Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Muhammad Akbar Athallah Gaga Saputra
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Prosedur Audit Aset Tetap Muhammad Akbar Athallah Gaga Saputra; Oryza Tannar
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9720

Abstract

This study examines the fixed asset audit procedures implemented by KAP ABC at PT XYZ, an information and publishing services company. A qualitative descriptive approach was used, with primary data collected from unstructured interviews with the auditors who were involved, and secondary data obtained from audit documents, including fixed asset lists, audit working papers, and financial statements. The audit covered seven procedures: assessment of internal controls, document collection, analytical procedures, recalculation of fixed assets, test of details for additions and dispositions of fixed assets, physical inspection, and trace back procedure. Although PT XYZ’s internal control system was generally effective, the auditors detected an error in the classification of depreciation expense due to employee turnover, which triggered a reclassification adjusting journal entry of Rp 24,215,909, which was subsequently approved by management. This study concluded that regular training and competency development are crucial for maintaining the accuracy and reliability of fixed asset reporting.
Co-Authors Oryza Tannar