2015http://repository.president.ac.id/xmlui/handle/123456789/12042024-03-29T11:55:58Z2024-03-29T11:55:58ZFINANCIAL AUDIT ON FIXED ASSETS ACCOUNT OF PT. POLIM AS OF 31 DECEMBER 2013Setiady, Stephiena Rahel Odiliahttp://repository.president.ac.id/xmlui/handle/123456789/18382019-08-19T07:55:33Z2015-01-01T00:00:00ZFINANCIAL AUDIT ON FIXED ASSETS ACCOUNT OF PT. POLIM AS OF 31 DECEMBER 2013
Setiady, Stephiena Rahel Odilia
This research report titled “ Financial Audit on Fixed Assets account of PT.Polim
for the year ended 31 December 2013”. The overall objective of the research is to assess whether or not the records of fixed assets account PT.Polim have been in line with the standards of financial reporting in Indonesia. The reason to do this research is that the importance of a proper records of property and equipment affect the overall amount of assets in the balance sheet of the company. Research method being conducted is the audit fieldwork for the account. The auditor gain information about how the company run its business and operated in the industry. Then, auditor obtain the statement of financial position and conduct the audit procedure applicable for the account. Auditor also do some inquiry related to the nature of account and the issue arise.
Throughout the audit fieldwork, auditor believe that all fixed assets reported in the company's financial statements as of 31 December 2013 is exist. All transactions related to acquisitions and disposals of fixed assets have been recorded correctly in accordance with the applicable rules of PSAK 16. Auditor has also ensre that all fixed assets as reported in the financial statements as of 31 December 2013 is the property of the company and the company has the authority to use these assets for its business purposes. Auditor figure out that management recorded the fixed assets in accordance with the regulations set forth in PSAK 16 and determination of useful life in acccordance with Indonesian Income Tax Law (UU PPh) no. 36 of 2008. Yet, all fixed assets are recognized by PT.Polim been presented properly in the correct section, the non-current assets section in the financial statements as of 31 December 2013.
Based on analysis and result of evaluation, auditor has purposed an adjustment journal entry to correct the amount in the statement of financial position. Since the miscalculation occur by the accounting system error, auditor also provide advice relating to the improvement of the company's accounting system to prevent any greater error to occur.
2015-01-01T00:00:00ZANALYSIS OF REVENUE AND EXPENDITURE CYCLE IN PT. XYZ (A CASE STUDY)Jaya, Yosi Erlangga Gitohttp://repository.president.ac.id/xmlui/handle/123456789/18372019-08-19T07:47:15Z2015-01-01T00:00:00ZANALYSIS OF REVENUE AND EXPENDITURE CYCLE IN PT. XYZ (A CASE STUDY)
Jaya, Yosi Erlangga Gito
This thesis discusses about the accounting information system in revenue and expenditure cycle of conventional vehicle insurance, PT XYZ. The thesis starts from explanation of each process in revenue and expenditure cycle. Then analyze the effectiveness and the efficiency in those processes and also analyze the internal control in each process in both of that cycle. The result of this thesis will conclude that the accounting information system and the internal control that had been implemented in the PT XYZ are good. However, there is still deficiency and weaknesses regarding the accounting information system and internal control in the revenue and expenditure cycle that have to be improved in order to make the process become more effective and efficient.
2015-01-01T00:00:00ZTHE EFFECT OF FINANCIAL LEVERAGE, RETURN ON EQUITY AND EARNINGS PER SHARE TO VALUE OF THE COMPANY (STUDY ON LQ 45 COMPANIES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2011-2013)Tanaya, Oliviahttp://repository.president.ac.id/xmlui/handle/123456789/18362019-08-19T07:44:49Z2015-01-01T00:00:00ZTHE EFFECT OF FINANCIAL LEVERAGE, RETURN ON EQUITY AND EARNINGS PER SHARE TO VALUE OF THE COMPANY (STUDY ON LQ 45 COMPANIES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2011-2013)
Tanaya, Olivia
Buying stock in the capital market recently has become quite attractive option to invest money. Investing in the stock market is considered more profitable than the make a deposit in the bank. Investors will choose a company that has bigger value to invest their money. The most common way to value is using the stock price. Value of company is important, because the higher value of the company will be followed by high prosperity of shareholders. And one of the
main objectives of the company is increasing the shareholder’s welfare. Many
ways can be done in order increasing the value of company, such as processing of debt and increase profitability.
The purpose of this research is to analyze the effect of leveraging which is measured by Debt to Equity ratio, and profitability that measured by Return on Equity ratio and Earnings per Share ratio towards the value of company which is measured by Market to Book Value Ratio. The research used a purposive sampling method. Samples in this research are LQ 45 index company in Indonesian Stock Exchange, period 2011 until 2013. The data is taken from the company’s financial statement. This research used descriptive statistic, classical assumption, and hypothesis testing using path analysis model.
The result of the research shows that financial leverage has significant negative effect to value of the company, Return on Equity has significant positive effect to value of company, and Earnings per Share has significant negative effect to the company.
2015-01-01T00:00:00ZTHE EFFECT OF TASK COMPLEXITY, INDEPENDENCY, AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT (EMPIRICAL STUDY ON PUBLIC ACCOUNTING FIRM IN DKI JAKARTA)Widyanti, Finnahttp://repository.president.ac.id/xmlui/handle/123456789/18352019-08-19T07:39:59Z2015-01-01T00:00:00ZTHE EFFECT OF TASK COMPLEXITY, INDEPENDENCY, AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT (EMPIRICAL STUDY ON PUBLIC ACCOUNTING FIRM IN DKI JAKARTA)
Widyanti, Finna
This research was aimed to examine and to obtain empirical evident the effect of several factors to audit judgment taken by auditor. These factors are on effect of task complexity, independency, and obedience pressure toward audit judgment.
This research was carried out at the DKI Jakarta with respondents from auditor who work in public accounting firm Jakarta. This research conducted by non- probability sampling technique by criteria the respondent from public accounting firm in Jakarta. This research has 102 participant who contributed to fill the online questionnaire. Data were analyze by multiple linear regression and classical assumption method.
The result of this research showed that task complexity has no significant effect on audit judgment, independency has no significant effect on audit judgment, and obedience pressure has significant effect on audit judgment.
2015-01-01T00:00:00Z