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All Journal Ascendia: Journal of Economic and Business Advancement
Sahrul Ramadhan
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Peran Audit Siklus Utang dalam Memastikan Kepatuhan dan Efektivitas Pengelolaan Liabilitas Entitas Bisnis Modern Fahmi Andika; Sahrul Ramadhan; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/fe6vjf30

Abstract

This study aims to analyze the role of debt cycle audits in ensuring compliance and effectiveness in managing the liabilities of modern business entities, given that liabilities through corporate debt pose a high risk to liquidity and misstatement, thus requiring systematic and professional audit oversight. The research uses a literature review as a qualitative approach by examining various academic literature, professional standards, and relevant empirical research results on debt cycle audit practices, auditor challenges, and the concepts of internal control and reporting transparency. The results show that effective debt cycle auditing involves document verification, disclosure of Key Audit Matters (KAM), and auditor competence and independence, which play a significant role in improving the quality of audit opinions, reducing debt costs, and strengthening corporate financial stability. The discussion emphasizes that the effectiveness of debt cycle auditing depends on a combination of strict internal controls, supporting information technology, and auditor integrity in carrying out audit procedures.
Co-Authors Fahmi Andika masyhuri masyhuri