SILITONGA, RUTH FEBRINA (2022) TINJAUAN ATAS PROSEDUR AUDIT PIUTANG USAHA PT Y OLEH KAP X DI MASA PANDEMI. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Sejak Maret 2020, pandemi Covid-19 telah menyerang Indonesia. Pandemi Covid-19 membawa banyak dampak terhadap berbagai sektor, tidak terkecuali sektor audit. Pembatasan sosial mulai diberlakukan tanpa terkecuali untuk mencegah penyebaran Covid-19 yang kian meluas. Hal tersebut tentu menjadi suatu hambatan dan tantangan bagi para auditor dalam melakukan audit. Prosedur audit yang dilaksanakan auditor pada umumnya membutuhkan kehadiran langsung seperti pemeriksaan fisik, reperformance, dan observasi. Di masa pandemi yang seperti ini, auditor tentunya harus mencari alternatif lain dalam melaksanakan prosedur auditnya. Penelitian ini ditujukan bagi para pembaca yang ingin mengetahui bagaimana prosedur-prosedur audit terkhususnya untuk akun piutang usaha yang dilakukan auditor KAP X di masa pandemi. Penulis menggunakan metode wawancara dan observasi dalam memperoleh data untuk penelitian ini. Beberapa aspek yang dibahas di penelitian ini yakni perencanaan, prosedur audit, perubahan prosedur audit selama masa pandemi, kendala, serta tindakan yang diambil auditor KAP X untuk mengatasi hambatan selama melaksanakan audit. / Since March 2020, Covid-19 pandemic has attacked Indonesia. This pandemic brings many impacts to various sector, no exception to audit sector. Social distancing which applied by the government to prevent the spread of Covid-19. It becomes obstacle and challenges to auditors in performing audit. Generally, audit procedures require direct attendance such as physical examination, reperformance, and observation. Therefore, auditors need to find some alternative way to overcome this problem. This research is intended for readers who want to know how these procedures, especially in auditing the accounts receivable, is done by auditors in KAP X during the pandemic. Author uses interview and observation method to get the data. Some aspects that are discussed in this research such as planning, audit procedures, changes in audit procedures during pandemic, problem and response of the KAP X auditors during pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | pandemic, audit procedures, accounts receivable, obstacle and response, pandemi, prosedur audit, piutang usaha, kendala dan tindakan. |
| 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: | 10 Aug 2023 01:41 |
| Last Modified: | 10 Aug 2023 01:41 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1867 |
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