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All Journal EDUKASI Al Ishlah Jurnal Pendidikan Indonesian Journal of Learning Education and Counseling Journal on Education Neraca: Jurnal Pendidikan Ekonomi JEKPEND Jurnal Ekonomi dan Pendidikan BJRM (Bongaya Journal of Research in Management) Jurnal Ecogen Pinisi Business Administration Review ProBisnis : Jurnal Manajemen Seminar Nasional Pengabdian Kepada Masyarakat Accounting: Jurnal Pendidikan Akuntansi INOVASI: Jurnal Hasil Pengabdian Masyarakat Bata Ilyas Journal of Accounting Jurnal Pendidikan Terapan JURNAL PENGABDIAN MASYARAKAT AKADEMISI Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Aplikasi Perpajakan Jurnal Sistem Informasi, Akuntansi dan Manajemen International Journal of Business and Quality Research Panggung Kebaikan : Jurnal Pengabdian Sosial Journal of Vocational, Informatics and Computer Education Fundamental and Applied Management Journal
Sitti Hajerah Hasyim
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Penerapan Risk-Based Audit Pada kantor Akuntan Publik: Studi Kasus Pada kantor Akuntan Publik Yaniswar dan Rekan Ilham Royan Hidayat; Sitti Hajerah Hasyim; Masdar Ryketeng
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12217

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Risk-Based Audit (RBA) pada Kantor Akuntan Publik Yaniswar dan Rekan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan variabel tunggal, melalui teknik wawancara dan dokumentasi. Analisis data dilakukan dengan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: (1) Implementasi RBA telah diterapkan dalam setiap tahapan pemeriksaan audit, meliputi proses penilaian risiko, penyusunan rencana audit, pelaksanaan prosedur berdasarkan risiko signifikan, hingga dokumentasi melalui sistem Audit Tools and Linked Archive System (ATLAS) versi Excel. (2) Auditor telah memahami dan menerapkan pendekatan berbasis risiko sesuai dengan standar audit yang berlaku. (3) Penerapan RBA selaras dengan SA 315 dan SA 330 yang menekankan pentingnya pemahaman entitas, penilaian risiko salah saji material, serta tanggapan audit yang disesuaikan dengan tingkat risiko. This study aims to analyze the implementation of Risk-Based Audit (RBA) at Yaniswar and Partners Public Accounting Firm. The research employs a qualitative descriptive approach with a single variable, using interviews and documentation as data collection techniques. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusiondrawing. The findings reveal that: (1) RBA has been consistently applied in every stage of the audit process, includ ing risk assessment, audit planning, execution of procedures based on significant risks, and documentation through the Audit Tools and Linked Archive System (ATLAS) in Excel format. (2) Auditors have comprehensively understood and implemented the risk-base d approach in accordance with auditing standards. (3) The application of RBA aligns with SA 315 and SA 330, which emphasize understanding the entity, assessing the risk of material misstatement, and tailoring audit responses to the level of risk. Kata Kunci: Risk-Based Audit, ATLAS, Kantor Akuntan Publik, SA 315, SA 330.
Co-Authors A. Triraqa Afarin Islami Abd. Mursyid Abdul Rajab Abdul Wahab Adelia Sartika Ahmad Luthfi Alisa Misran Ananta Tri Mahardika Andi Tasya Dwi Anisa Pratiwi Andi Tenri Ampa Andika Isma Anisa Nurulita Hasani Anwar Anwar Aprilianti Nirmala S Arviny Dian Saputri Azwar Anwar Chalid Imran Musa Dewi Restika Putri Dimas Prayoga Dunakhir, Samirah Fajriani Azis Farid Agung Ramadhan Fazlur Rahman Fitrianti Fitrianti Hikmayani Subur Ibrahim Al khalil Ilham Royan Hidayat Inanna Israwati Kartika Septiary Pratiwi Musa Leny Noviani M. Ridwan Tikollah M. Yusuf A. Ngampo, M. Yusuf A. Masnawaty S Muhammad Azis Muhammad Fikri Aqil Muhammad Hasan Muhammad Imam Ma'ruf Mustari Mustari Nadia Putri Ramadani Ismail Nahriana Nahriana Nur Afiah Nur Arisah Nuraisyiah Nuraisyiah Nurjannah Nurul Atika Nurzabrina Anugrani Rahmatullah Ratnah S Ratnah S. Ryketeng, Masdar Sahade Salim Diarra Samsinar Sitti Fatimah Azzahra B Tuti Supatminingsih Warka Syachbrani