Lailia Syasya Aulia Irnaida, . (2025) AUDIT PIUTANG RETENSI PADA PT. ABC OLEH KANTOR AKUNTAN PUBLIK HADISOERYO DAN MAHARANI. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Audits as an audit of the company's financial statements are necessary to provide confidence in the fairness of financial statements and be free from reporting errors. Retention receivables are bills for a portion of payments held by the employer until the project is completed and all requirements are met, often a source of recording and reporting errors. This study aims to analyze and evaluate the process of finding an audit of the company's retention receivables of PT. ABC. The research method used was a case study, while the case was taken based on the audit of retention receivables at PT. ABC by KAP Hadisoeryo and Maharani. The results of the audit at PT. The ABC of the audit procedure that has been carried out produces an audit opinion, which is a reasonable opinion with exceptions. In the audit process, it was found that three 5% retention receivables with a total amount of Rp309,645,036.00 have not been recognized by the company in the current year report. The mistake occurred due to the lack of accounting experts in the company PT. ABC, thus having an impact on inadequate financial statements. In its completion, an adjustment journal was made for retention receivables on income, then included in the audit audit working paper.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102019] [Pembimbing: Dewi Darmastuti] [Penguji 1: Ferry Irawan] [Ketua: Akhmad Saebani] |
| Uncontrolled Keywords: | Audit, Retention Receivables, Audit of Retention Receivables |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | LAILIA SYASYA AULIA IRNAIDA |
| Date Deposited: | 21 Aug 2025 16:18 |
| Last Modified: | 21 Aug 2025 16:18 |
| URI: | http://repository.upnvj.ac.id/id/eprint/38115 |
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