Pengujian prosedur audit atas penjualan aset tetap padastudi kasus pt abx di kantor akuntan publik irfan waluyo & rekan

DETAIL KOLEKSI

Pengujian prosedur audit atas penjualan aset tetap padastudi kasus pt abx di kantor akuntan publik irfan waluyo & rekan

Oleh : Maysella Fadhilah Pasha

Info Katalog

Status Posting : Published

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Ayu Aulia Oktaviani

Subyek : AUDITING;ECONOMIC LIFE OF FIXED ASSETS

Kata Kunci : audit procedures, sale of fixed assets, auditing standards, psak 216, audit evidence.

File Repositori

No.	Nama File	Hal.	Link
1.	2026_LM_SPA_023102501024_Halaman-Judul.pdf
2.	2026_LM_SPA_023102501024_Surat-Pernyataan-Revisi-Terakhir.pdf
3.	2026_LM_SPA_023102501024_Surat-Hasil-Similaritas.pdf
4.	2026_LM_SPA_023102501024_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf
5.	2026_LM_SPA_023102501024_Lembar-Pengesahan.pdf
6.	2026_LM_SPA_023102501024_Pernyataan-Orisinalitas.pdf
7.	2026_LM_SPA_023102501024_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf
8.	2026_LM_SPA_023102501024_Bab-1.pdf
9.	2026_LM_SPA_023102501024_Bab-2.pdf
10.	2026_LM_SPA_023102501024_Bab-3.pdf
11.	2026_LM_SPA_023102501024_Bab-4.pdf
12.	2026_LM_SPA_023102501024_Bab-5.pdf
13.	2026_LM_SPA_023102501024_Daftar-Pustaka.pdf
14.	2026_LM_SPA_023102501024_Lampiran.pdf

Abstrak
Abstract

A Analisis penerapan prosedur audit atas penjualan aset tetap pada pt abx yang dilakukan oleh kantor akuntan publik irfan waluyo & rekan bertujuan untuk memastikan bahwa transaksi penjualan aset tetap telah dicatat dan disajikan secara wajar sesuai dengan psak 216 tentang aset tetap. pendekatan yang digunakan adalah studi kasus deskriptif melalui kegiatan magang dengan melakukan observasi, penelaahan dokumen pendukung, serta analisis terhadap kertas kerja pemeriksaan audit. hasil analisis menunjukkan bahwa auditor telah melaksanakan prosedur audit berupa pemeriksaan dokumen pendukung, vouching, recalculation, pemeriksaan jurnal, dan evaluasi penyajian laporan keuangan sesuai dengan sa 315, sa 330, sa 500, sa 520, dan sa 530. prosedur tersebut menghasilkan bukti audit yang cukup dan tepat sehingga transaksi penjualan aset tetap dinyatakan telah dicatat secara akurat, perhitungan laba atau rugi penjualan telah sesuai, serta penyajiannya telah memenuhi ketentuan standar akuntansi yang berlaku. hasil laporan tugas akhir ini memberikan gambaran mengenai penerapan prosedur audit atas penjualan aset tetap di kantor akuntan publik serta pentingnya pelaksanaan prosedur audit yang memadai dalam mendukung kewajaran laporan keuangan.

A An analysis of the application of audit procedures regarding the sale of fixed assets at pt abx, conducted by the public accounting firm of irfan waluyo & partners, aims to ensure that the transactions involving the sale of fixed assets have been recorded and presented fairly in accordance with psak 216 on fixed assets. the approach used was a descriptive case study through an internship involving observation, review of supporting documents, and analysis of audit working papers. the results of the analysis indicate that the auditors carried out audit procedures including the examination of supporting documents, vouching, recalculation, review of journal entries, and evaluation of the presentation of financial statements in accordance with sa 315, sa 330, sa 500, sa 520, and sa 530. these procedures yielded sufficient and appropriate audit evidence, thereby confirming that the sales of fixed assets were accurately recorded, the calculation of gains or losses on sales was appropriate, and their presentation complied with applicable accounting standards. the findings of this final project report provide an overview of the application of audit procedures for the sale of fixed assets at a public accounting firm, as well as the importance of performing adequate audit procedures to support the fairness of financial statements.