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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL RISET AKUNTANSI TIRTAYASA
Siti Nursiah
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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AUDIT MANAJEMEN ATAS FUNGSI AKUNTANSI PADA PT. INDOMARCO PRISMATAMA TBK. KEBON JERUK BARU Dirvi Surya Abbas; Siti Nursiah; Renita Yulian; Aisyah Rahmawati; Chantika Nurfitriani; Selvy Aprilianti; Anif Yanuar; Arian Firmansyah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39040

Abstract

This study examines the implementation of management audit on taxation, sales, and receivables functions at PT Indomarco Prismatama Tbk, Indomaret Kebon Jeruk Unit. The research is motivated by the complexity of financial transactions in the retail sector, which requires effective management control to ensure efficiency, effectiveness, and regulatory compliance. This study employs a qualitative descriptive approach with a case study design. Primary data were obtained through interviews, direct observation, and document review related to taxation, sales, and receivables activities. Data analysis was conducted by comparing actual practices with management audit criteria. The results indicate that management audit has been generally implemented adequately, supported by established procedures and internal controls. However, several weaknesses were identified, including the absence of allowance for doubtful accounts in accordance with PSAK 71, incomplete digital integration of sales recording systems, and inaccuracies in tax invoice documentation. These conditions may affect the reliability of financial statements and increase the risk of tax non-compliance. The study concludes that improvements in internal control and system integration are necessary to enhance operational efficiency and financial reporting quality.
The Effect Of Audit Capacity Stress, Audit Fees, Audit Tenure, Auditor Switching, Leverage, And Profitability On Audit Quality With Audit Committee Expertise As A Moderating Variable Siti Nursiah; Dirvi Surya Abbas
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.11197

Abstract

This study examines the determinants of audit quality and the moderating role of audit committee expertise in property and real estate companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach with panel data regression, the study analyzes 136 firm-year observations selected through purposive sampling. Audit quality is proxied by discretionary accruals, while the independent variables include audit capacity stress, audit fees, audit tenure, auditor switching, leverage, and profitability. The results show that audit capacity stress, leverage, and profitability have a significant negative effect on audit quality, whereas audit tenure has a significant positive effect. In contrast, audit fees and auditor switching do not significantly affect audit quality. Furthermore, moderated regression analysis indicates that audit committee expertise does not moderate the relationship between the independent variables and audit quality, suggesting its role is limited as a potential moderator. This study contributes to the literature by providing empirical evidence on audit quality determinants and highlighting the limited effectiveness of audit committee expertise in strengthening governance mechanisms.
Co-Authors Abbas, Dirvi Surya Aisyah Rahmawati Anif Yanuar Arian Firmansyah Chantika Nurfitriani Renita Yulian Selvy Aprilianti