Upaya Peningkatan Mutu Penerapan Audit Tools and Linked Archives System Terhadap Proses Audit Laporan Keuangan Pada KAP

Sihar Tambun, Agnes Do Parago

Abstract


Independent Competency-Based Internship (MBKM) is an integral part of a higher education program that aims to develop the ability to work in groups and communicate with colleagues and clients. The next goal is to learn about audit planning for the Company's financial statements. Furthermore, to learn about audit procedures in Public Accounting Firms and to increase insight and knowledge as well as experience in the field of Accounting in Public Accounting Firms. This MBKM Internship Program uses the project-based learning method, which is a method that requires students to focus on tasks programmed together with the supervisor and guided by the supervisor at the internship location. The stages carried out are the first to search for an internship location, the second to conduct interviews, the third to carry out internship activities, and to identify potential improvements in the quality of the application of audit tools, the fourth to make internship reports and journals. This internship program has succeeded in improving the competence of student interns, gaining applicable experience and greatly helping students to be better prepared to face the world of work in the future. 

 


Keywords


Public Accountant Firm, Audit Quality, Audit Process

Full Text:

PDF

References


Alvin, A. A., Karsam, Syafrudin, & Gantino, R. (2023). Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Timur dan Bekasi). SINTAMA: Jurnal Sistem Informasi, Akuntansi Dan Manajemen. Sekolah Tinggi Ilmu Ekonomi Swadaya Jakarta, 3(1), E-ISSN 2808-9197. https://jurnal.adai.or.id/index.php/sintamai/article/view/458

Harjanto, K. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay. Jurnal ULTIMA Accounting, 9(2), 33–49. https://doi.org/10.31937/akuntansi.v9i2.728

Hilal Al Ambia, Afrizal, & Riski Hernando. (2022). Pengaruh Audit Tenure, Kompleksitas Operasi, Opini Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Audit Delay. Jurnal Buana Akuntansi, 7(2), 106–121. https://doi.org/10.36805/akuntansi.v7i2.2383

Izzah, A. N., & Munandar, A. (2024). Kajian Literatur Implementasi Atlas Di Kantor Akuntan Publik. ADIJAYA Jurnal Multidisiplin, Vol. 02, N(01), 1417–1422. https://e-journal.naureendigition.com/index.php/mj

Julito, K. A., Tambun, S., & Reviana, E. (2023). Pengaruh Strategi Berkompetisi dan Dukungan Komite Audit terhadap Pergerakan Laba serta Dampaknya terhadap Reaksi Pasar. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 8(1), 16-32.Krismonanda, C., Widyastuti, S., & Nugraheni, R. (2021). Analisis Penerapan Audit Tools and Linked Archives System (ATLAS) Terhadap Proses Audit Laporan Keuangan (Studi

Kasus pada Kantor Akuntan Publik Wisnu dan Katili). Jurnal Penelitian Ekonomi Dan Akuntansi, 6(3), 241–254. https://doi.org/10.30736/jpensi.v6i3.794

Mamun, M. A. A., & Hasanuzzaman, M. (2020). Pengaruh Profesionalisme, Independensi Dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Provinsi Bali (Studi Empiris Pada KAP di Provinsi Bali). Energy for Sustainable Development: Demand, Supply, Conversion and Management, 2(1), 1–14. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/728

Markula, A., & Aksela, M. (2022). The key characteristics of project-based learning: how teachers implement projects in K-12 science education. Disciplinary and Interdisciplinary Science Education Research, 4(1), 1–17.

Prajanto, A. (2020). Project Based Learning Sebagai Model Pembelajaran Risk Based Audit Dengan Media Aplikasi Audit Tool Linked Archive System (Atlas). JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 1(1), 19–29. https://doi.org/10.56696/jaka.v1i1.3860

Rahayu, I. Y., & Wilasittha, A. A. (2023). Implementasi ATLAS dalam Prosedur Penilaian Risiko Audit (Studi Kasus pada KAP Luthfi Muhammad & Rekan). Jurnal Akuntansi Bisnis Dan Ekonomi, 9(2), 3445–3451. https://doi.org/10.33197/jabe.vol9.iss2.2023.1136

Setiawan, I., Alfie, A. A., & Astuti, W. B. (2022). Penerapan Aplikasi Atlas, Kompetensi Dan Independensi Auditor Serta Kualitas Audit Kantor Akuntan Publik Di Semarang. Journal of Accounting and Finance, 1(1), 67–77. https://doi.org/10.31942/jafin.v1i1.6792

Sihombing, J. J., & Tambun, S. (2024). Penunjang Pengungkapan Fraud dan Moderasi Profesionalisme pada Auditorat Utama Investigasi BPK RI. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 9(1), 35-50.

Sitorus, R. R., & Tambun, S. (2023). Challenges, Strategies and Qualifications of Auditors In The Society 5.0 Era. JRAK, 15(2), 228-240.

Sitorus, R. R. (2021). Peningkatan Kreativitas Pemuda dalam Pengelolaan Keuangan dan Kemampuan Berbahasa Inggris di Dusun Kampung Toba, Desa Sawit Rejo, Sumatera Utara. 1(2), 1–23. https://doi.org/https://doi.org/10.52447/jpn.v1i2

Tina, A. (2022). Pengaruh Kompetensi Auditor Terhadap Kualitas Audit Dengan Integritas Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Kota Medan. Jurnal Akuntansi Kompetif, 5(3), 243–251. https://doi.org/10.35446/akuntansikompetif.v5i3.1010

Tambun, S., & Maylani, A. E. (2020). Pengaruh Leverage Dan Perubahan Intangible Asset Terhadap Kinerja Perusahaan Dengan Komite Audit Sebagai Variabel Moderating. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 5(1), 60-73.

Tambun, S. (2020). Pengaruh Pengungkapan Human Resources Accounting Dan Tax Planning Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderating. Jurnal Ilmiah Akuntansi dan Manajemen, 16(1), 57-69.

Tambun, S., Frisilia, A., & Sitorus, R. R. (2024). The Effect of Accounting Literacy and Intellectual Intelligence on Interest in Becoming an Auditor with Remote Audit Competency Needs as Moderator. Journal of Economic, Bussines and Accounting (COSTING), 7(4), 10431-10441.




DOI: https://doi.org/10.52447/jpn.v4i2.7812

Refbacks

  • There are currently no refbacks.