PERAN AUDIT OPERASIONAL PADA UNIT KARYA PENDIDIKAN SEKOLAH DASAR KATOLIK “X” di SUMENEP

The quality of primary and secondary education in Indonesia is still relatively low, due to low service standards in primary and secondary education accompanied by unchecked corruption within the Department of Education’s bureaucracy. In an effort to improve the quality of schools, there is a need for program evaluation on a regular basis, one of which is operational auditing. The purpose of this research is to gain a extensive understanding of the application of the operational audit in evaluating internal control at Catholic Primary School "X" in Sumenep. Audits are carried out in several stages, which can be broadly grouped into three stages, namely: planning or preliminary survey, implementation, and reporting. This research resulted in findings that indicate the internal controls on learning activities and management activities at Catholic Primary     School "X" still has weaknesses. From the findings of the audit carried out a development stage is carried out that aims to provide recommendations on the reporting stage in order to assist the management division in repairing these issues. The implementation of this audit is expected to improve the quality of education services in the Catholic Primary School "X" -Sumenep, aiming to reform educational institutions by setting a foundation of transparency and accountability.   Keywords: Operational Audit, Internal Control, Primary and Secondary Education, School

REALITAS MATERIALITAS AUDIT DALAM TEORI DAN PRAKTIK

This Interpretive Intractionism Research objectice is to reveal the implementation of materialiality concept from the auditor’s point of view. Auditor decision in setting materiality is one of the important step in audit process, because it concerns with acceptable risk level of material misstatement. Documentation of materiality which has been set in Standar Profesional Akuntan Publik (SPAP) is a mandatory provision, both in praxis and from the theoretical point of view. Therefore, proper documentation upon materiality is necessary to support the professional judgment and avoid the thinking of negligence of audit standard. Without proper audit documentation, the auditor professionalism will be in question, especially when considering the Utilitarian Perspective. There are many reasons to justify in lowering costs & time budget upon audit process. This circumstances force the auditor (audit partner) to decide the audit materiality only by instinct and verbally communicated to the audit team members. To maintain the professionalism and enhancing public level of confidence, this issue must be addressed accordingly.     Keywords: Materiality, Auditor, Audit Documentation

The Effect of Corporate Governanceon Audit Report Timeliness in Indonesia

Financial Statements could be useful for the readers to make a decision. In order to rely on Financial Statements to make a decision, the Financial Statements should be relevant. To enhance the relevance of the Financial Statements, the Financial Statements should be published in a timely manner. This research utilizes the data of listed companies on the Indonesia Stock Exchange for period 2013 – 2016. The purpose of this research is to determine the effect of corporate (internal and external indicators) on audit report timeliness. The methodology used in this research is multiple linear regression. In conclusion, the result of this research suggested that board of commissionersindependence, audit committee size, audit committee meeting, firm performance, auditor type, and audit opinion have significant association with audit report timeliness. Meanwhile, audit committee qualification and audit tenure do not have significant association with audit report timeliness. In addition, the result suggested that audit tenure weaken the relationship between auditor type and audit report timeliness

Realitas Materialitas Audit dalam Teori dan Praktik

This Interpretive Intractionism Research objectice is to reveal the implementation of materialiality concept from the auditor’s point of view. Auditor decision in setting materiality is one of the important step in audit process, because it concerns with acceptable risk level of material misstatement. Documentation of materiality which has been set in Standar Profesional Akuntan Publik (SPAP) is a mandatory provision, both in praxis and from the theoretical point of view. Therefore, proper documentation upon materiality is necessary to support the professional judgment and avoid the thinking of negligence of audit standard. Without proper audit documentation, the auditor professionalism will be in question, especially when considering the Utilitarian Perspective. There are many reasons to justify in lowering costs & time budget upon audit process. This circumstances force the auditor (audit partner) to decide the audit materiality only by instinct and verbally communicated to the audit team members. To maintain the professionalism and enhancing public level of confidence, this issue must be addressed accordingly

ANALISIS PENGENDALIAN INTERNAL ORGANISASI PENGELOLA ZAKAT (OPZ) PADA LAZNAS “X” DI SURABAYA DALAM RANGKA MENINGKATKAN EFEKTIVITAS DAN EFISIENSI ORGANISASI

Penelitian ini bertujuan untuk mengetahui kelima komponen pengendalian internal yang diterapkan dalam Organisasi Pengelola Zakat (OPZ) dalam ketiga aktivitas pada LAZNAS “X” yang ada di Surabaya. Penelitian ini secara khusus ingin mengetahui bagaimana penerapan pengendalian internal yang baik untuk OPZ sehingga dapat meningkatkan efektivitas dan efisiensi dari organisasi. Jenis penelitian yang digunakan adalah applied research dengan metode pendekatan kualitatif. Dalam penelitian ini disebutkan rekomendasi bagi LAZNAS “X” agar dapat meningkatkan pengendalian internalnya dalam menjalankan aktivitas OPZ. Hasil penelitian menemukan bahwa perlu adanya peningkatan dari pengendalian internal yang diterapkan dalam masing-masing aktivitas. Peningkatan diperlukan sebab pengendalian internal yang masih lemah di salah satu komponen. Peningkatan pengendalian internal dalam aktivitas OPZ mampu meningkatkan efektivitas dan efisiensi organisasi

ANALISIS INDIKASI KECURANGAN BERBASIS FRAUD DIAMOND PADA SIKLUS PERSEDIAAN DAN PERGUDANGAN PT. PERCETAKAN SUMBER JAYA

Abstract - This study aims to obtain an overview of the internal controls in the warehouse cycle and inventory cycle and identify indications of fraud that occur using diamond fraud. Furthermore provide recommendations of PT. Percetakan Sumber Jaya related internal controls to minimize the cheating gap. The result of the research indicates that there is an indication of fraud on inventory and warehouse cycle when analyzed using fraud diamond due to weak internal control applied to the cycle. Weak controls create a gap in receipt of raw materials, raw material expenditure and internal auditors owned less competent. So companies need to implement appropriate and effective controls for medium-sized companies is COSO. However, as a complement to minimize fraud and prevent fraud gaps, accounting controls and administrative controls can be used. In addition, the company must also have a competent internal auditor and perform its duties based on internal auditor standards

STUDI DESKRIPTIF PERSEPSI, MINAT, DAN MOTIVASI MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS SURABAYA TERHADAP PROFESI AKUNTAN PUBLIK

INTISARI: Penelitian ini bertujuan untuk mengetahui bagaimana gambaran dari persepsi, minat dan motivasi mahasiswa terhadap profesi akuntan publik. Jenis penelitian yang digunakan adalah applied research dengan metode pendekatan triangulasi. Teknik pengumpulan data pertama yang dilakukan penulis adalah dengan pendekatan kuantitatif yaitu melalui penyebaran kuisioner dengan metode quota sampling dan yang kedua adalah dengan pendekatan kualitatif yaitu melalui wawancara dengan metode snowball sampling. Hasil penelitian menunjukan adanya perbedaan persepsi, minat, dan motivasi antara mahasiswa junior dan senior terhadap profesi akuntansi. Hal tersebut disebabkan karena adanya perbedaan informasi atau pengetahuan yang diterima oleh mahasiswa junior dan senior. Oleh karena itu dibutuhkan peranan dosen untuk membangun persepsi, minat, dan motivasi mahasiswa terhadap profesi akuntan publik. Kata Kunci: Persepsi mahasiswa, minat mahasiswa, motivasi mahasiswa, peranan dosen ABSTRACT: This research aims to find out how the picture of the perception, interest, and motivation of students towards the profession of public accountants.The type of research used is applied research with triangulation approach method. The first data collection technique done by the writer is with quantitative approach that is through the distribution of questionnaires with quota sampling method and the second is with qualitative approach that is through interview with snowball sampling method.The result of the research shows the difference perception, interest, and motivation between junior and senior students toward the profession of public accountants. This is due to differences in information or knowledge received by junior and senior students. Therefore, it takes the role of lecturers to build the perception, interest, and motivation of students to the profession of public accountants. Keywords: Student perception, student interest, student motivation, lecturer role.&nbsp

PENGARUH FEE AUDIT DAN UKURAN KAP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014 – 2016

Abstrak – Penelitian ini bertujuan untuk menguji pengaruh fee audit dan ukuran KAP terhadap fenomena manajemen laba di Indonesia.penelitian ini menggunakan pendekatan kuantitatif dengan pendekatan positivism. Penelitian ini menggunakan sampel berupa perusahaan yang bergerak di sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2016. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 99 perusahaan. Penelitian ini juga menguji faktor-faktor lain yang mempengaruhi praktik manajemen laba di sebuah perusahaan. Temuan penelitian menunjukkan bahwa fee audit berpengaruh positif signifikan terhadap manajemen laba, sedangkan ukuran KAP tidak berpengaruh signifikan terhadap manajemen laba. Kedelapan variabel kontrol digunakan penelitian ini, hanya leverage dan arus kas operasi yang memiliki pengaruh signifikan terhadap manajemen laba. Kata kunci: Manajemen Laba, Fee Audit, Ukuran KAP. Abstract – This study aims to examine the effect of audit fees and audit firm size measures on the phenomenon of earnings management in Indonesia. This research uses a quantitative approach with positivism approach. This study uses a sample of companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange in the period 2014-2016. The number of samples used in this study is 99 companies. This study also examines other factors that influence earnings management practices in a company. The findings of the study indicate that audit fees have a significant positive effect on earnings management, while the audit firm size does not significantly affect earnings management. The eight control variables used in this study, only leverage and operating cash flows have a significant effect on earnings management. Keywords: Earnings Management, Audit Fee, Audit Firm Size

ANALISIS INDIKASI KECURANGAN BERBASIS FRAUD DIAMOND PADA SIKLUS PERSEDIAAN DAN PERGUDANGAN PT. PERCETAKAN SUMBER JAYA

Abstract - This study aims to obtain an overview of the internal controls in the warehouse cycle and inventory cycle and identify indications of fraud that occur using diamond fraud. Furthermore provide recommendations of PT. Percetakan Sumber Jaya related internal controls to minimize the cheating gap. The result of the research indicates that there is an indication of fraud on inventory and warehouse cycle when analyzed using fraud diamond due to weak internal control applied to the cycle. Weak controls create a gap in receipt of raw materials, raw material expenditure and internal auditors owned less competent. So companies need to implement appropriate and effective controls for medium-sized companies is COSO. However, as a complement to minimize fraud and prevent fraud gaps, accounting controls and administrative controls can be used. In addition, the company must also have a competent internal auditor and perform its duties based on internal auditor standards

PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PADA KAP DI SURABAYA

Abstract–This study aims to examine the significance of the influence of Code of Ethics of Public Accountant Professionconsisting of principles of integrity, principles of objectivity, principles of competence and the attitude of precision and professional prudence, principle of confidentiality and principle of professional behavior to audit quality. This study was conducted by SPSS 18.Make theindependent auditorwho areworking at Public Accounting Firmlocated in Surabaya which has the last position as a junior auditor, senior auditor and supervisoras a research object. Usingprimary datain the form ofquestionnairesdata that distributed to 80 auditors as respondentsin 2016.The results of this study indicate that the principles of competence and the attitude of precision and professional prudencehave the most significant effect on audit quality with 5% significance. The principle of objectivity and the principle of confidentiality have a significant effect on audit quality with 10% significance. While the principle of integrity and the principle of professional behavior has no effect on audit quality