AL QAF, AHMAD ZAIKIFLI (2022) Tinjauan Penerapan Prosedur Pengujian Substantif Persediaan di Masa Pandemi - Studi Kasus Audit KAP SEA. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Ahmad Zaikifli Al Qaf_1302190380.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (68kB) |
|
Text (Abstrak)
02. Abstrak_Ahmad Zaikifli Al Qaf_1302190380.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Ahmad Zaikifli Al Qaf_1302190380.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (84kB) |
|
Text (Bab I)
05. Bab I_Ahmad Zaikifli Al Qaf_1302190380.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (93kB) |
|
Text (Bab II)
06. Bab II_Ahmad Zaikifli Al Qaf_1302190380.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (140kB) |
|
Text (Bab III)
07. Bab III_Ahmad Zaikifli Al Qaf_1302190380.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (142kB) |
|
Text (Bab IV)
08. Bab IV_Ahmad Zaikifli Al Qaf_1302190380.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Ahmad Zaikifli Al Qaf_1302190380.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (5kB) |
Abstract
Pandemi Covid-19 mengakibatkan gangguan pada proses perencanaan maupun pelaksanaan prosedur pengujian substantif atas audit yang dilakukan oleh auditor sehingga upaya untuk mengumpulkan bukti audit yang relevan dan cukup menjadi tidak efisien. Sementara itu, auditor diharuskan untuk merancang dan mengimplementasikan respons keseluruhan untuk menanggapi risiko kesalahan penyajian laporan keuangan yang telah disusun oleh klien. Oleh karena itu, auditor perlu menetapkan strategi yang tepat dalam perancangan perencanaan dan pelaksanaan prosedur pengujian substantif terutama pada persediaan. Kerumitan atas pelaksanaan audit pada persediaan utamanya dikarenakan nilai persediaan yang besar dan material di neraca saldo. Metodologi yang digunakan dalam penelitian ini adalah wawancara, studi kepustakaan, serta dokumentasi. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana proses perencanaan dan pelaksanaan prosedur pengujian substantif atas persediaan yang dilakukan oleh KAP SEA di masa pandemi. Hasil dari penelitian ini menunjukkan adanya kendala dalam pelaksanaan prosedur pengujian substantif terutama yang berkaitan dengan pemeriksaan fisik secara langsung dan pengiriman konfirmasi kepada pihak ketiga. Oleh karena itu, auditor KAP SEA menerapkan beberapa prosedur alternatif untuk dapat tetap mengumpulkan bukti audit yang relevan dan cukup. / Covid-19 pandemic has resulted in disruptions in the planning process as well as the implementation of substantive testing procedures for audits carried out by auditors so that efforts to collect relevant and sufficient audit evidence is inefficient. Meanwhile, auditor is required to design and implement an overall response to respond to the risk of misstatement of the financial statements that have been prepared by the client. Therefore, auditor needs to establish the right strategy in designing the planning and performing substantive testing procedures, especially on inventory. The complexity of performing an audit of inventories is mainly due to the large and material value of inventories in the trial balance. The methodology used in this study are interviews, literature study, and documentation. The purpose of this study was to find out how the process of planning and performing substantive testing procedures for inventory carried out by KAP SEA during the pandemic. The results of this study indicate that there are obstacles in the implementation of substantive testing procedures, especially those relating to direct physical examinations and sending confirmations to third parties. Therefore, the auditor of KAP SEA applies several alternative procedures to be able to continue to collect relevant and sufficient audit evidence.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pandemi Covid-19, Prosedur Pengujian Substantif, KAP SEA, Persediaan, Covid-19 Pandemic, Substantive Testing Procedures, KAP SEA, Inventory |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 May 2023 02:50 |
| Last Modified: | 09 May 2023 02:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1381 |
Actions (login required)
 |
View Item |