Muhamad Lucky Mei Rizaldi, . (2026) PERAN AUDIT INTERNAL DALAM PENGENDALIAN ESCROW ACCOUNT PADA PERUSAHAAN PEER-TO-PEER LENDING. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the role of internal audit in controlling escrow accoun in a Peer-to-peer (P2P) Lending company. The object of this study is PT XYZ, a pseudonym used for a financial technology company registered and licensed by the Financial Services Authority. This study applies a descriptive qualitative approach using a case study method. Data were collected through observation, interviews with the internal auditor, and documentation related to escrow account management. The results show that internal audit plays an important role in supporting escrow account control through reconciliation review, compliance testing, and evaluation of conformity with Financial Services Authority regulations. In general, the internal control system at PT XYZ has been implemented in accordance with the COSO components, particularly through layered authorization, daily reconciliation, segregation of duties, and transaction monitoring. However, several issues remain, including cash deposits made by some users, delays in fund disbursement, and incomplete documentation of technology-related risks. Therefore, the company needs to strengthen the use of digital payment channels, improve technology risk assessment, and enhance the role of internal audit in information technology-based supervision.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102009] [Pembimbing: Amrie Firmansyah] [Penguji 1: Bunga Anisah Harared] [Ketua Penguji: Suparna Wijaya] |
| Uncontrolled Keywords: | Internal Audit, Escrow Account, Peer-To-Peer Lending, Internal Control, COSO. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MUHAMAD LUCKY MEI RIZALDI |
| Date Deposited: | 07 Sep 2026 03:26 |
| Last Modified: | 07 Sep 2026 03:26 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51166 |
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