Analisis Prosedur Audit atas Siklus Penggajian Klien PT. BPR X oleh KAP ABC

Mutiara Firdaus (Universitas Pembangunan Nasional Veteran Jawa Timur)
Acynthia Ayu Wilasittha (Universitas Pembangunan Nasional Veteran Jawa Timur)

Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan

This study aims to determine the audit process conducted by KAP ABC on the payroll cycle of PT BPR X clients. An irregular payroll cycle can trigger conflicts and threaten employee welfare. Payroll audits are necessary to prevent this. This study uses a case study method with a descriptive qualitative approach. The techniques used in this study are observation, interviews, and documentation at an ABC CPA firm. The results show that the audit procedures have included internal control testing, substantive testing, and analytical review. However, weaknesses were still found in the overtime recording process because it was not recorded in a timely manner, resulting in misstatements in the financial statements. Therefore, an overtime cut-off system and daily monitoring are needed to ensure accuracy in payroll reporting.