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All Journal JAKBS Akuntansi dan Ekonomi Pajak: Perspektif Global
Rizqa Syahirah Yudyanto
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Economics, Econometrics & Finance

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Analisis Pengaruh Pertumbuhan Penjualan dan Intensitas Modal terhadap Arus Kas Operasi: Studi Empiris Pada PT Sumber Alfaria Trijaya, Tbk Periode 2013–2024 Meilila Citra; Rizqa Syahirah Yudyanto; Fanny Nur Qhotimah; Andrian Lukmana; Sonata Dewi Fortuna
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.994

Abstract

This study analyzes the effect of sales growth and capital intensity on operating cash flow at PT Sumber Alfaria Trijaya, Tbk during the 2013–2024 period. The research problem raised is whether sales growth and capital intensity have a significant effect on the company's operating cash flow. The purpose of this study is to prove the relationship between these two independent variables and operating cash flow, thus providing a basis for managerial decision-making in Indonesian retail companies. The data used in this study are secondary data in the form of annual financial statements of PT Sumber Alfaria Trijaya, Tbk over the last eleven years. The method used is a quantitative approach with regression analysis, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the validity of the regression model. The results show that the residuals are normally distributed, the regression model is free from multicollinearity and heteroscedasticity, but there is positive autocorrelation in the residuals. Simultaneously, sales growth and capital intensity are proven to have a significant effect on the company's operating cash flow. These findings emphasize the importance of efficient management of sales growth and capital intensity in maintaining the stability of operating cash flow.
Peranan Pengendalian Internal Terhadap Kualitas Audit Aset Tetap Sabilillah, Muhammad Dimas Sabilillah; Rizqa Syahirah Yudyanto; Sonata Dewi Fortun; Ridwan Zulpi Agha
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Fixed assets are a crucial component of financial statements with a high risk of misstatement due to their complex management and physical verification challenges. This study aims to explore how internal controls contribute to improving the audit quality of fixed assets and identify the key control mechanisms in the auditing process. Using a qualitative descriptive-explorative method, the research draws on primary data from interviews with experienced auditors and secondary data from relevant literature and auditing standards. The findings reveal that robust internal controls involving authorization, proper recording, and supervision of assets enable auditors to adopt a control-based audit approach, thereby reducing extensive substantive testing and enhancing audit reliability. Conversely, weaknesses in controls require auditors to increase testing and verification measures. These outcomes support the principles of Risk-Based Auditing as described in SA 315 and SA 330. It can be concluded that effective internal control systems are essential to achieving high-quality fixed asset audits, reflecting good corporate governance and strengthened auditor assurance. Aset tetap merupakan bagian penting dalam laporan keuangan yang memiliki risiko salah saji tinggi akibat kompleksitas pengelolaan dan verifikasi fisik. Penelitian ini bertujuan untuk menganalisis bagaimana pengendalian internal dapat meningkatkan kualitas audit aset tetap serta mengidentifikasi mekanisme pengendalian yang paling berperan dalam proses audit. Penelitian menggunakan metode kualitatif deskriptif-eksploratif dengan data primer dari wawancara auditor berpengalaman dan data sekunder dari literatur serta standar audit terkait. Hasil penelitian menunjukkan bahwa pengendalian internal yang kuat mencakup otorisasi, pencatatan yang tepat, dan pengawasan aset memungkinkan auditor menerapkan pendekatan audit berbasis pengendalian sehingga mengurangi pengujian substantif yang luas dan meningkatkan keandalan audit. Sebaliknya, kelemahan pengendalian menyebabkan perlunya penambahan pengujian dan verifikasi. Temuan ini mendukung prinsip Audit Berbasis Risiko dalam SA 315 dan SA 330. Disimpulkan bahwa pengendalian internal yang efektif sangat penting untuk menghasilkan audit aset tetap yang berkualitas, mencerminkan tata kelola perusahaan yang baik dan meningkatkan keyakinan auditor.
Co-Authors Andrian Lukmana Fanny Nur Qhotimah Meilila Citra Ridwan Zulpi Agha Sabilillah, Muhammad Dimas Sabilillah Sonata Dewi Fortun Sonata Dewi Fortuna