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All Journal Jurnal Kendali Akuntansi Jurnal Akuntan Publik
Heni Nur Anggraeni
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Economics, Econometrics & Finance

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Pengaruh Audit Tenure dan Independensi Auditor Terhadap Kualitas Audit pada Laporan Keuangan PT TPS FOOD TBK 2017 Muhammad Agustian Sakha; Wildan Zaky; Riska Oktavianti; Heni Nur Anggraeni; Herlina Manurung
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1728

Abstract

The research method was carried out using literature studies from secondary data, data is the result of searches through media such as the internet, books, and other articles that are appropriate to the case to be discussed. In this research, a case study of PT Tiga Pilar Sejahtera Food Tbk was carried out. In the case of financial reports audited by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners, the engagement period between the company and KAP has been in place for a long time. It is suspected that PT Tiga Pilar Sejahtera Food Tbk (AISA) overstated the 2017 financial report. The main point of this problem was discovered after the new management at PT Tiga Pilar Sejahtera Food Tbk asked for further investigation into the 2017 financial report. Based on the results of investigations carried out by CNCB journalists, it was found that the engagement period had been since 2004. Based on Government Regulation Number 20 of 2015 concerning Public Accounting Practices, it was clear that it had exceeded 5 years. Audit tenure is questioned in this case, how independent an auditor is in completing his duties to carry out an audit of financial statements if the engagement period exceeds the applicable provisions. The independence of an auditor must be emphasized further so that audit quality can be trusted more by stakeholders.
Pengaruh Perubahan Mata Uang Fungsional dan Transaksi atas Mata Uang Asing Terhadap Laporan Keuangan PT Dianta Mitra Fairindo Internasional Muhammad Agustian Sakha; Heni Nur Anggraeni; Novia Amandha; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1815

Abstract

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.
Co-Authors Endang Kartini Panggiarti Herlina Manurung Muhammad Agustian Sakha Novia Amandha Riska Oktavianti Wildan Zaky