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"Penelitian ini bertujuan untuk menguji pengaruh rotasi KAP mandatory dan voluntary terhadap kualitas audit dan juga pengaruh kepemilikan institusional dalam hubungan tersebut. Penelitian ini menggunakan sample sebanyak 222 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada rentang waktu tahun 2009-2010. Dalam penelitian ini kualitas audit diukur dengan tingkat akrual diskresioner perusahaan yang dihitung dengan model Kasznik.Penelitian ini berkontribusi dalam pengungkapan faktor-faktor yang mempengaruhi kualitas audit. Rotasi KAP mandatory dan voluntary tidak terbukti mempunyai pengaruh terhadap kualitas audit. Kepemilikan Insitusional terbukti dapat meredam hubungan negatif antara rotasi KAP mandatory dengan kualitas audit.Investor Institusional dapat mempengaruhi keputusan perusahaan untuk memilih auditor yang tepat dan berkualitas untuk mengatasi penurunan kualitas audit karena rotasi KAP secara mandatory. Sedangkan kepemilikan institusional tidak terbukti mempunyai pengaruh terhadap hubungan antara rotasi KAP voluntary dan kualitas audit.This study aims to examine the effect of mandatory and voluntary audit firm rotation on audit quality and also the influence of institutional ownership in the relationship. This study uses sample of 222 non-financial companies listed on the Indonesia Stock Exchange in the period of 2009-2010. In this research, audit quality is measured by the level of discretionary accruals that estimated by Kasznik model.

This study contributes to the disclosure of the factors that affect audit quality. Mandatory and voluntary auditor change is not proven to have an impact on audit quality. Institutional ownership is proven to reduce the negative relationship between the mandatory audit firm rotation and audit quality.

Institutional investors can influence the decision to choose the appropriate and high quality auditor to reduce the decline in audit quality due to the mandatory audit firm rotation. On the other hand, institutional ownership is not proven to have an impact of relationship between voluntary auditor change and audit quality."

"Penelitian ini meneliti mengenai motivasi akusisi asing (strategi masuk pasar), motivasi akuisisi domestik (kontrol perusahaan) atas perusahaan target di Indonesia. Selain itu, penelitian ini juga meneliti pengaruh akuisisi asing dan domestik terhadap kinerja dan struktur kepemilikan perusahaan target. Metode yang digunakan yaitu wilcoxon signed rank test, multinomial logistic regression, dan uji beda.Hasil yang diperoleh tidak mendukung strategi masuk pasar sebagai motivasi akuisisi asing dan kontrol perusahaan sebagai motivasi akuisisi domestik. Kinerja keuangan (return on asset) yang dihasilkan perusahaan target akuisisi asing meningkat signifikan tiga tahun setelah akuisisi, dan kinerja keuangan perusahaan target akuisisi domestik tidak mengalami peningkatan signifikan. Tidak ditemukan perubahan struktur kepemilikan yang signifikan pada perusahaan target akusisi domestik, sebaliknya ditemukan perubahan struktur kepemilikan yang signifikan pada perusahaan target akuisisi asing yang menunjukkan perusahaan pengakuisisi asing mengakuisisi untuk mengontrol perusahaan target di Indonesia.

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This research examines the motivation of foreign acquisitions (market entry strategies), motivation of domestic acquisitions (corporate control) over the targeted companies in Indonesia. In addition, this research also examine the effect of domestic and foreign acquisition on targeted company?s performance and ownership structure. The method used are the wilcoxon signed rank test, multinomial logistic regression, and the different test.

The results does not support the market entry strategies as foreign acquisition motivations and corporate control as domestic acquisition motivations. Financial performance (return on assets) of foreign acquisitions of targeted companies increased significantly three years after acquisition, and financial performance of domestic acquisitions of targeted companies did not experience significant improvement. There were no significant changes in ownership structure on corporate acquisitions of domestic targets. On the contrary there were significant changes in ownership structure on foreign acquisitions of targeted companies which indicate that foreign acquirer acquires companies to control the targeted companies in Indonesia."

"Laporan magang ini membahas tentang prosedur audit dan pendekatan sampling nonstatistikal pada pengujian substantif rinci atas akun pendapatan bunga di PT ABC. PT ABC bergerak dalam bidang jasa keuangan. Auditor PT ABC melakukan penambahan prosedur audit terhadap akun pendapatan bunga yang tadinya hanya diuji dengan prosedur analitis, kini juga diuji dengan pengujian substantif rinci atas saldo. Hasilnya, auditor menyatakan bahwa akun pendapatan bunga pada PT ABC tidak mengandung salah saji material.

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This internship report discusses about the audit procedures and nonstatistical sampling apporach in test of details of balances towards interest income account at PT ABC. PT ABC is a multifinance company. Auditor who audited PT ABC added test of details of balances towards interest income account which was used to be tested only by analytical procedure. As a result, auditor stated that interest income account in PT ABC did not contain any material misstatement."

"Laporan ini berisi tentang bagaimana prosedur audit aset tetap dilakukan atas PT. BCD yang bergerak di industri produksi semen. Laporan ini mendeskripsikan tahapan prosedur audit yang dilakukan untuk mengaudit PT. BCD. Laporan ini membahas mengenai isuisu seperti pembatasan lingkup audit, penurunan nilai aset Construction in Progress, dan keraguan atas keberlangsungan usaha. Selain itu juga dilakukan analisis mengenai aset tetap dan proses audit di PT. BCD.

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This internship report contains description about the audit process done at PT. BCD which engaged in cement production industry. This report describes the steps of the audit procedures taken in auditing PT. BCD. This report describes the issues such as limitation of scope in auditing procedures, company’s going concern, and the impairment of tangible assets owned under the classification of Construction in Progress. This report also shows the analysis of the audit procedures done by the auditors and the tangible assets owned by PT. BCD."

"Laporan magang ini membahas mengenai perlakuan akuntansi dan prosedur audit atas Cash Call dan Joint Interest Billing pada PT XYZ, sebuah perusahaan minyak dan gas bumi yang terlibat di dalam sebuah Kontrak Kerja Sama dengan beberapa perusahaan minyak dan gas bumi lain di blok Jabung, Jambi. Secara lebih rinci, laporan ini akan membahas mengenai perlakuan akuntansi yang diterapkan PT XYZ atas Cash Call dan Joint Interest Billing serta bagaimana prosedur audit yang dijalankan KAP TWR dapat memberikan keyakinan yang memadai atas kewajaran penyajian Cash Call dan Joint Interest Billing. Selain itu, laporan ini juga akan membahas mengenai bentuk kerja sama yang dijalankan PT XYZ bersama beberapa perusahaan lain di blok Jabung, Jambi.Hasil laporan magang ini menyimpulkan bahwa bentuk kerja sama dan perlakuan akuntansi atas Cash Call dan Joint Interest Billing yang dijalankan oleh PT XYZ telah sesuai dengan standar dan prinsip akuntansi yang berlaku umum di Indonesia. Selain itu, prosedur audit yang dilakukan KAP TWR telah mampu memberikan keyakinan yang memadai bahwa Cash Call dan Joint Interest Billing telah disajikan secara wajar.

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This report is to investigate the accounting treatment and audit procedure of Cash Call and Joint Interest Billing on PT XYZ, an oil and gas company which is involved on Joint Venture Contract with some other companies at Jabung?s area, Jambi. This report further defines about accounting treatment performed by PT XYZ over Cash Call and Joint Interest Billing and also about how audit procedure performed by KAP TWR gives sufficient assurance that Cash Call and Joint Interest Billing are fairly stated. Beside that, this report is also discusses the form of joint venture between PT XYZ and some other companies at Jabung?s area, Jambi.In conclusion, form of joint venture and accounting treatment over Cash Call and Joint Interest Billing are presented in accordance with the generally accepted accounting principles and standards in Indonesia. Audit procedure performed by KAP TWR is able to obtain sufficient assurance that Cash Call and Joint Interest Billing are fairly stated."

"Laporan magang ini membahas prosedur audit atas penelaahan kredit yang diberikan Bank BRP yang merupakan salah satu dari prosedur audit umum atas kredit. Proses penelaahan kredit meliputi pemeriksaan terhadap kelengkapan dokumen kredit, pengisian kertas kerja penelaahan kredit, dan pemeringkatan kualitas kredit dari debitur yang bersangkutan. Proses penelaahan kredit bertujuan untuk memeriksa kesesuaian pemberian kredit Bank BRP dengan peraturan-peraturan yang berlaku. Temuan audit dari penelaahan kredit Bank BRP antara lain kurang cukupnya agunan atas beberapa debitur dan kurang lengkapnya dokumen yang diberikan beberapa debitur.

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This internship report discusses about the audit procedure of loan review at Bank BRP which is one of the general audit procedures of credit. The loan review process includes inspecting the completeness of credit document, filling the loan review working paper, and grading the credit quality of related debtor. The loan review process is intended to examine the conformity of credit facility granted by Bank BRP to the prevailing rules. Audit findings from the loan review are inadequacy of guarantee from some debtors and insufficiency of documents that are provided by some debtors."

"Penelitian ini dilakukan untuk mengetahui apakah perkembangan masyarakat di suatu negara dan sharia governance berpengaruh positif terhadap pengungkapan ISR pada bank syariah. Sampel yang digunakan dalam penelitian ini adalah 34 bank syariah dari negara Indoensia, Malaysia, dan negara-negara Gulf Cooperation Council (GCC) pada tahun 2011 hingga 2013. Hasil penelitian ini menunjukkan hasil tingkat pengungkapan ISR yang masih rendah. Selain itu, hasil penelitian juga menunjukkan bahwa perkembangan masyarakat dan islamic governance score terbukti berhubungan positif dan signifikan mempengaruhi bank syariah untuk pengungkapan ISR.

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The objective of this study is to determine whether the human development in a country and sharia governance positively and significantly related to the disclosure of ISR in Islamic banks. The research uses 34 Islamic banks from countries of Indonesia, Malaysia, and the countries of the Gulf Cooperation Council (GCC) in 2011 to 2013. The results of this study show ISR disclosure level is still low. In addition, the results also indicate that the human development and islamic governance scores show to be associated positively and significantly affect Islamic banks to disclosure of ISR."

"[ABSTRAKLaporan magang ini membahas analisis pelaksanaan uji tuntas pada akuisisi PT PUM Uji tuntas merupakan salah satu jasa atestasi dalam bentuk perikatan prosedur yang disepakati agreed upon procedures Dalam laporan ini dibahas prosedur uji tuntas terkait akuisisi PT PUM Selain itu laporan ini juga membahas prosedur uji tuntas pada akuisisi PT PUM yang dilakukan oleh KAP KPS apakah sesuai dengan standar atestasi mengenai perikatan prosedur yang disepakati ;

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ABSTRACTThis Internship reports analysis on due diligence procedure on PT PUM acquisition Due diligence is one of attestation service agreed upon procedures This report describes about due diligence procedures on the acquisition of PT PUM In addition this report also analyze the due diligence on acquisition of PT PUM that conduct by KAP KPS in accordance with attestation standard of agreed upon procedures ;This Internship reports analysis on due diligence procedure on PT PUM acquisition Due diligence is one of attestation service agreed upon procedures This report describes about due diligence procedures on the acquisition of PT PUM In addition this report also analyze the due diligence on acquisition of PT PUM that conduct by KAP KPS in accordance with attestation standard of agreed upon procedures , This Internship reports analysis on due diligence procedure on PT PUM acquisition Due diligence is one of attestation service agreed upon procedures This report describes about due diligence procedures on the acquisition of PT PUM In addition this report also analyze the due diligence on acquisition of PT PUM that conduct by KAP KPS in accordance with attestation standard of agreed upon procedures ]"

"Kebutuhan akan laporan keuangan yang transparan dan akuntabel membuat sejumlah peraturan mewajibkan perusahaan untuk menyajikan laporan keuangan yang telah di audit. Sehingga, peluang profesi sebagai akuntan publik semakin besar dan menjadikan jumlah kantor akuntan publik (KAP) semakin bertambah. 4 KAP besar yang selama ini menguasai sebagian besar pasar jasa audit menghadapi beberapa pesaing lokal dalam pasar jasa audit di Indonesia, setelah diterapkannya peraturan mengenai rotasi auditor. Penelitian ini bertujuan untuk meneliti pengaruh konsentrasi jasa audit dan market power KAP audit terhadap audit fee di Indonesia. Sample yang digunakan adalah perusahaan klien audit yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Penelitian ini menemukan struktur pasar jasa audit di Indonesia adalah oligopoli lemah, kecuali untuk industri pertambangan yang termasuk oligopoli tinggi. Selain itu, penelitian ini menemukan bahwa pasar jasa audit di Indonesia memiliki tingkat konsentrasi yang rendah. Hal tersebut mengindikasikan bahwa tingkat persaingan jasa audit di Indonesia tinggi. Penelitian ini juga menemukan bahwa market power KAP dan konsentrasi pasar jasa audit berhubungan positif dengan audit fee.

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The need for transparant and accountable financial report makes a number of rules require companies to present audited financial report. Furthermore, profession as a public accountant has good opportunity and increase number of public accountant company. Big 4 public accountant companies that controlled most of the audit services market this time faces several local competitors in the audit market in Indonesia, after the implementation of auditor rotation rules. The purpose of this study is to provide empirical evidence about the effect on audit market concentration and audit company?s market power to audit fee in Indonesia. Sample in this study is non-financial listed audit client in Bursa Efek Indonesia in 2012-2014. This study found that audit market structure in Indonesia is low oligopoly, unless minning industry which has high oligopoly. Moreover, this study found that audit market in Indonesia has low concentration level. This evidance are indicating a high audit service competition level in Indonesia. This study also found evidance that audit company?s market power and audit market concentration has positif effect on audit fee in audit market."

"ABSTRAKLaporan ini membahas mengenai evaluasi terhadap prosedur penerimaan klien yang merupakan bagian dari penerapan manajemen risiko operasional dalam jasa perpajakan PT KAF. Pembahasan akan menyajikan tentang evaluasi pada implementasi dan prosedur penerimaan klien PT KAF. Evaluasi akan dilakukan dengan membandingkan kesesuaian prosedur tersebut dengan pedoman yang ada, yakni ISQC (International Standard on Quality Control) 1 yang dikeluarkan oleh IAASB (International Auditing and Assurance Standards Board). Laporan magang ini juga akan membahas mengenai aktivitas magang di PT KAF dan bagaimana pelaksanaan kegiatan magang menjadi suatu proses pembelajaran secara teknis dan pengembangan diri melalui refleksi diri.

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ABSTRACT

This report discusses about the evaluation on client acceptance procedure that part of the operational risk managament implementation on PT KAF tax services. The discussion will discloses about the evaluation on implementation and client acceptance procedure of PT KAF. Furthermore, the report will be discusses about the implementation of client acceptance procedure on one of the PT KAF client. The evaluation conducted by comparing the current procedure with the relevant guidance, which is ISQC (International Standard on Quality Control) 1 that issued by IAASB (International Auditing and Assurance Standards Board). This internship report will also discusses about the internship activities in PT KAF dan how this internship activities will be a valuable learning process for self development through self-reflection."