional berpengaruh positif terhadap manajemen laba. Penelitian ini memberikan bukti empiris bahwa konsentrasi kepemilikan tidak memperkuat hubungan antara kompetensi auditor dengan manajemen laba. Sedangkan adanya investor institusional membantu auditor memberikan kualitas audit yang lebih baik karena kontrol efektif yang dilakukan oleh investor institusional. Penelitian ini menunjukkan bahwa pengguna laporan keuangan harus jeli dalam menggunakan informasi dalam laporan keuangan, tidak hanya memperhatikan informasi keuangan perusahaan saja tetapi juga struktur kepemilikannya.
This research aims to examine the relationship between external auditor's competency and earnings management with ownership structure as moderating variable. Samples consist of 68 firms from manufacturing industry in the year of 2011-2013. The result showed that audit auditor's competency does not affect earnings management, and institutional investor have positive impact on earning management. These research provides empirical evidence that capital concentration does not strengthen the relationship between auditor's competency with earnings managements. At the same time, institutional investor helped auditor to give better audit quality because of effective control conducted by institutional investor. These results showed that financial statement's user have to be careful in using financial statement information, by not only concern about financial information, but also on firm's ownership structure."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
S60603
UI - Skripsi Membership  Universitas Indonesia Library
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Laras Hapriani
Perlakuan akuntansi dan prosedur audit untuk aset keuangan konsesi jasa menggunakan Interpretasi Standar Akuntansi Keuangan (ISAK) 16 pada PT GHI = Accounting treatment and audit procedure for financial asset from service concession on PT GHI using Interpretation of Financial Accounting Standard (IFAS) 16
"Laporan magang ini membahas perlakuan akuntansi serta prosedur audit yang dilakukan oleh KAP TWR untuk Aset Keuangan dari perjanjian konsesi jasa pada laporan keuangan PT GHI periode 31 Desember 2014, dengan mengacu kepada Interpretasi Standar Akuntansi Keuangan (ISAK) 16 tentang Konsesi Jasa. Prosedur audit yang dilakukan meliputi uji pengendalian (test of control) dan uji rincian (test of detail), yang terdiri dari peninjauan komponen-komponen perhitungan Aset Keuangan konsesi jasa serta perhitungan ulang amortisasinya. Berdasarkan hasil pembahasan dan analisis, perlakuan akuntansi untuk Aset Keuangan konsesi jasa pada PT GHI telah sesuai dengan yang diatur di dalam ISAK 16, PSAK 55, dan PSAK 60. Proses audit yang dilakukan oleh KAP TWR juga telah sesuai dengan ISA, standar audit yang berlaku internasional.
This internship report explains accounting treatment and audit procedures performed by KAP TWR for financial asset from service concession on PT GHI?s financial report for the period ended December 31st, 2014, referred to ISAK 16: Service Concession. Those accounting treatments include recognition, measurement, and disclosure. The audit procedures performed were test of control and test of detail, which includes reviewing components for the calculation of financial asset from service concession and recalculating the amortization. Based on the analysis, accounting treatment applied by PT GHI for its financial asset from service concession has complied with ISAK 16, PSAK 55, and PSAK 60. Moreover, the audit process performed by KAP TWR has also complied with the International Standard on Auditing (ISA)."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Putri Apriani
Proses audit aset tetap PT VCD: Perlakuan akuntansi atas aset terbengkalai = Audit process of fixed assets at PT VCD: Accounting treatment over the abandoned asset
"Laporan ini membahas proses audit aset tetap PT VCD yang merupakan sebuah perusahaan farmasi. Proses audit aset tetap merupakan bagian dari proses pengujian substantif yang meliputi evaluasi kebijakan akuntansi, tes tambahan aset tetap, tes tambahan aset dalam konstruksi, tes depresiasi, tes penurunan nilai, tes penghapusan aset, dan reviu atas aset dalam konstruksi yang terlalu lama. Selama melakukan proses audit, auditor melakukan analisis atas kesesuaian pencatatan dengan kebijakan akuntansi PT VCD dan standar akuntansi pada PSAK 16.
Hasil audit menunjukkan terdapat kesalahan pada pencatatan aset dalam konstruksi karena terdapat aset yang terbengkalai akibat perubahan strategi manajemen. Namun dengan mempertimbangkan seluruh temuan pada proses audit PT VCD, laporan keuangan PT VCD diberi opini wajar tanpa pengecualian.
This report explains about audit process of fixed assets for PT VCD, a pharmaceutical company. Audit process of fixed assets is a part of substantive test which cover evaluate the accounting policy, test of fixed asset additions, test of construction in progress additions, depreciation test, impairment test, disposal test, and review of long outstanding construction in process. During perform the audit, auditor analyzed conformity of accounting for fixed asset with PT VCD's accounting policy and compliance with PSAK No. 16.
The audit found a misstatement related construction in progress because there were some abandoned asset caused by changing of management's strategy. However, after contemplating all the findings in audit of PT VCD, auditor gave an unqualified opinion for financial statement of PT VCD."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
TA-Pdf
UI - Tugas Akhir  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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