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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi Global Financial Accounting Journal Madaniya Jurnal Kajian Akuntansi dan Auditing Jurnal Pengabdian Polinema Kepada Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) JURNAL ABDIKARYASAKTI Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Kepada Masyarakat
Sumiadji -
Jurusan Akuntansi, Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Majapahit Journal of Islamic Finance dan Management

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Analysis of the Application of Materiality by KAP X to the Vouching Procedure for Revenue and Operating Expense Transactions of PT Z Hutami, Anugrah Fani Siwi; Sumiadji, Sumiadji; Asdani, Andi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.481

Abstract

This study aims to comprehensively examine the application of the concept of materiality and the vouching procedure in the financial statement audit process at PT Z by Public Accounting Firm (KAP) X. This study uses a qualitative approach with a case study method, in which data is collected through in-depth interviews, documentation, and review of relevant audit working papers. The results show that KAP X sets materiality thresholds based on a quantitative approach, taking into account key financial indicators such as total assets and income, as well as qualitative factors that could potentially influence the decision-making of financial statement users. Vouching procedures are carried out in a structured manner on accounts that are considered material and high risk in order to obtain reliable audit evidence. These findings indicate that the synergy between the application of proportional materiality and targeted vouching can improve the effectiveness of audit procedures and the quality of testing the fairness of financial statements as a whole.
Co-Authors Ahmad Nurkhin Amelia Indah Kusdewanti Annisa Fatimah Asdani, Andi Basuki R Basuki Rachmat Dyah Metha Nurfitriasih Edi W Edi Winarto Endah S Endah Suwarni Felania Rinta Maharani Fita Setiati Fita Setiati Futuh H Futuh Handoyo Galuh Kartiko Hutami, Anugrah Fani Siwi Ilmi Firdatul Afidah Imam Mulyono Indrayati Indrayati Indrayati, Indrayati Jaswadi JASWADI, Jaswadi Kartika Dewi SS Kuni Utami Kusmintarti, Anik Ludfi Djajanto Muhsin Muhsin Novanty, Ine Nurindrasari, Diana Padma Adriana Sari Padma Andriana Pratiwi, Nandha Sekar R Setiawan Rachma Bhakti Utami Riwajanti, Nur Indah Sari, Padma Adriana Setiati, Fita Susilowati, Kartika DS Syaputri, Diva Wahyu Syuliswati, Atika Triesti Candrawati Utami, Rachma