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All Journal Advances in Managerial Auditing Research Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Pipit Angelia Widiarti
STIE Pancasetia Banjarmasin, Indonesia
Economics, Econometrics & Finance

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ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN SPARE PART PADA CV. SURYA PRIMA BANJARBARU Pipit Angelia Widiarti; Rizky Mauladi, Siti Fatimah
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 1 No. 1 (2023): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The method used is research that is used, namely descriptive qualitative research, descriptive research that requires original data from the company, namely internal control over spare parts for 2 (two) wheeled vehicles on CV. Surya Prima Banjarbaru which has been carried out so far as material for analyzing internal control over spare parts for 2 (two) wheeled vehicles at CV. Surya Prima Banjarbaru which should be carried out for 3 (three) months. The results of this study indicate that so far CV. Surya Prima Banjarbaru has not established a written Part Request and Purchase Procedure as well as a Part Purchase Procedure and Part Storage Procedure at the Dealer because many pivot parts are stored for a long time, the current system application is only used for recording incoming and outgoing parts not connected with transaction authorization activities, already exists segregation of duties but there is still work that can be done in several positions, there is no sufficient specific document, especially recording the inventory of Dealer parts, so far the recording of expenses has only been carried out based on incoming and outgoing goods with the application system. CV.Surya Prima Banjarbaru should correct this discrepancy not only in terms of application and transaction recording procedures for the progress of the company as well as recording of financial reports in accordance with Generally Accepted Accounting Principles (PABU) and the realization of a good supply of parts in CV. Surya Prima Banjarbaru and the creation of good internal control, especially with the existence of a financial section that plays an important role in the internal control system for part inventory that is connected to the application to all authorized parties because it will make work effective and fast and prevent falsification of documents and fraud that can be done by worker
Legal Risks Faced by Auditors: Liability for Errors in Audit Opinions Pipit Angelia Widiarti
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.456

Abstract

Purpose: This study explores the legal risks auditors face, focusing on the interplay between stakeholder expectations, evolving regulatory frameworks, and behavioral implications. It examines how these factors influence auditor liability, independence, and professional decision-making, offering insights into mitigating legal risks and improving audit quality. Research Design and Methodology: Using a qualitative approach, this study employs a systematic literature review (SLR) to analyze prior research on auditor liability, stakeholder expectations, and regulatory dynamics. The study synthesizes findings from academic journals, regulatory reports, and professional standards to develop a multidimensional framework for understanding auditor legal risks. Findings and Discussion: The findings reveal that misaligned stakeholder expectations significantly increase litigation risks for auditors, as many stakeholders view audit opinions as guarantees rather than reasonable assurance. Regulatory frameworks, such as the Sarbanes-Oxley Act and International Standards on Auditing, amplify auditors’ legal exposure due to varying compliance demands across jurisdictions. Additionally, behavioral implications, including increased auditor conservatism, are key consequences of litigation fears, which may compromise audit quality. This study also highlights the role of audit committees and professional training in mitigating these risks. Implications: The research provides practical and managerial insights, emphasizing the need for enhanced training programs to address stakeholder expectations and litigation risks. It advocates for stronger independent oversight through audit committees and refining audit standards to clarify the scope of audit opinions. These findings offer valuable contributions to academia and practice, supporting efforts to reduce legal risks while maintaining audit integrity.
Co-Authors Rizky Mauladi Rizky Mauladi, Siti Fatimah Siti Fatimah