Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan
Eunike Nainggolan, Lois
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PERAN AUDITOR DAN AKTUARIS DALAM PROSEDUR AUDIT ESTIMASI LIABILITAS IMBALAN KERJA Eunike Nainggolan, Lois; Atmaja Wijaya, R. Muh.Syah Arief
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 2 (2025): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7813

Abstract

This study aims to analyze the roles of auditors and actuaries in the audit process of employee benefits liability estimates, with an emphasis on cross-professional collaboration practices within Public Accounting Firms. The estimation of employee benefits liabilities involves a high degree of uncertainty and carries the risk of material misstatement, thereby requiring the contribution of actuaries as third-party experts with actuarial competence. Auditors are responsible for evaluating the reasonableness of the estimates prepared by actuaries while maintaining a professional level of skepticism. This research adopts a qualitative descriptive approach, utilizing interviews, direct observations, and document analysis conducted at Teramihardja, Pradhono, and Chandra Public Accounting Firm. The findings reveal that the relationship between auditors and actuaries is indirect and characterized by information asymmetry, whereby auditors continue to bear full responsibility for the audit opinion. The collaboration between the technical expertise of actuaries and the professional judgment of auditors is essential to ensure that the presented estimates are reasonable and comply with accounting standards, as reflected in the disclosures within the Notes to the Financial Statements.
Co-Authors Atmaja Wijaya, R. Muh.Syah Arief