Skeptisme Prof-esional. Kemampuan mendeteksi Kecurangan
Tujuan penelitian ini adalah untuk mengetahui peranan audit internal terhadap pengenCalian intem pengeluaran kas pada PT. Mllena Mega Mandiri Metode yang digunakan oleh peneliti adaiah metode deskriptif Analisis yang digunakan dalam penelitian ini adala Rank Spectrnan dalam arralisis koefisien korelasi dan uji hipotesis. Dari perhitungan…
Penelitian ini bernrjuan untuk menguji apakah efektivitas komite audit yang terdid dari keahlian komite audit, ukuran komite audit, dan jumlah perterruan komite audit mempunyai pengaruh terhadap ketepatan waktu dalarn pelaporan keuangan perusahaaL ,Jalg listed di Bursa Efek Indonesia. Penelitian ini menggunakan 'Financial Reporting…
Adapun tujuan penelitian ini adalah untuk mengetahui bagaimanakah peranan audit operasional dalam mengurangi kecacatan produk pada PT. Energizer Indonesia. Dalam penelitian ini penulis menggunakan metode deskriptif, yaitu dengan cara mengumpulkan data penrsahaan sehingga dapat menghasilkan informasi yang dibutuhkan dalam menganalisa…
Semakin meluasnya kebutuhan jasa profesional akuntan publik sebagai pihak yang dianggap, menuntut profesi akuntan publik untuk meningkatkan kinerjanva agar dapat menghasilkan produk audit yang dapat diandalkan bagi pihak yang membutuhkan- Seorang akuntan publik dalam melaksanakan audit atas laporan keuangan tidak semata-mata beke{a…
Penelitian ini bertujuan rmhrk menguji apakah ukuran KAP dan Spesialisasi profesi memprmyai pengaruh terhadap manajemen laba pada perusrhran manufaktur yarrig listed di Bursa Efek lndonesia. Penelitian ini menggnnakan discretiorary accraal wfirtk mewakili manajemen laba sebagai variabel dependen dan variabel independen dalam penelitian…
The purpose of this study was to determine the presentation of financial statements, for mengetaui faclors that can be considered to improve the financial performance and also to determine the financial performance measurement horizontally and vertically on PT.ULTRAJAYA MILK INDUSTRY, Bandung in 2012-2014. This research was conducted…
ABSTRACT TEE EFI'ECT OF INITRNAL AT]DIT ON TIIE INTERNAL CONTROL PRODUCTION COST AT PT. PINDAD (PERSIRO) By Rebecca Melany Esther The purpose of this study was to detemine the implementation of internal audit, the intemal control production cost, and how far was the role of intemal audit towards the intemal control of productron…
This research was meant to find out how the influence of the application computer assisted audit techniques and tools on auditor's performance in 5 CPA frms in bandung. The method used in this rcsearch was descriptive method, i.e with collecting primary data-related issues, i.e by submitting a questionnaire consisting of 22 statements…
Penelitian ini dilakukan unnrk mengetahui penyusunan anggaran penjualan pada PT. Baru dan Jaya Bandung, unruk mengetahui pengendalian pencapaian penjualan pada PT. Baru dan Jaya Bandung, mengetahui bagaimana peranan anggaran penjualan sebagai alat Bantu manajemen dalam pengendalian penjualan pada PT. Baru dan Jaya. Penelitian ini…
The purpose of this study is to investigate the implementation of the compliance audit, execution of persormel function at and to find out how the role of audit compliance in the implementation of the personnel fimction at Bandung Adventist Hospital. Method conducted was descriptive method, where data are collected under the real…
As for the purpose of this research was cond.ucted to find out the k,o''ving operational audi! the effectiveness of sales as well as knowing horv big u *t. tt . uJii operational support the effectiveness of sales at lr. Bindung rnl c.un"', r-i."i BTC Fashion Mall, r'r'hich is located on the street or. Dj uridjunan No. r +:- r +s,…
This study aims to find out how to do an intemal audit and good corporate govemance of the company and also know the effect of Intemal Audit to good corporate govemance at PT . Telekomunikasi Indonesia Tbk . The method used in this research is descriptive method to obtain the data and information necessary to achieve the research…
The purpose of this research was to determine how the implementation of an intemal audit on the collection of accounts receivable, determine the effectiveness of the collection of accounts receivable and to know how big a role of the intemal audit in supporting the effectiveness of the collection of the accormts receivable in Bandung…
ABSTRACT THE ROLE OF INTERNAL AUDIT IN PREVENTING FRAUD CASH DGENDITURE ON PT. PLN (PERSERO) BANDT/NG By: Yusuf Roni The researcher did this research with the aim to identi$ and assess the implementation of int€mal audi! to prevent fraud in cash expendinue, and the role of internal audit in prcventing fraud cash expenditure on PT.…
ABSTRACT INTERNAL AUDIT ROLE TN IMPROVING THE AVAILABILIry OF INTERNAL CONTROL IN'Ir'ENTORIES OF FINISHED GOODS AT PT. TIERLINA INDAH BY HULMAN SANITAR SIMANJT,NTAK Researchers conducted this research with the aim to rnow the imprementation of internar audi! intemal contnol in improving inventories of finished goods, the mle of…
ABSTRACT TTIE ROLE OF CASH RECEIPT BI-]DGET MANAGEMENT AS A TOOL FOR IMPROVING EFFECT]VENESS IN CASH AT PT.PLN (PERSERO) By: Burju F Sihombing The reseacher conducted research with the aim to find out how the cash receipts budget implementation, to find out how the effectiveness of cash, and to know about the role of cash receipts…
ABSTRACT FINANCIAL RATIO ANALYSIS AS A TOOL TO MEASIJRE THE FINANCIAL PERFORMANCE OF CIMINDI ADVENTIST ACADEMY (Kindergarten-Primary and Junior-High School), BANDT]NG by: Jeriko Simbolon This study aims to determine how the presentation of financial statements and ratio analysis used can be applied as a tool to assess the financial…
ABSTRACT TEE ROLE OF OPERATIONAL AUDTT IN PRODUCTION QUALITY CONTROLEFTORTS IN PT EI\TERGIZER INDONESIA By: Nemytha Eunice Hutagalung The author conducted research at PT Energizer Indonesia, intended to dercrmine how the implementation of operational audit is carried out, the production quality control efforts and the role of operational…
ABSTRACT THE ROLE OF INTERNAL AUDIT IN SUPPORTING EFFECTTVENESS ON SALES INTERNAL CONTROL AT PT. PINDAD (PERSERO) By: Frcddy Silaban The purpose of this study is to find out how the implementation of intemal audits of the sales, how the effectiveness of intemal control of sales, and to know how the role of intemal audit in supporting…
ABSTRACT THE ROLE OF INTERNAL ATJDIT IN PREVENTING FRATJD CASH EXPENDITUR-E, ON PT. INDO\TSUAL PRESENTATAMA By: Depin Winner Simbolon The purpose of this study was to determine and assess the implementation of internal audit, to prevent cheating in cash expenditure, and the role of intemal audit in preventing fraud of cash expenditure…
ABSTRACT THE ROLE OF AI.]DIT COMMITTEE IN IMPROVING GOOD CORPORATE GOVERNANCE ATPT. PINDAD (PERSERO) BANDUNG BY Berkat Brian Huberth Mangdas This research aims to find out the rore of Audit committee at pr. pindad @ersero) Bandung, the implementation of good corporate govemance at pT. Pindad (Persero) Bandung as well as to figure…
ABSTRACT THE ROLE OF INTERNAL AUDIT IN IMPROVING THE EFFECTIVENESS ON WAGES AND SALARY INTERNAL CONTROL AT RUMAH SAKIT ADVENT BANDUNG By: Ami Liani The purpose of this research is to know the role of Internal Audit, the implementation of wages and salary internal control and the role of internal audit toward effectiveness on wages…
ABSTRACT THE EFFECT OF INTERNAL AUDIT ON THE INTERNAL CONTROL PRODUCTION COST AT PT. PINDAD (PERSERO) By Rebecca Melany Esther The purpose of this study was to determine the implementation of internal audit, the internal control production cost, and how far was the role of internal audit towards the internal control of production…
ABSTRACT ROLE OF THE AUDIT COMMITTEE IN MAKING GOOD CORPORATE GOVERNANCE IN DIRGANTARA INDONESIA (PERSERO) BANDUNG By : Maria Febrina Manurung The purpose of this study was to investigate the implementation of the audit committee, knowing the implementation of good corporate governance and determine the role of the audit committee…