TRIGNO, DAVID SACHIO (2022) TINJAUAN ATAS PELAKSANAAN PROSEDUR AUDIT ASET TETAP PT X OLEH KAP MENNIX & REKAN. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Audit atas aset tetap memiliki prosedur memiliki proses yang harus mengikuti standar atau kebijakan yang berlaku dan selalu menyesuaikan dengan perubahan yang terjadi dari waktu ke waktu. Berdasarkan prosedur tersebut, hasil berupa temuan audit aset tetap diperoleh dan sangat penting bagi laporan keuangan suatu entitas bisnis. Perubahan yang terjadi terhadap prosedur audit aset tetap bisa terjadi akibat kondisi yang tidak terduga seperti pandemi Covid-19 yang sedang kita alami dimana auditor harus menyesuaikan prosedur audit sesuai dengan kondisi dan keterbatasan yang ada. Penelitian ini bertujuan untuk membandingkan praktik prosedur audit yang dilakukan KAP Mennix & Rekan dengan prosedur yang berlaku di masa pandemi Covid-19. Penulis menggunakan metode penelitian kualitatif berupa studi kepustakaan dan studi lapangan. Hasil dari penelitian ini menunjukkan KAP Mennix & Rekan sebagian besar telah melakukan audit sesuai dengan prosedur yang berlaku dan sesuai dengan teori yang ada. Namun, KAP Mennix & Rekan masih membutuhkan evaluasi untuk melakukan prosedur audit yang masih belum terlaksana akibat keterbatasan yang dialami./ The audit of fixed assets has procedures and processes that must follow applicable standards or policies and always adapt to changes that occur from time to time. Based on these procedures, the results in the form of fixed asset audit findings are obtained and are very important for the financial statements of a business entity. Changes that occur to fixed asset audit procedures can occur due to unexpected conditions such as the Covid-19 pandemic that we are currently experiencing where auditors must adjust audit procedures according to existing conditions and limitations. This study aims to compare the practice of audit procedures carried out by KAP Mennix & Partners with procedures applicable during the Covid-19 pandemic. The author uses qualitative research methods in the form of library research and field studies. The results of this study indicate that the majority of KAP Mennix & Partners have conducted audits in accordance with applicable procedures and in accordance with existing theories. However, KAP Mennix & Partners still needs evaluation to carry out audit procedures which have not been implemented due to the limitations experienced.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Audit, prosedur audit, aset tetap, pandemi Covid-19, Audit, audit procedures, fixed assets, Covid-19 pandemic |
| 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: | 08 Nov 2022 01:54 |
| Last Modified: | 08 Nov 2022 01:54 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/482 |
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