RASYID, USAMAH ABDUR (2022) Tinjauan Risiko Audit dalam Audit Kinerja PDAM Kabupaten Jepara oleh Perwakilan BPKP Provinsi Jawa Tengah. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dalam rangka penyediaan dan pengendalian air bersih sangat penting guna menunjang kebutuhan masyarakat terlebih lagi pada saat pandemi Covid-19. Adanya PDAM yang mengelola air bersih dan meningkatnya permintaan air bersih saat pandemi. Penting bagi pemerintah Indonesia untuk memeriksa kinerja setiap perusahaan air minum setiap daerah dengan melakukan pemeriksaan atau pengauditan pada PDAM dan di kegiatan audit selalu ada risiko yang menghambat tujuan audit. Karya tulis ini bertujuan untuk mengetahui risiko audit yang dimiliki Auditor dan cara memitigasi risiko audit dalam audit kinerja Perusahaan Daerah Air Minum (PDAM) Kabupaten Jepara oleh Perwakilan BPKP Provinsi Jawa Tengah. Metode penelitian yang digunakan karya tulis ini meliputi studi kepustakaan dan Studi lapangan. Kesimpulan dari hasil tinjauan karya tulis ini adalah resiko audit dipengaruhi oleh dua jenis risiko yaitu risiko yang dimiliki perusahaan sebagai Auditee dan risiko Auditor. Ada lima risiko audit dalam tinjauan di karya tulis ini Auditii tidak sesuai dengan yang direncanakan;Penugasan Terlambat dilakasanakan RMP & RPL; Remote audit – data tidak tersedia/ data yang didapat lama dan Komunikasi tidak lancar/Perbedaan presepsi;Tidak ada Tindak Lanjut atas rekomendasi; Salah mengambil Simpulan. / In order to provide and control clean water is very important to support the needs of the community especially during the Covid-19 pandemic. The existence of PDAMs that manage clean water and the increasing demand for clean water during a pandemic. It is important for the Indonesian government to check the performance of each drinking water company in each region by conducting an examination or auditing of the PDAM and in audit activities there are always risks that hinder the audit objectives. This paper aims to determine the audit risks owned by the Auditor and how to mitigate audit risks in the performance audit of the Jepara Regency Water Supply Company (PDAM) by the Central Java Province BPKP Representative. The research methods used in this paper include literature study and field study. The conclusion of the review of this paper is that audit risk is influenced by two types of risk, namely the risk owned by the company as the Auditee and the Auditor's risk. There are five audit risks in the review in this paper Auditii is not in accordance with the plan; Late Assignment of RMP & RPL; Remote audit - data is not available / data obtained for a long time and communication is not smooth / differences in perceptions; No Follow-up on recommendations; Wrong conclusion.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | audit risk, performance audit, performance evaluation, BPKP representative of Central Java Province, Auditee, Auditor, risiko audit, audit kinerja, evaluasi kinerja, perwakilan BPKP Provinsi Jawa tengah, Auditee, Auditor |
| 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: | 13 Oct 2023 00:51 |
| Last Modified: | 13 Oct 2023 00:51 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2110 |
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