ABSTRACT. Key words: evidence audit, reliability. Universitas Kristen Maranatha
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- Herman Atmadjaja
- 6 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT Based on research conducted by (Beasley et al, 2011) note that 80% of audit failure due to poor audit evidence. In these studies it is known that one of the greatest deficiency audit is difficult to gather audit evidence. The research is a qualitative study using triangulation method. In the data collection techniques, "Triangulation is defined as data collection techniques are combining of various data collection techniques and data sources that already exist." It can be concluded that the triangulation is defined as checking data from various sources in various ways, and various times. Thus there is source triangulation, triangulation techniques and triangulation of time. On the role of the variable Source Audit Evidence The research is of 8 items described statements are statements that greatly increased 4, 2 and 3 Neutral slightly increased. Key words: evidence audit, reliability vi
2 ABSTRAK Berdasarkan penelitian yang dilakukanoleh (Beasley dkk, 2011) diketahui bahwa 80% audit mengalami kegagalan disebabkan karena bukti audit yang buruk. Dalam penelitian tersebut diketahui bahwa salah satu defisiensi audit yang paling besar adalah kesulitan untuk mengumpulkan bukti audit. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan metode triangulasi. Dalam teknik pengumpulan data, Triangulasi diartikan sebagai teknik pengumpulan data yang bersifat menggabungkan dari berbagai teknik pengumpulan data dan sumber data yang telah ada. Dapat disimpulkan bahwa triangulasi diartikan sebagai pengecekan data dari berbagai sumber dengan berbagai cara, dan berbagai waktu. Dengan demikian terdapat triangulasi sumber, triangulasi teknik dan triangulasi waktu. Pada variable Peranan Sumber Bukti Audit Hasil penelitiannya adalah dari 8 item pernyataan yang dijelaskan terdapat 4 pernyataan yang sangat meningkat, 2 Netral dan 3 sedikit meningkat. Kata-Katakunci: bukti audit, reliabilitas vii
3 DAFTAR ISI Halaman KATA PENGANTAR... i ABSTRACT... ii ABSTRAK... iii DAFTAR ISI... iv DAFTAR TABEL... x DAFTAR LAMPIRAN... xi BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 5 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS Pengertian Audit Jenis-Jenis Auditing Bukti Audit Pengertian Bukti Audit Sifat Bukti Audit Ketepatan Bukti Reliabilitas Audit Jenis-Jenis Bukti Audit Laporan Audit Definisi Laporan Audit Empat Kategori Laporan Audit viii
4 2.5 Kerangka Pemikiran Hipotesis BAB III OBJEK DAN METODE PENELITIAN Objek Penelitian Metode Penelitian Jenis Data Teknik Pengumpulan Data Populasi dan Sampel Metode Pengembangan Instrumen BAB IV HASIL PENELITIAN DAN PEMBAHASAN Gambaran Karakteristik Responden Tanggapan Responden Mengenai Peranan Sumber Bukti Audit Dalam Menunjang Reliabilitas Laporan Audit di Bandung BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP (CURRICULUM VITAE) ix
5 DAFTAR TABEL Halaman Tabel I Karakteristik Responden Berdasarkan Jenis Kelamin Tabel II Karakteristik Responden Berdasarkan Usia Tabel III Karakteristik Responden Berdasarkan Tingkat Pendidikan Tabel IV Karakteristik Responden Berdasarkan Pendidikan Auditor Tabel V Karakteristik Responden Berdasarkan Pengalaman Kerja Tabel VI Tabel VII Tabel VIII Tabel IX Tabel X Tabel XI Tabel XII Tabel XIII Tanggapan Responden Mengenai Pernyataan Auditor Memperoleh Bukti Dari Sumber Yang Independen Tanggapan Responden Mengenai Pernyataan Informasi Yang Dihimpun Berasal Dari Sumber Yang Berbeda Tanggapan Responden Mengenai Pernyataan Sumber Bukti Tidak Memberikan Banyak Informasi Informasi Yang Berasal Dari Audit Sebelumnya Informasi Yang Berasal Dari Anggota Tim Lainnya Tanggapan Responden Mengenai Pernyataan Auditor Memperoleh Bukti Dari Rekan di Perusahaan Lain Data Yang Dihasilkan Oleh Sistem Akuntansi Entitas Sebagai Bukti.. 43 Data Yang Dihasilkan Oleh Sistem Informasi Akuntansi xi
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ABSTRAK Peranan Audit Operasional Atas Pengendalian Proses Produksi Dalam Usaha Menekan Tingkat Kecacatan Produk (Studi Terbatas Pada PT. X Unit Usaha TI) Dewasa ini perusahaan dihadapkan pada persaingan
Lebih terperinciABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS FUNGSI PERSONALIA
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS FUNGSI PERSONALIA Saat ini dunia sedang mengalami krisis ekonomi. Krisis tersebut berdampak sangat besar terhadap aktivitas perusahaan di dunia.
Lebih terperinciABSTRACT THE ROLE OF INTERNAL AUDITING IN ENHANCING THE EFFECTIVENESS OF THE INTERNAL CONTROL OF CASH RECEIPTS
ABSTRACT THE ROLE OF INTERNAL AUDITING IN ENHANCING THE EFFECTIVENESS OF THE INTERNAL CONTROL OF CASH RECEIPTS Cash with some of its characteristics is part of asset that is most vulnerable to embezzlement
Lebih terperinciDAFTAR ISI.. ABSTRAK.. i. KATA PENGANTAR.. ii. DAFTAR TABEL.. x DAFTAR GAMBAR.. DAFTAR LAMPIRAN.. xiv. 1.1 Latar Belakang Penelitian..
DAFTAR ISI LEMBAR PENGESAHAN MOTTO ABSTRAK.. i KATA PENGANTAR.. ii DAFTAR ISI.. v DAFTAR TABEL.. x DAFTAR GAMBAR.. xiii DAFTAR LAMPIRAN.. xiv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian.. 1 1.2 Identifikasi
Lebih terperinciKata Kunci : kualitas pelayanan elektronik, kepuasan pelanggan, electronic ticket
ABSTRAK Perkembangan teknologi dan penggunaan internet memberikan pengaruh yang cukup besar bagi sistem pemerintahan suatu negara. Penggunaan internet menjadi kesempatan bagi pemerintah untuk meningkatkan
Lebih terperinciAbstrak. Universitas Kristen Maranatha
Abstrak Penelitian ini dilakukan untuk mengetahui gambaran mengenai work engagement berdasarkan ketiga aspek-nya, yaitu vigor, dedication, dan absorption pada guru SLB X di Bandung. Sesuai dengan tujuan
Lebih terperinciABSTRAK. Kata Kunci: faktur pajak fiktif, e-faktur, kepatuhan wajib pajak, dan pajak pertambahan nilai
ABSTRAK Penerapan E-Faktur Pajak Pertambahan Nilai (PPN) dianggap dapat mengurangi jumlah peredaran faktur pajak fiktif dan juga dapat meningkatkan kepatuhan wajib pajak terkhusus para Pengusaha Kena Pajak
Lebih terperinciABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENJUALAN (STUDI KASUS PADA PT. MITRA PRIMA SAGITA LESTARI, BANDUNG)
ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENJUALAN (STUDI KASUS PADA PT. MITRA PRIMA SAGITA LESTARI, BANDUNG) Aktivitas penjualan merupakan salah satu aktivitas
Lebih terperinciDAFTAR ISI. KATA PENGANTAR... i. DAFTAR ISI... iv. DAFTAR GAMBAR... xi. DAFTAR TABEL... xii. DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN...
DAFTAR ISI LEMBAR PENGESAHAN ABSTRAK KATA PENGANTAR... i DAFTAR ISI... iv DAFTAR GAMBAR... xi DAFTAR TABEL... xii DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN... 1 1.1 Latar Belakang Penelitian... 1 1.2 Rumusan
Lebih terperinciDAFTAR ISI. Halaman. repository.unisba.ac.id
DAFTAR ISI Halaman HALAMAN JUDUL... i PERSETUJUAN SKRIPSI... ii PERNYATAAN ORISINALITAS... iii ABSTRACT... iv ABSTRAK...v MOTO... vi KATA PENGANTAR... vii DAFTAR ISI...x DAFTAR TABEL...xv DAFTAR GAMBAR...xx
Lebih terperinciABSTRAK. Kata Kunci : teacher centered learning, student centered learning, minat, karir, akuntan publik
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh metode pembelajaran pengauditan Teacher Centered Learning/ TCL dan metode pembelajaran pengauditan Student Centered Learning/ SCL terhadap minat
Lebih terperinciABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilaksanakan untuk mengetahui derajat self-efficacy belief pada siswa kelas XI. Penelitian ini menggunakan metode deskriptif dengan teknik survey dan pengambilan data melalui kuesioner.
Lebih terperinciINTISARI. Penelitian ini bertujuan untuk mengetahui bagaimana persepsi mahasiswa mengenai
INTISARI Penelitian ini bertujuan untuk mengetahui bagaimana persepsi mahasiswa mengenai lingkungan kerja auditor, bagaimana pilihan karir mahasiswa akuntansi serta bagaimana pengaruh persepsi mahasiswa
Lebih terperinciABSTRACT. Keywords: Sociodemographic Factor, Attitude Factor, Contextual Factor, Entrepreneurial Intentions
ABSTRACT Unemployment in Indonesia is being increased, this was due to lack of employment and lack of one s intentions for entrepreneurship. This study aims to examine and analyze the sociodemographic
Lebih terperinciABSTRAK. vii Universitas Kristen Maranatha
ABSTRAK Kualitas hasil pekerjaan auditor bisa juga dilihat dari kualitas keputusankeputusan yang diambil. Ikatan Akuntan Indonesia menyatakan bahwa audit yang dilakukan auditor dikatakan berkualitas, jika
Lebih terperinciABSTRACT. Keywords: Internal Audit, avoid and detect fraud. Universitas Kristen Maranatha
i ABSTRACT This study aimed to examine the influence of Internal Audit to avoid and detect cheats on several manufactur companies in Bandung. Internal Audit Consortium of Professional organizations (2004:
Lebih terperinciABSTRACT. Key words: differential accounting, net present value method (NPV), payback period method, decision making. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to know how much important the differential accounting have a role for making a desicion. This research is talking about a printing company that have a problem
Lebih terperinciABSTRACT. Keywords: Receivable, Sales, Internal Audit. Universitas Kristen Maranatha
ABSTRACT Receivable sales is one of the most important post for the life survival of the company. The purpose of this research is to find out if the application of internal audit in the company has been
Lebih terperinciABSTRAK. viii Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilaksanakan untuk mengetahui gambaran mengenai Work- Family Conflict pada istri yang bekerja di Perusahaan X kota Bandung. Menurut Khan et al. (1964), Work-Family Conflict adalah
Lebih terperinciABSTRACT. Keywords: Pressure obedience, complexity of tasks, knowledge, experience, and audit judgement. vii Universitas Kristen Maranatha
ABSTRACT The case of an audit failure in recent decades, has led to the crisis of confidence regarding the inability of the accounting profession in auditing financial statements. As in the case of an
Lebih terperinciDAFTAR ISI. HALAMAN JUDUL... i. PERSETUJUAN DRAFT SKRIPSI UNTUK DISIDANGKAN... ii. PERNYATAAN KEASLIAN SKRIPSI... iii. MOTO... iv. KATA PENGANTAR...
DAFTAR ISI HALAMAN JUDUL... i PERSETUJUAN DRAFT SKRIPSI UNTUK DISIDANGKAN... ii PERNYATAAN KEASLIAN SKRIPSI... iii MOTO... iv KATA PENGANTAR... v DAFTAR ISI... vii DAFTAR TABEL... xi DAFTAR GAMBAR... xix
Lebih terperinciABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha
ABSTRACT Internal control activity is one of the most important activities in the company because it represents the company s managerial activities. If this activities fails to be performed and an inappropriate
Lebih terperinciABSTRAK. Kata-kata kunci: Insentif dan disiplin kerja. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh insentif dan disiplin kerja terhadap kinerja karyawan pada PT. Batik Danar Hadi. Populasi pada penelitian ini adalah 250 karyawan pada bagian produksi.
Lebih terperinciABSTRACT. Key Words: physical evidence, reliability, responsiveness, assurance, empathy, and customer satisfaction
ABSTRACT A common problem faced by most of the companies are engaged in the service is customer dissatisfaction on the quality of services ptovided. The purpose of this study was to describe the quality
Lebih terperinciABSTRAK. merencanakan niat beli. Niat beli konsumen akan tumbuh jika konsumen sudah mengetahui
ABSTRAK Salah satu proses keputusan pembelian yang dilakukan konsumen adalah dengan merencanakan niat beli. Niat beli konsumen akan tumbuh jika konsumen sudah mengetahui citra merek dari suatu produk.
Lebih terperinciABSTRACT. Keyword: management accounting control system, horizontal control, and team performance. vii. Universitas Kristen Maranatha
ABSTRACT The health care sector provides many challenges for academics, one of these is related to issues of control in hospital. The researcher distinguish between horizontal and vertical control. Horizontal
Lebih terperinciABSTRACT. Key words: internal controls purchasing of raw materials, efficient use of raw materials. vii. Universitas Kristen Maranatha
ABSTRACT ROLE OF INTERNAL CONTROL PURCHASE OF RAW MATERIALS TO SUPPORT THE EFFICIENT USE OF RAW MATERIALS: CASE STUDY ON PT WIJAYA KARYA INTRADE SBU AUTOMOTIVE PART Purchasing activity is the main activity
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