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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Rini Bella Vista, Fitri Faizah Nayanty
Universitas Negeri Makassar
Education

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KONTRIBUSI PENGUJIAN RINCIAN SALDO TERHADAP PENDETEKSIAN SALAH SAJI MATERIAL PADA LAPORAN KEUANGAN: STUDI KASUS PT GARUDA INDONESIA (PERSERO) TBK Ummul Bisriah Fatrah; Rini Bella Vista, Fitri Faizah Nayanty; Rezqy Firmansyah, Ahmad Siddiq Madi
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.v11i04.8516

Abstract

This study aims to analyze the contribution of substantive testing of account balances in detecting material misstatements in financial statements, using a case study of PT Garuda Indonesia (Persero) Tbk. The 2018 financial statement manipulation case drew significant attention due to its impact on investor confidence and capital market stability. Using a qualitative descriptive method through case study analysis, the research collected secondary data from audited financial statements and independent audit reports for the 2018–2019 period. The findings reveal that weaknesses in the execution of substantive testing of balances, particularly in revenue and accounts receivable, led to the failure to detect premature revenue recognition from long-term contracts, resulting in material misstatements. Comprehensive substantive testing through third-party confirmations, document verification, cut-off testing, application of professional skepticism, and auditor diligence is essential to uncover irregularities. The study concludes that substantive testing of balances is a fundamental instrument in detecting material misstatements, with significant implications for financial reporting transparency and public trust.
Co-Authors Rezqy Firmansyah, Ahmad Siddiq Madi Ummul Bisriah Fatrah