Nabila Septi Amalia, . (2024) PENGUJIAN SUBSTANTIF ATAS AKUN ASET TETAP PADA PT KLM OLEH KAP RIBKA ARETHA DAN REKAN. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This report focuses on the substantive testing procedures for fixed asset accounts at PT KLM carried out by the Public Accounting Firm (KAP) Ribka Aretha and Partners. The purpose of this study is to evaluate the effectiveness and efficiency of the audit procedures applied and ensure the fairness of PT KLM's 2022 financial statements. Substantive testing procedures include verification of fixed asset values, inspection of ownership documents, tests of additions and subtractions of fixed assets, calculation of depreciation costs, and physical inspection of fixed assets. Based on the results of the audit, KAP Ribka Aretha dan Rekan did not find any material errors or unfair presentation of PT KLM's fixed asset balances. The entire audit process is carried out in accordance with applicable accounting standards in Indonesia. The conclusion of this study shows that the financial statements of PT KLM have been fairly presented in all material respects, reflecting the actual financial position as of December 31, 2022. Recommendations are given to improve data quality and communication between PT KLM and auditors in the future. Keyword : Substantive Testing, Fixed Assets, Financial Audit
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil: 2110102062] [Pembimbing: Ranti Nugraheni] [Penguji 1: Akhmad Saebani] [Penguji 2; Dewi Darmastuti] |
| Uncontrolled Keywords: | Substantive Testing, Fixed Assets, Financial Audit |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | NABILA SEPTI AMALIA |
| Date Deposited: | 26 Sep 2024 01:34 |
| Last Modified: | 26 Sep 2024 01:34 |
| URI: | http://repository.upnvj.ac.id/id/eprint/31108 |
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