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"ABSTRAKFraud is very liquid; thus, it could occur both in public sector and private institutions. The consequences of fraud could be very damaging such as the loss of assets and the ruin of a company's reputation. BPK as one of the governmental institutions in Indonesia is obliged to implement a whistleblowing system as a means to detect any fraudulent activities. It is believed that an effective whistleblowing system is likely to be credible and secure so that all employees could disclose misconducts without any hesitation. Therefore, this study aims to contribute to the novelty of the whistleblowing system which has been implemented in BPK. There are several elements to be considered in setting up a whistleblowing system namely, secrecy of the tipsters' identity, incentives, whistleblowers' protection, accessibility, training of ethical program, power owned by the addressee, the perpetrators and the potential whistleblowers, management's support as well as their response to the tips given by the employees. A questionnaire and descriptive statistical analysis are used to rank the elements from the most important to the least essential items in a whistleblowing system from the perspective of the employees in BPK. The result shows that BPK's employees consider the whistleblowers' protection as the most critical element in the system; whereas, rewards is the least factor which triggers them to blow the whistle. Those elements, however, are integral parts which complement each other in establishing an effective whistleblowing mechanism."

"Penelitian ini ditujukan untuk menguji pengaruh Audit Tenure dan Auditor Spesialis Terhadap Informasi Asimetri. Penelitian ini menggunakan sebanyak 274 observasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada rentang waktu 2009-2011. Dalam penelitian ini mendapatkan kesimpulan bahwa terdapat adanya u-shaped atau hubungan kuadratik pada tenure audit terhadap informasi asimetri. Hal ini dapat dilihat dengan dengan menurunnya nilai bid-ask spread pada tahun-tahun awal perikatan audit seiring akan semakin bertambahnya tenure. Hal ini terjadi dikarenakan pengetahuan dan pengalaman auditor akan semakin meningkat seiring dengan bertambahnya tenure audit. Namun, sampai pada titik optimum tertentu, nilai bid-ask spread akan kembali meningkat. Hal ini dikarenakan seiring dengan bertambah panjangnya tenure audit, kekhawatiran pasar akan menurunya independensi dan objektivitas auditor seiring dengan bertambahnya tenure sehingga akan meningkatkan kembali nilai bid-ask spread (Almutairi, 2009). Selain itu, dalam penelitian ini diperoleh hasil yakni auditor spesialis terbukti dapat menurunkan tingkat informasi asimetri, yang diukur dengan bid-ask spread, yang terjadi pada perusahaan. (Almutairi, 2009).

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This purpose of this research is to examine the effect of Audit Tenure and Auditor Specialist to Information Asymmetry. This study uses a total of 274 observations of manufacturing firms listed on the Indonesia Stock Exchange in the period 2009 to 2011. The conclusion of this research is that there is a u-shaped or quadratic relationship in the audit tenure to information asymmetry. It can be seen by the declining value of the bid-ask spread in the early years of the audit engagement as will the increasing tenure. This happens because of the knowledge and experience of auditors will increase along with the increase in audit tenure. However, until at a certain optimum point, the bid-ask spread will increase. This happens because market fears that longer tenure will decline in the independence and objectivity of auditor so will increase the value of the bid-ask spread (Almutairi, 2009). In addition, the results obtained in this study that a specialist auditor is proven to reduce the level of information asymmetry, as measured by bid-ask spread, which occurs in the company (Almutairi, 2009)."

"Laporan magang ini membahas evaluasi prosedur audit akun kas dan setara kas untuk tahun audit 2023, yang dilakukan oleh KAP SIN pada PT GUM, khususnya untuk lini bisnis pengolahan biji kakao. PT GUM merupakan perusahaan yang memiliki dua lini bisnis, yaitu pengolahan biji kakao dan penjualan produk makanan. Prosedur yang dilakukan meliputi penyusunan lead schedule, tes konfirmasi bank, tes rekonsiliasi bank, dan tes impairment kas di bank. Evaluasi dilakukan berdasarkan teori dan standar audit yang berlaku. Berdasarkan hasil evaluasi yang dilakukan, sebagian besar prosedur audit yang dijalankan oleh KAP SIN telah sesuai dengan teori dan standar audit yang berlaku, namun juga terdapat prosedur audit yang belum sesuai. Selain itu, laporan magang ini juga berisi refleksi diri dari pengalaman yang dilalui selama menjalani kegiatan magang di KAP SIN.

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This internship report discusses the evaluation of the audit procedures for cash and cash equivalents for the 2023 audit year, conducted by KAP SIN for PT GUM, specifically for the cocoa bean processing business line. PT GUM is a company that has two business lines: cocoa bean processing and food product sales. The procedures performed include the preparation of the lead schedule, bank confirmation tests, bank reconciliation tests, and the impairment of cash in bank test. The evaluation is based on prevailing audit theories dan standards. Based on the evaluation results, most of the audit procedures conducted by KAP SIN are in accordance with the applicable audit theories and standards; however, some procedures do not fully comply. Additionally, this internship report includes a personal reflection on the experiences gained during the internship at KAP SIN."

"Penelitian ini bertujuan untuk meneliti pengaruh hasil audit yang diukur dengan opini dan temuan audit serta kualitas auditor yang diukur dengan berulangnya penugasan, peran, pengalaman dan latar belakang ketua tim terhadap audit delay Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia tahun 2013. Penelitian ini menggunakan model analisis regresi linier berganda dengan menguji 471 sampel yang memenuhi kriteria. Hasil penelitian menunjukkan bahwa hasil audit yang diukur dengan opini dan temuan audit berpengaruh signifikan terhadap audit delay LKPD tahun 2013. Kualitas auditor yang diukur dengan berulangnya penugasan, peran, pengalaman dan latar belakang ketua tim tidak berpengaruh terhadap audit delay LKPD tahun 2013.

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The study was conducted to analyze the effect of the audit result as measured by opinion and audit remarks, and auditor quality as measured by repeat assignment, roles, experiences and background of audit team leader on local government financial statement?s audit delay in Indonesia for the year ended 2013. This study using multiple linear regression model by testing 471 samples that met the criteria. The Result showed that audit result as measured by both opinion and audit remarks, have significant effect on local government financial statement audit delay for the year ended 2013. Auditor quality as measured by repeat assignment, roles, experiences and background of audit team leader has no significant effect on local government financial statement audit delay for the year ended 2013."