Penerapan prosedur audit piutang usaha pada pt xyz di kantor akuntan publik armanda dan enita

DETAIL KOLEKSI

Penerapan prosedur audit piutang usaha pada pt xyz di kantor akuntan publik armanda dan enita

Oleh : Hanum Titipratiwi

Info Katalog

Status Posting : Published

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Hexana Sri Lastanti

Kata Kunci : Audit procedures, accounts receivable, financial statements, internal control

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_TA_SPA_023102411050_Halaman-Judul.pdf	8
2.	2026_TA_SPA_023102411050_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_TA_SPA_023102411050_Surat-Hasil-Similaritas.pdf	1
4.	2026_TA_SPA_023102411050_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_TA_SPA_023102411050_Lembar-Pengesahan.pdf	4
6.	2026_TA_SPA_023102411050_Pernyataan-Orisinalitas.pdf	1
7.	2026_TA_SPA_023102411050_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_TA_SPA_023102411050_Bab-1.pdf	5
9.	2026_TA_SPA_023102411050_Bab-2.pdf	14
10.	2026_TA_SPA_023102411050_Bab-3.pdf	8
11.	2026_TA_SPA_023102411050_Bab-4.pdf	30
12.	2026_TA_SPA_023102411050_Bab-5.pdf	3
13.	2026_TA_SPA_023102411050_Daftar-Pustaka.pdf	2
14.	2026_TA_SPA_023102411050_Lampiran.pdf	11

Abstrak
Abstract

P Piutang usaha merupakan elemen krusial dalam laporan keuangan yang memengaruhi likuiditas dan kinerja perusahaan. penelitian ini menganalisis penerapan prosedur audit atas piutang usaha pt xyz oleh kantor akuntan publik armanda dan enita, dengan fokus pada efektivitas pengelolaan piutang dan kewajaran penyajian laporan keuangan sesuai standar akuntansi yang berlaku. prosedur audit mencakup perencanaan, penilaian risiko, evaluasi pengendalian internal, pengujian substantif, konfirmasi eksternal, analisis umur piutang, serta verifikasi dan rekonsiliasi saldo piutang. hasil audit menunjukkan prosedur tersebut memberikan keyakinan memadai terhadap keberadaan, keakuratan, dan kewajaran saldo piutang, meskipun terdapat tantangan berupa selisih saldo piutang dan peningkatan piutang jatuh tempo. rekomendasi auditor mencakup perbaikan pengendalian internal, pengetatan kebijakan kredit, dan peningkatan monitoring piutang. penelitian ini memberikan wawasan praktis bagi auditor dan manajemen dalam meningkatkan efektivitas pengelolaan piutang dan kualitas laporan keuangan.

A Accounts receivable is a crucial element in financial statements that impacts a company\\\'s liquidity and performance. this study analyzes the implementation of audit procedures for accounts receivable at pt xyz by the public accounting firm armanda and enita, focusing on the effectiveness of accounts receivable management and the fairness of financial statement presentation in accordance with applicable accounting standards. the audit procedures included planning, risk assessment, internal control evaluation, substantive testing, external confirmation, accounts receivable aging analysis, and verification and reconciliation of accounts receivable balances. the audit results indicate that these procedures provide reasonable assurance regarding the existence, accuracy, and fairness of accounts receivable balances, despite challenges such as discrepancies in accounts receivable balances and an increase in past due accounts. the auditor\\\'s recommendations include improving internal controls, tightening credit policies, and enhancing accounts receivable monitoring. this study provides practical insights for auditors and management in improving the effectiveness of accounts receivable management and the quality of financial statements.