Penerapan Prosedur Vouching dan Konfirmasi Dalam Audit Investigatif Atas Akun Beban Gaji (Studi Kasus Pada PT X)
DOI:
https://doi.org/10.54066/jura-itb.v2i3.2190Keywords:
Investigative Audit, Fraud, Vouching, Confirmation, Salary ExpenseAbstract
Investigative audit can be interpreted as a process carried out by an independent party to prove the presence or absence of fraud. Seeing these conditions, the investigative auditor must carry out audit procedures effectively and efficiently in order to obtain conclusions regarding how fraud can occur. It is undeniable that various forms of fraud can occur in every company, one of which is fraud in the employee payroll system. Furthermore, PT X is a manufacturing company and one of the clients of KAP Y which requires investigative audit services to detect fraud in the payment of salaries for casual employees. The purpose of this research is to analyze the application of vouching and confirmation procedures in the investigative audit process of the salary expense account at PT X. The writing of this article uses a qualitative approach based on case studies. Secondary data for this research was obtained through interviews and documentation. Data analysis was carried out by preparing questions and recording the results of interviews for further analysis. The author also organizes the information obtained to get a conclusion. The results of this study prove that vouching and confirmation procedures are able to detect fraud in the investigative audit process. In this case, it has been found that there is a difference between the amount of funds spent by the company for salary payments and the amount of funds received by daily casual employees.
References
Anggraini, D., Triharyati, E., Novita, H. A., Bina, U., & Lubuklinggau, I. (2019). Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Fraud. Costing: Journal of Economic, Business and Accounting, 2, 372–380. https://doi.org/10.31539/costing.v2i2.708
Ardiansyah, Risnita, & Jailani, M. S. (2023). Teknik Pengumpulan Data Dan Instrumen Penelitian Ilmiah Pendidikan Pada Pendekatan Kualitatif dan Kuantitatif. Jurnal IHSAN : Jurnal Pendidikan Islam, 1(2), 1–9. https://doi.org/10.61104/ihsan.v1i2.57
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Service.
Chrisna Putri, R., & Sulistyowati, E. (2023). Analisis Materialitas Pada Prosedur Audit Vouching Atas Akun Beban Operasional. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 20(2), 154–167. https://doi.org/10.25170/balance.v20i2.4468
Dahliawati, A. (2022). Gambaran Deteksi Fraudule Financial Report dan Peran Akuntan Publik Dalam Penyelesaiannya. UG Jurnal, 1(1), 47–56. https://doi.org/10.55770/tn.v1i1.68
Fouziah, S., Suratno, S., & Djaddang, S. D. (2022). Relevansi Teori Fraud Hexagon dalam Mendeteksi Fraudulent Financial Statement Pada Perusahaan Sektor Perbankan. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, 6(1), 59–77. https://doi.org/10.35837/subs.v6i1.1525
Galih Chandra Kirana. (2019). Pengaruh Kualitas SDM, Etika Profesi, Dan Komitmen Organisasi Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan). Jurnal Ilmiah Akutansi Dan Ekonomi, 4(1), 21–38. https://doi.org/10.54964/liabilitas.v4i1.45
Haqq, A., & Budiwitjaksono, G. (2019). Fraud Pentagon in Detecting Financial Statement Fraud. Journal of Economics, Business, and Accountancy Ventura, 22(3), 319–332. https://doi.org/10.22219/jameela.v2i1.30462
Haryono, E. (2023). Metodologi Penelitian Kualitatif Di Perguruan Tinggi Keagamaaan Islam. E-Journal an-Nuur: The Journal of Islamic Studies, 13, 1–6. https://doi.org/https://doi.org/10.58403/annuur.v13i2.301
Intishar, Y., & Muanas, M. (2018). Analisis Penerapan Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian. Jurnal Ilmiah Akuntansi Kesatuan, 6(2), 94–103. https://doi.org/10.37641/jiakes.v6i2.136
Istanti, E., Sanusi, R., Iman, N., & Nitawati, E. Y. (2022). Peranan Audit Internal dalam Menunjang Efisiensi dan Efektivitas Sistem Pengendalian Intern Penggajian Pada PT Temprina Media Grafika di Gresik. Jurnal Ilmiah Akuntansi 45, 3(Mei 2022), 61–71. Retrieved from https://jurnaluniv45sby.ac.id/index.php/akuntansi/article/view/220
Jannah, R. (2021). Peran Kompetensi Auditor Terhadap Hasil Audit Investigasi Dalam Pembuktian Kecurangan. Jurnal Akuntansi Dan Keuangan Syariah (Jurnal Akunsyah), 1(1), 54–64. https://doi.org/10.30863/akunsyah.v1i1.3020
Mukaromah, I., & Budiwitjaksono, G. S. (2021). Fraud Hexagon Theory dalam Mendeteksi Kecurangan Laporan Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Jurnal Ilmiah Komputerisasi Akuntansi, 14(1), 61–72. Retrieved from http://journal.stekom.ac.id/index.php/kompakpage61
Ramadhany, A. A., Fadlilah, A. H., & Masiam, S. (2021). Prosedur Audit Laporan Keuangan Pada Kantor Akuntan Publik Ery Dan Rekan. Realible Accounting Journal, 1(1), 1–9. https://doi.org/10.36352/raj.v1i1.152
Rijali, A. (2018). Analisis Data Kualitatif Ahmad Rijali UIN Antasari Banjarmasin. Jurnal Alhadharah, 17(33), 81–95. https://doi.org/https://doi.org/10.18592/alhadharah.v17i33.2374
Rusandi, & Muhammad Rusli. (2021). Merancang Penelitian Kualitatif Dasar/Deskriptif dan Studi Kasus. Al-Ubudiyah: Jurnal Pendidikan Dan Studi Islam, 2(1), 48–60. https://doi.org/10.55623/au.v2i1.18
Suheny, E., Kusumawati, R. R., & Handayani, I. (2021). Pengaruh Beban Gaji, Upah Dan Kesejahteraan Karyawan Terhadap Model Altman Z-Scores. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 01(02), 171–181. https://doi.org/https://doi.org/10.46306/rev.v1i2.21
Tamariska, C., Suyono, E., & Farida, Y. N. (2021). Pengaruh Risiko Audit, Tekanan Waktu, Pengalaman Auditor Dan Equity Sensitivity Terhadap Penghentian Prematur Atas prosedur Audit (Studi Kasus Pada Kap Jakarta Selatan). Jurnal Inovasi Penelitian, 2(2), 367–382. https://doi.org/https://doi.org/10.47492/jip.v2i2.699
Wahyuni, W., & Budiwitjaksono, G. S. (2017). Fraud Triangle Sebagai Pendeteksi Kecurangan Laporan Keuangan. Jurnal Akuntansi, 21(1), 47. https://doi.org/10.24912/ja.v21i1.133
Wiratama, P., & Budiwitjaksono, G. S. (2021). Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Badan Usaha Milik Negara (BUMN) Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Tahun 2017 - 2019. Relasi : Jurnal Ekonomi, 17(1), 92–121. https://doi.org/10.31967/relasi.v17i1.413
Wulandari, A., Putri, M. E., & Marlina, Y. (2021). Pengaruh Audit Investigasi Terhadap Pengungkapan Fraud di Indonesia. Jurnal Akuntansi UMMI, 1(2), 66–82. https://doi.org/https://doi.org/10.37150/jammi.v1i2.1147
