PEMAHAMAN AUDITOR ATAS TRANSISI SAK ETAP KE SAK EP DALAM AUDIT KEUANGAN

Jessica Sepriani Siringo Ringo, . (2026) PEMAHAMAN AUDITOR ATAS TRANSISI SAK ETAP KE SAK EP DALAM AUDIT KEUANGAN. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The implementation of the Private Entity Financial Accounting Standards (SAK EP), effective since January 1, 2025, replacing SAK ETAP, has brought significant changes to the recognition, measurement, and presentation of financial statements of private entities. These changes require auditors to understand the standard transition in order to perform appropriate audit procedures. This study aims to determine the level of auditor understanding of the change from SAK ETAP to SAK EP, identify the key differences between the two standards, and identify the impacts and constraints of implementing SAK EP on audit procedures at KAP Djoko, Sidik, Indra dan Rekan. The study employs a case study method with a descriptive qualitative approach through structured interviews with four auditors at the junior, senior, manager, and partner levels. The data were analyzed using Bloom's Taxonomy framework to categorize respondents' understanding as adequate, partial, or inadequate. The results show that auditor understanding correlates positively with job level, with junior auditors remaining at a basic stage, while senior auditors, managers, and partners have reached a deeper and more applicable level of understanding of SAK EP.

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil : 2310102016] [Pembimbing : Murdhaningsih] [Penguji 1 : Nabillah Farras Luthfi] [Ketua Penguji : Munasiron Miftah]
Uncontrolled Keywords:	SAK EP, SAK ETAP, Auditor Understanding, Accounting Standard Transition, Audit Procedures
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	JESSICA SEPRIANI SIRINGO RINGO
Date Deposited:	03 Sep 2026 02:18
Last Modified:	03 Sep 2026 02:18
URI:	http://repository.upnvj.ac.id/id/eprint/51098

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