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All Journal JAM Jurnal Riset Mahasiswa Akuntansi (JRMA) JASF (Journal of Accounting and Strategic Finance) Studi Akuntansi dan Keuangan Indonesia (SAKI) IIJSE
Wijaya, Raden Muhammad Syah Arief Atmaja
Universitas Pembangunan Nasional “Veteran” Jawa Timir, Surabaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Professional Judgment Auditor dalam Menentukan Kecukupan Bukti Audit atas Akun Pendapatan Pada KAP SS Rosyidah, Alim Matur; Wijaya, Raden Muhammad Syah Arief Atmaja
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.352

Abstract

This study aims to obtain empirical evidence regarding the application of professional judgment by auditors in assessing the sufficiency of audit evidence on revenue accounts to prevent the risk of material misstatement. This study uses a qualitative approach with a case study at KAP SS. Data was collected through semi-structured interviews with two auditors. The results of the study indicate that revenue accounts have a high risk of misstatement, thus requiring the application of careful judgment. Auditors consider various factors in determining the sufficiency of evidence, such as materiality level, audit risk, economic conditions, as well as the size and characteristics of transactions. The audit procedures used include substantive testing and control testing with adjustments to procedures based on identified risks. The application of professional judgment is also reinforced through a system of supervision and collaboration among auditors. This study emphasizes that professional judgment plays an important role in making appropriate audit decisions, maintaining the integrity of financial statements, and ensuring that the evidence obtained is sufficient, relevant, and reliable in supporting the auditor's opinion.
Co-Authors Aribah Drajat, Nabilah Diah Hari Suryaningrum Endah Susilowati Fitri, Anindo Saka Ignathia Martha Hendrati Indrawati Yuhertiana Izaak, Wilma Cordelia Rohim, Nadhira Irfanaja Rosyidah, Alim Matur Sri Trisnaningsih Sucahyati, Diarany Sukiswo, Helmy Wahyu Vania Sharon Ardelia Satmono Wati, Seftin Fitri Ana Widodo, Condro