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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Accounting Information System, Taxes, and Auditing Journal (AISTA) Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Apriasti, Inayah
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Aktiva Tetap Dan Ekuitas Terhadap Laba Bersih Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2024 Puspita, Bunga Ayu; Pormes, Cindy Laura; Farida, Farrah; Apriasti, Inayah
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

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Abstract

This study examines the impact of fixed assets and equity on the net income of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2024. The study employs a correlational design utilizing secondary data derived from the financial statements of 15 selected firms. The data were analyzed using multiple linear regression with IBM SPSS Statistics 27, incorporating classical assumption tests including normality, multicollinearity, and heteroscedasticity. The findings indicate that both fixed assets and equity, individually and jointly, exert a positive yet statistically insignificant influence on net income. The F-test reveals no significant joint effect of the independent variables on net income, while the T-tests suggest that neither fixed assets nor equity individually have a substantial impact on net profitability. The coefficient of determination (R ²) indicates that only 24,1% of the variance in net income is explained by the two independent variables, with the remaining 75,9% attributed to external factors. These results imply that other financial components may have a more pronounced influence on profitability whitin the manufacturing sector.
EVALUASI PRAKTIK AUDIT ATAS UTANG LANCAR PADA KAP XYZ BERDASARKAN STANDAR AUDIT Apriasti, Inayah; Farius, Gagah Rayi; Fauziah, Azmi Siti; Nurshafiyyah, Anindya Radhwa; Agha, Ridwan Zulpi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7411

Abstract

This study aims to evaluate the audit practices implemented by Public Accounting Firm (KAP) XYZ in the audit of current liabilities, with a focus on compliance with SA 500, SA 501, and SA 505. Current liabilities accounts have the potential for misstatement, either due to understatement or fictitious debt (overstatement). This study uses a qualitative methodology with interviews with KAP XYZ auditors as primary data to assess the stages of implementation, objectives, mechanisms, and compliance of procedures with audit standards. The results show that the audit practices of current liabilities have met most of the requirements of Auditing Standards. The vouching procedure uses a materiality-based sample (approximately 70%–80% of the total account value) and confirmations are carried out in a controlled manner using the positive confirmation method, which successfully increases the reliability of evidence related to the Existence assertion. The main conclusion is that KAP XYZ's audit practices have demonstrated compliance with SA 500 in practice. However, there is room for improvement in the aspects of the independence of confirmations and the identification of contingent liabilities.  Further research is recommended to conduct comparative studies involving several Public Accounting Firm of different scales to identify variations in audit procedure.
EVALUASI PRAKTIK AUDIT ATAS UTANG LANCAR PADA KAP XYZ BERDASARKAN STANDAR AUDIT Apriasti, Inayah; Farius, Gagah Rayi; Fauziah, Azmi Siti; Nurshafiyyah, Anindya Radhwa; Agha, Ridwan Zulpi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7411

Abstract

This study aims to evaluate the audit practices implemented by Public Accounting Firm (KAP) XYZ in the audit of current liabilities, with a focus on compliance with SA 500, SA 501, and SA 505. Current liabilities accounts have the potential for misstatement, either due to understatement or fictitious debt (overstatement). This study uses a qualitative methodology with interviews with KAP XYZ auditors as primary data to assess the stages of implementation, objectives, mechanisms, and compliance of procedures with audit standards. The results show that the audit practices of current liabilities have met most of the requirements of Auditing Standards. The vouching procedure uses a materiality-based sample (approximately 70%–80% of the total account value) and confirmations are carried out in a controlled manner using the positive confirmation method, which successfully increases the reliability of evidence related to the Existence assertion. The main conclusion is that KAP XYZ's audit practices have demonstrated compliance with SA 500 in practice. However, there is room for improvement in the aspects of the independence of confirmations and the identification of contingent liabilities.  Further research is recommended to conduct comparative studies involving several Public Accounting Firm of different scales to identify variations in audit procedure.
Co-Authors Farida, Farrah Farius, Gagah Rayi Fauziah, Azmi Siti Nurshafiyyah, Anindya Radhwa Pormes, Cindy Laura Puspita, Bunga Ayu Ridwan Zulpi Agha, Ridwan Zulpi