TINJAUAN PROSEDUR AUDIT ATAS HUTANG JANGKA

PENDEK PADA KLIEN KAP TENDY WATO & IFEN

TJHAI

LAPORAN PRAKTIK KERJA LAPANGAN

SINTA DWI WULANDARI

1510102015

PROGRAM STUDI AKUNTANSI D3

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA

2018

TINJAUAN PROSEDUR AUDIT ATAS HUTANG JANGKA

PENDEK PADA KLIEN KAP TENDY WATO & IFEN

TJHAI

LAPORAN PRAKTIK KERJA LAPANGAN

Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar

Ahli Madya

SINTA DWI WULANDARI

1510102015

PROGRAM STUDI AKUNTANSI D3

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA

2018

x

DAFTAR ISI

HALAMAN SAMPUL ................................................................................................. i

HALAMAN JUDUL ................................................................................................... ii

PERNYATAAN ORISINALITAS ........................................................................... iii

PERNYATAAN PERSETUJUAN PUBLIKASI .................................................... iv

PENGESAHAN ........................................................................................................... v

BERITA ACARA UJIAN PRAKTEK KERJA LAPANGAN .............................. vi

ABSTRAK ................................................................................................................. vii

ABSTRACT ............................................................................................................... viii

PRAKATA .................................................................................................................. ix

DAFTAR ISI ................................................................................................................ x

DAFTAR GAMBAR ................................................................................................. xii

DAFTAR LAMPIRAN ............................................................................................ xiii

BAB I PENDAHULUAN ............................................................................................ 1

I.1. Latar Belakang .................................................................................................. 1

I.2. Ruang Lingkup .................................................................................................. 3

I.3. Tujuan ............................................................................................................... 3

I.4. Sejarah Perusahaan ............................................................................................ 3

I.5. Struktur Organisasi ............................................................................................ 5

I.6. Kegiatan Usaha ................................................................................................. 6

I.7. Manfaat............................................................................................................. 7

BAB II TINJAUAN PUSTAKA ................................................................................ 9

II.1. Auditing ............................................................................................................ 9

II.1.1. Pengertian Auditing......................................................................................... 10

II.1.2. Standar Auditing ............................................................................................. 11

II.1.3. Pengelompokkan Auditing .............................................................................. 12

xi

II.1.4. Tahapan-tahapan Audit ........................................................................................... 14

II.2. Hutang Jangka Pendek ................................................................................. 16

II.2.1. Pengertian Hutang Jangka Pendek .................................................................. 16

II.2.2. Jenis-jenis Hutang Jangka Pendek .................................................................. 17

II.3. Yang Harus Diperhatikan dalam Memeriksa Hutang Jangka Pendek ... 18

II.3.1. Tujuan Pemeriksaan (Audit Objectives)Hutang Jangka Pendek ..................... 19

II.3.2. Penjelasan atas Tujuan Pemeriksaan Hutang Jangka Pendek ........................ 20

II.3.3 Prosedur Pemeriksaan Hutang Jangka Pendek ............................................... 24

BAB III PELAKSANAAN PRAKTIK KERJA LAPANGAN ............................. 27

III.1. GambaranUmumPraktikKerjaLapanganPadaKAP Tendy Wato & Ifen

Tjhai................................................................................................................ 27

III.2. Proses Audit KAP Tendy Wato & Ifen Tjhai ............................................. 27

III.3.1. Anggota Tim Audit ......................................................................................... 29

III.3.2. Perencanaan Audit pada PT.X ........................................................................ 30

III.3.3.Melanjutkan mengaudit PT.X .......................................................................... 31

III.3.4. Kebijakan Akuntansi PT.X ............................................................................. 31

III.4. Prosedur Audit Akun Hutang Jangka Pendek .......................................... 33

III.4.1. Prosedur Pengujian Pengendalian (Test of Control) Hutang Jangka Pendek . 34

III.4.2. Prosedur Pengujian Subtantif (Subtantive Test) Hutang Jangka Pendek ....... 35

BAB IV PENUTUP ................................................................................................... 36

IV.1. Kesimpulan ........................................................................................................ 36

DAFTAR PUSTAKA ................................................................................................ 37

RIWAYAT HIDUP

LAMPIRAN

xii

DAFTAR GAMBAR

Gambar 1. StrukturOrganisasi KAP Tendy Wato & Ifen Tjhai .................................... 5

xiii

DAFTAR LAMPIRAN

Lampiran 1 Surat Keterangan Magang

Lampiran 2 Log Book Penyusunan Tugas Akhir Praktik Kerja Lapangan

Lampiran 3 Konfirmasi Pemegang Saham

Lampiran 4 Kirim Konfirmasi Bank

Lampiran 5 Kirim Konfirmasi Hutang Usaha

Lampiran 6 Legal Confirmation Letter

Lampiran 7 Masa Pajak PPh 21

Lampiran 8 Aplikasi ATLAS

Lampiran 9 Daftar Penilaian Pelaksanaan Praktik Kerja Lapangan

Lampiran 10 Opini Audit 2017

Lampiran 11 Foto Praktik Kerja Lapangan pada KAP Tendy Wato & Ifen Tjhai

Lampiran 12 Engagement Letter

Lampiran 13 To Do List

Lampiran 14 Biaya Cadangan Proyek

Lampiran 15 Current Liabilities

Lampiran 16 Adjustments