PENERAPAN RISK - BASED AUDIT UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PRODUKSI PADA PT. KINDO ASIA TAMA
Abstract Views:
1058 times
PDF - FULL TEXT Downloads:
657 times
Abstract
Risk-Based Audit adalah audit yang dilakukan berdasarkan penilaian atas risiko yang ada atau berfokus pada risiko serta pada cara organisasi untuk mengelola risiko. Penelitian ini menerapkan audit berbasis risiko dengan penerapan Risk-Based Audit pada divisi produksi di PT Kindo Asia Tama. Penerapan ini bertujuan untuk mengetahui risiko-risiko apa saja yang muncul di divisi produksi. Tahap pencetakan merupakan critical problem area yang ada di PT Kindo Asia Tama. dimana ditemukan risiko-risiko antara lain bahan baku yang diterima tidak sesuai dengan yang diharapkan, naiknya biaya produksi karena kenaikan beban listrik yang harus dibayar, terhambatnya proses produksi sehingga penyelesaian menjadi lebih lambat, produk cacat, kerugian akibat cetak ulang, produk yang diterima pelanggan berkualitas jelek, produk rusak saat dikemas, dan produk yang telah selesai dicetak memiliki kualitas yang buruk.
Downloads
References
Boyton, William C, dan Raymond, N.Johson. 2006. Modern Auditing: Assurance Services and The Integrity of Financial Reporting. Edisi kedelapan. United States of America: John Wiley & Sons, Inc.
Castaheinra,Nuno, Lu´cia Lima Rodrigues, and Russell Craig. 2010. “Factors associated with the adoption of risk-based internal auditing”. Managerial Auditing Journal 25 (1): 79-98
COSO,2004. Enterprise Risk Management-Integrated Framework, http://www.coso.org/Publications/ERM/COSO_ERM_ExecutiveSummary.pdf Diakses tanggal 21 November 2012.
Francis. Jack. Clark. 1998. Management of Investements. International Student Edition. McGraw-Hill.Inc
Gitman, Lawrence J, Principle of Managerial Finance, Fourth Edition, 2006, Pearson International.
Konsorium Organisasi Profesi Audit Internal. 2004. Standar Profesi Audit Internal. 2004. Jakarta: The Institute of Internal Auditors Indonesia.
Larry, F, Konrath. 1996. “Auditing Concept & Application: A Risk Annalysis Approach”. Ohio. South Western Collage Publishing.
Marshall, Romney and Paul Steinbart. 2006, Sistem Informasi Akuntansi, Edisi 9, Buku 1, Salemba Empat, Jakarta
Marshall, Romney and Paul Steinbart. 2009. “Accounting Information System”. 11th edition. Upper Saddle River: Pearson Education, Inc.
Reider, Rob. 2002. “Operasional Review: Maximum Result at Efficient Cost”. 3rd edition. New Year, USA: John Wiley and Sons.
Sawyer, B., Lawrence. 2003. Sawyer’s Internal Auditing 5 th Edition: “The Practise of Modern Internal Auditing”. Florida: The Institute of Internal Auditor.
Siahaan, Hasan. 2009. Manajemen Risiko pada Perusahaan dan Birokrasi. Jakarta: PT Gramedia
Tampubolon, Robert. 2005. “Risk And Systems-Based Internal Audit”. Jakarta: PT Elex Media Komputindo
- Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
