Panjaitan, Calvin Saction (2022) TINJAUAN AUDIT ATAS PENGAKUAN PENDAPATAN OLEH KAP SYAMSUL BAHRI TERHADAP PSAK 72 DIMASA PANDEMI COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Calvin Saction Panjaitan_1302190488.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (23kB) |
|
Text (Abstrak)
02. Abstrak_Calvin Saction Panjaitan_1302190488.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Calvin Saction Panjaitan_1302190488.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (36kB) |
|
Text (Bab I)
05. Bab I_Calvin Saction Panjaitan_1302190488.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (18kB) |
|
Text (Bab II)
06. Bab II_Calvin Saction Panjaitan_1302190488.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (45kB) |
|
Text (Bab III)
07. Bab III_Calvin Saction Panjaitan_1302190488.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (47kB) |
|
Text (Bab IV)
08. Bab IV_Calvin Saction Panjaitan_1302190488.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (9kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Calvin Saction Panjaitan_1302190488.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB) |
Abstract
Audit pengakuan pendapatan berkaitan erat dengan vouching yang dilakukan oleh auditor untuk melihat setiap transaksi yang dapat diakui sebagai pendapatan oleh perusahaan klien. Pada karya tulis ini penulis meninjau kesiapan KAP dalam melakukan audit siklus pendapatan dan prosedur audit yang dilakukan KAP sehubungan diterapkannya PSAK 72 dan prosedur audit di masa pandemi Covid19. Objek penulisan karya tulis ialah KAP Syamsul Bahri. Aturan terkait pengakuan pendapatan yang diterapkan oleh KAP Syamsul Bahri mengalami perubahan dimana sebelum tanggal 1 Januari 2020, KAP Syamsul Bahri menggunakan PSAK 23 yang kemudian diganti menjadi PSAK 72. Perubahan acuan tersebut memiliki pengaruh terhadap kinerja auditor yaitu meningkatkan vouching terkait pengumpulan bukti dan penelusuran lebih lanjut atas surat kontrak yang dimiliki oleh perusahaan tersebut. Di masa pandemi Covid-19 pemerintah mengeluarkan aturan terkait pembatasan kegiatan fisik dimana aturan tersebut akan berpengaruh terhadap prosedur audit yang dilakukan oleh KAP Syamsul Bahri. Dampak aturan tersebut meliputi jumlah auditor yang dibatasi dalam melakukan cek fisik dan penyesuaian waktu operasional perusahaan. / Revenue recognition audits are closely related to vouching performed by auditors to see every transaction that can be recognized as revenue by client companies. In this paper, the author reviews the readiness of KAP in conducting revenue cycle audits and audit procedures carried out by KAP in connection with the implementation of PSAK 72 and audit procedures during the Covid-19 pandemic. The object of writing the paper is KAP Syamsul Bahri. The rules related to revenue recognition applied by KAP Syamsul Bahri have changed where before January 1, 2020, KAP Syamsul Bahri used PSAK 23 which was later changed to PSAK 72. The change in reference has an influence on the auditor's performance, namely increasing vouching related to evidence collection and further investigation of the contract letter owned by the company. During the Covid-19 pandemic the government issued rules related to restrictions on physical activities where these rules would affect the audit procedures carried out by KAP Syamsul Bahri. The impact of these rules includes the number of auditors who are limited in conducting physical checks and adjusting the company's operating time.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Prosedur Audit, Siklus Pendapatan, Covid-19, PSAK 72, Audit Procedures, Revenue Cycle, Covid-19, PSAK 72 |
| 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: | 19 May 2023 04:12 |
| Last Modified: | 19 May 2023 04:12 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1476 |
Actions (login required)
 |
View Item |