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"[ABSTRAKLaporan magang ini membahas proses pengauditan serta konsolidasiintercompany transactions antara PT XYZ (Persero) Tbk., sebuah Badan UsahaMilik Negara (BUMN) dalam bidang pertambangan timah, dan entitas anakLogam (London) Ltd. yang dilaksanakan oleh KAP RWT untuk tahun buku yangberakhir pada 31 Desember 2014. Pembahasan mencakup kebijakan akuntansi,prosedur audit pada area yang terkait serta untuk entitas anak yang berada di luarnegeri, temuan audit, prosedur konsolidasi dan eliminasi, serta analisis daripengauditan dan konsolidasi intercompany transactions antara keduanya.Berdasarkan hasil proses pengauditan, ditemukan bahwa secara umum grup PTXYZ (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.

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ABSTRACTThis internship report explains the audit and consolidation process ofintercompany transactions between PT XYZ (Persero) Tbk., a state owned tinmining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT forthe period ended on December 31st, 2014. This report covers accounting policies,audit procedures on related areas to intercompany transactions and overseassubsidiary, audit findings, consolidation and elimination procedures, and analysisof auditing and consolidation process of intercompany transactions between thtwo.Based on audit results, it was found that PT XYZ (Persero) Tbk. groupoverally has conducted its accounting in compliance with the IndonesianFinancial 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 ofintercompany transactions between PT XYZ (Persero) Tbk., a state owned tinmining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT forthe period ended on December 31st, 2014. This report covers accounting policies,audit procedures on related areas to intercompany transactions and overseassubsidiary, audit findings, consolidation and elimination procedures, and analysisof auditing and consolidation process of intercompany transactions between thtwo.Based on audit results, it was found that PT XYZ (Persero) Tbk. groupoverally has conducted its accounting in compliance with the IndonesianFinancial Accounting Standards (PSAK), while the consolidation process were not executed well due to limitations of system used by PT XYZ (Persero) Tbk. ]"

"Penelitian ini menguji secara empiris apakah keterlibatan auditor komponen dari KAP lain akan mempengaruhi kualitas audit. Selain itu, penelitian ini juga menguji apakah implementasi SA 600 mampu memperlemah dampak dari pelibatan auditor komponen dari KAP lain terhadap kualitas audit. Penelitian ini menggunakan data dari perusahaan non keuangan yang terdaftar di BEI dan yang menyusun laporan keuangan konsolidasi selama tahun 2012-2016. Menggunakan pengukuran akrual diskresioner absolut sebagai proksi untuk mengukur kualitas audit, penelitian ini menemukan bahwa keterlibatan auditor lain sebagai auditor komponen menurunkan akrual diskresioner dan dengan demikian meningkatkan kualitas audit. Namun, penerapan SA 600 tidak memiliki pengaruh signifikan atas hubungan antara keterlibatan auditor komponen lain dan kualitas audit yang mengindikasikan SA 600 belum diimplementasikan secara efektif.

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We empirically test whether the involvement of other component auditor besides the principal auditor will influence the quality of the audit. In addition, this study also examined whether the implementation of SA 600 was able to weaken the impact of other component auditor involvement on audit quality. This study uses data from non financial companies listed on the IDX that prepare consolidated financial statements for the year of 2012 2016.

Using the absolute discretionary accruals as a proxy to measure the quality of the audit, this study found that the involvement of other component auditors lowers the discretionary accrual and thus increase the audit quality. However, the implementation of SA 600 have no significant influence over the relationship between the involvement of other component auditors and the audit quality that indicates the SA 600 has not been implemented effectively."

"ABSTRAKLaporan magang ini membahas prosedur audit yang dilakukan oleh KAP TWR pada PT. XYZ, sebuah perusahaan induk, dan entitas asosiasi PT. MBP untuk laporan keuangan yang berakhir pada 31 Desember 2015. Pembahasan mencakup perlakuan akuntansi, prosedur audit yang dilakukan oleh tim audit PT. XYZ, temuan audit, prosedur konsolidasi dan eliminasi, serta analisis kesesuaian prosedur audit konsolidasi yang ditetapkan di dalam Standard Audit (SA) 600 tentang Pertimbangan Khusus-Audit Atas Laporan Keuangan Grup (Termasuk Pekerjaan Auditor Komponen) dengan prosedur yang dilakukan oleh tim Audit PT. XYZ. Berdasarkan hasil audit, masih ditemukan banyaknya kesalahan baik dalam tahap pencatatan hingga pemahaman mengenai standar akuntansi yang berlaku pada prosedur konsolidasi. Namun demikian, hasil akhir audit menyatakan bahwa laporan keuangan telah dicatat secara wajar dan bebas dari kesalahan saji material.

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ABSTRACTThis internship report explains audit procedure which had been done by audit team KAP TWR to PT. XYZ, a holding company, and associated entity PT. MBP for the financial statement ended 31 December 2015. The explanation included accounting treatment, audit procedure, audit evidence, elimination and consolidation procedure, and analysis of approriateness the audit procedure which has been stated in International Standards on Auditing (SA) 600: Special Consideration-Audits of Group Financial Statements (Including The Work Of Component Auditors), compare to the procedure which had been taken by the audit team of PT. XYZ. Based on the audit report, auditor found many mistakes both from the journalize stage and understanding about the accounting treatement for consolidation process. Nevertheless, the audit report stated that the financial statement has been fairly recorded and free from material misstatements."