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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Ilham Muhammad Arfath
Universitas Negeri Makassar
Economics, Econometrics & Finance Education

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Analisis Kesesuaian Penerapan PSAK 73 (Sewa) dan Risiko Salah Saji Material dalam Audit Laporan Keuangan Ilham Muhammad Arfath; Muhammad Ersa Fahreza; Muh. Abdal Qaadiral Jailani S; Oni Tandilullu; Muh Arfandi Muin
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1268

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesesuaian penerapan PSAK 73 serta mengidentifikasi risiko salah saji material pada akun sewa dengan menelaah praktik pengakuan, pengukuran, dan pengungkapan sewa dalam konteks pelaporan keuangan dan audit. Penelitian dilakukan menggunakan metode kualitatif berbasis literature review dengan menganalisis publikasi ilmiah relevan, laporan audit, serta pedoman standar, sehingga memungkinkan peneliti memperoleh pemahaman komprehensif mengenai area sewa yang paling rentan terhadap salah saji. Data dikumpulkan melalui studi literatur dari jurnal nasional dan internasional, laporan firma akuntansi, dan regulasi standar untuk memastikan hasil yang valid dan relevan. Hasil penelitian menunjukkan bahwa penerapan PSAK 73 masih bervariasi antar entitas, terutama pada penentuan masa sewa dan tingkat diskonto, serta mengungkap bahwa area pengukuran right-of-use asset dan liabilitas sewa merupakan titik paling rawan salah saji material. Selain itu, penelitian ini menemukan bahwa kompleksitas judgement manajemen meningkatkan risiko audit, yang berpotensi memengaruhi prosedur audit dan opini auditor pada perusahaan dengan intensitas sewa tinggi. Penelitian ini berkontribusi dalam memperkaya literatur terkait implementasi PSAK 73 dan risiko audit, serta memberikan rekomendasi bagi praktisi, auditor, dan pembuat kebijakan mengenai perlunya peningkatan pengendalian internal, prosedur audit yang lebih mendalam, serta penelitian lanjutan yang mengevaluasi praktik empiris penerapan PSAK 73 di berbagai sektor industri.
ANALISIS PERAN KONFIRMASI PIUTANG DAN PENGENDALIAN INTERNAL DALAM MENJAMIN KEWAJARAN LAPORAN KEUANGAN Ilham Muhammad Arfath; Muhammad Ersa Fahreza, Muh. Abdal Qaadiral Jailani S; Oni Tandilullu, Muh Arfandi Muin
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 In Press
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.8462

Abstract

This study examines the role of accounts receivable confirmation and internal control in ensuring the fairness of corporate financial statements. The main issue identified concerns the risk of inaccurate receivable presentation caused by weak internal control systems and ineffective receivable confirmation procedures. The purpose of this research is to analyze the extent to which receivable confirmation and internal control contribute to enhancing the reliability and fairness of financial information presented in financial statements. This study employs a qualitative descriptive method with a literature review approach. Data were obtained from relevant prior research articles, which were then analyzed and interpreted to draw conclusions from ten previous studies related to this topic. The analysis process involved identifying key findings, comparing results across studies, and determining the pattern of relationships between the effectiveness of receivable confirmation and internal control systems in ensuring the fairness of financial statements. The findings indicate that receivable confirmation plays a vital role as an independent verification tool to ensure the existence and accuracy of receivable balances. Strong internal control particularly in the aspects of segregation of duties, transaction authorization, and managerial supervision has been proven to reinforce confirmation results and reduce the risk of material misstatements. The synergy between both mechanisms enhances the reliability of information and ensures the fairness of financial reporting, thereby strengthening stakeholders’ trust in the integrity of corporate financial disclosures.
Co-Authors Muh Arfandi Muin Muh. Abdal Qaadiral Jailani S Muhammad Ersa Fahreza Muhammad Ersa Fahreza, Muh. Abdal Qaadiral Jailani S Oni Tandilullu Oni Tandilullu, Muh Arfandi Muin