MAKALAH
MAKALAH
PEMERIKSA
PEMERIKSAAN AKUNT
AN AKUNTA
ANSI
NSI II
II
AUDIT ATAS KEWAJIBAN JANGKA PANJANG
AUDIT ATAS KEWAJIBAN JANGKA PANJANG
DISUSUN OLEH :
DISUSUN OLEH :
KELOMPOK II
KELOMPOK II
1.
1.
M. RIVANUR TODO F (20141031
M. RIVANUR TODO F (20141031
2.2.
TRISNAWATI LESTARI (20141031
TRISNAWATI LESTARI (20141031
3.3.
SELVIANI VILINIA Z (20141031
SELVIANI VILINIA Z (20141031
4.4.
!ESS! AMELIA (201410311"2#
!ESS! AMELIA (201410311"2#
$A2
$A2 AKUNTA
AKUNTANSI
NSI
UNIVERSITAS BHA!ANGKARA JAKARTA RA!A UNIVERSITAS BHA!ANGKARA JAKARTA RA!A
K%&') I : J*. D+%,&%-%/)% I N:1 K%,% B%,J%5%,6% S*%6% K%&') I : J*. D+%,&%-%/)% I N:1 K%,% B%,J%5%,6% S*%6% K%&') II : J*. R%% P,7%/%8M%,/% M*%8 B5%)9 U6%,% K%&') II : J*. R%% P,7%/%8M%,/% M*%8 B5%)9 U6%,% ---.+%,%7%%.%.9; ---.+%,%7%%.%.9; T*' : <<=<<2 T*' : <<=<<2 F%> : <<=<"1 F%> : <<=<"1
KATA PENGANTAR
P79 )5, &%,9*%+ 596% '%7%65% %6%) 5+%;9,%6 T+% !%/ M%+% E)% 5%,% %6%) 95+&%6 ;% 5%,9% %/ 6*%+ D9% ,95% &%5% M%5%*%+ ? AUDIT ATAS KEWAJIBAN JANGKA PANJANG” ;%'%6 6,)) ;% 6,)*)%95% ;/% 6'%6 '%;% -%56%.
U%'% 6,9&% 5%)9+ ' 69;%5 *'% ') )%&'%95% 5'%;% :
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2. K;% ,%/ 6% ') %/ )*%* &&,95% )'',6 ),6% )&%/%6 %/ 69%;% +69% ;&9 6,)*)%95%% &%5%*%+ 99
3. S,6% )&% '9+%5 %/ 6*%+ &&%6 ;%*%& ')% &%5%*%+ 99
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)%,% %/ )9%6% &&%/ ;&9 &&',%959 ;% 5&%7% &%5%*%+ 99.
S&/% &%5%*%+ 99 ;%'%6 ,&%%%6 5+))% %/9 ;9,9 ') );9,9 ;% ,%/ *%9 %/ &&%% ;% &&6+5% 9,&%)9 &/%9 Audit atas Keaji!an Jan"ka Panjan"#
B5%)98 A',9* 201"
P)
DAFTAR ISI
H%*%&% J;*. K%6% P/%6%, D%6%, I)9. B% I P;%+*%.. I.1 L%6%, B*%5%/ I.2 R&)% M%)%*%+.. I.3 T7% P*9)% I.4 M%%%6 P*9)%.. B% II P&%+%)%. 2.1 P/,69% K-%79% J%/5% P%7%/...... 2.2 P,*%55% A56%)9 2.3 S9)6& P/;%*9% I6,%* 2.4 P,);, A;96.. 2.5 T7% A;96. B% III P6'. 3.1 K)9&'*%... 3.2 S%,%. D%6%, P)6%5%..3
BAB I
PENDAHULUAN
1.1 Latar Belakang
D%*%& &&+9 56+% ',%)9% 6,5%;%/ ',)%+%% %5% &%,9 )&, ;%% *%9 65 &&+9% )*%9 ;/% 56/% '7%*% %/ ;9*%55% ;%*%& ',9; 6,66. S%*%+ )%6 %,% &;%'%65% ;%% 6,)6 %;%*%+ ;/% &&97%& 5'%;% '9+%5 *%9. B%95 ;/% '97%&% 7%/5% ';5 &%' 7%/5% '%7%/ %/ -%56 '/&%*9%% *9+ ;%,9 )%6 6%+ %/ ;9%%,5% ;/% 566% ',7%79% %/ 6*%+ ;9)'%5%69 ,)%&% &9)%*% ;%*%& +%* '&%%,% /%. K-%79% 7%/5% '%7%/ %5% &7%;9 )%*%+ )%6 )*)9 65 &6' ;9)96 %))6 %/%, ',%)9 ',)%+%% 66%' 6,7%/% ;% 7/% )%/%9 )%*%+ )%6 )&, '/&%/% ',)%+%%. K6+% 5-%79% 7%/5% '%7%/ %5% 6,) &9/5%6
)7%*% ;/% 56+% ;%% ',%)9 &%' 9C)6%)9 ',)%+%%. D%*%& +%* 998 ',)%+%% +%,) &/%%*9)9) 56+%8 '97%&% ),6% '&%%,% /% ;/% %95 ;% %, %/%, 69;%5 6,7%;9 5,/9% %6% )%*%+ )%79 &%6,9%* ;%*%& *%',% 5%/% %/ ;9)%795%8 &%5% ;%,9 96 ;9',*5%% %;96 %6%) 5-%79% 7%/5% '%7%/ %/ 6,7%;9 )*%&% ',)%+%% &*%55% ',7%79% 5-%79% 7%/5% '%7%/. 1.2 Rumusan Masalah 1. A'% %/ ;9&%5); ;/% 5-%79% 7%/5% '%7%/ 2. B%/%9%&% ',*%5% %56%)9 5-%79% 7%/5% '%7%/ 3. B%/%9&%% )9)6& '/;%*9% 96,%* 5-%79% 7%/5% '%7%/ 4. B%/9%&%% ',);, %;96 %6%) 5-%79% 7%/5% '%7%/ 5. A'%5%+ 67% ;%,9 %;96 5-%79% 7%/5% '%7%/ 6,)6 1.3 Tujuan Penulisan 1. U65 &/6%+9 ;99)9 5-%79% 7%/5% '%7%/ 2. U65 &&',7*%) ',*%5% %56%)9 ;%,9 5-%79% 7%/5% '%7%/
3. U65 &&',;%*%& )9)6& '/;%*9% 96,%* ;%,9 5-%79% 7%/5% '%7%/ 4. U65 &/6%+9 ',);, %;96 5-%79% 7%/5% '%7%/ 5. U65 &/6%+9 67% ;%,9 %;96 %6%) 5-%79% 7%/5% '%7%/ 1.4 Manaat Penulisan 1. D%'%6 &9/5%65% '/6%+% &/%9 5-%79% 7%/5% '%7%/ *9+ ;%*%& 2. D%'%6 *9+ &/6%+9 ',);, %;96 ;%,9 5-%79% 7%/5% '%7%/ %/ 6,7%;9 ;9 ',)%+%%
4
3. D%'%6 &*%69+ ') 65 &&%6 &%5%*%+ %/ %95 ;% %, ))%9 ;/% 566% %/ ,*%5 &&
BAB II
PEMBAHASAN
2.1 Ke!aji"an #angka Panjang
$%&%& Pengertian Ke!aji"an #angka Panjang
5
Menurut PSAK N'%& (IAI) $**+ , &%-.
K-%79% ,/% 7%/5% '%7%/ 66%' ;95*%)995%)95% )%/%9 5-%79% 7%/5% '%7%/ -%*%' 5-%79% 6,)6 %5% 7%6+ 6&' ;%*%& 7%/5% -%56 ;% *%) *% )7%5 6%//%* *%',% ')9)9 5%/%8 %'%9*% :
1. K)'%5%6% %-%* ',7%79% '97%&% 65 7%/5% -%56 *9+ ;%,9 ;% *%) *%
2. P,)%+%% ,&%5); &&9%%9 5&%*9 5-%79%% ;/% ';%%% 7%/5% '%7%/8 ;%
3. M%5); 6,)6 '%;% +, (# ;9;5/ ;/% ',7%79% '&9%%% 5&%*9 %6% '7%;-%*% 5&%*9 '&%%,% %/ ,)&9 ;9)'%5%69 )*& *%',% 5%/%
;9)679.
Menurut Sukrisn' Ag'es ( AUDITIN/ 0Buku $ , $*&1.
L9%9*96%) 7%/5% '%7%/ %;%*%+ 5-%79% ',)%+%% 5'%;% '9+%5 569/% %/ 7%6+ 6&' %6% +%,) ;9*%)9 ;%*%& -%56 *9+ ;%,9 )%6 6%+.
$%&%$ #enis2#enis Ke!aji"an #angka Panjang
1. Kre3it In4estasi ( Long Term Loan)
K,;96 IC)6%)9 %96 '97%&% ;%,9 %5 %6% *&%/% 5%/% 5% %58 %/ ;9/%5% 65 '&*9% %)6 66%'8 5%*9 6%%+8 &9)%*% /;/ ;% &)9.
off-shore loan 9%*%+ '97%&% %/ ;9',*+ ;%,9 %5 %6% *&%/% 5/% ;9 *%, /,9. T9/5%6 /% $%%&s'$e l$an 9%)%% *9+ ,;%+ ;%,9 69/5%6 /% '97%&% ;%*%& /,9 %96 )%6 %6% ;% ',) ;9 %6%) LIBOR ( *$nd$n Inte Bank +%%eed ,ate) %6% SIBOR (Sin"ap$e Inte Bank +%%eed ,ate)# H%* 99 ;9)%5% 5%,% /% ;9 '%)%, 96,%)9%* *9+ ,;%+ ;%,9 9;)9%8 )*%9 96 %;% ,)95 5%95% 5,) ;*%, 6,+%;%' ,'9%+. U65 &&',59* ,9)95 6,)68 9%)%% ',)%+%% &*%55% SWAP ;/% %5 ;C9)% ;/% &&%%, ',&9 6,66.
T9/5%6 /% 5,;96 9C)6%)9 9%)%% *9+ ,;%+ ;%,9 69/5%6 /% 5,;96 &;%* 5,7% ($kin" -apital l$an)
P%% %6%,% *%9 )%/%9 ,956 :
a) J&*%+ 5,;96 9C)6%)9 9%)%% 7%+ *9+ )%, ;%,9 7&*%+ 5,;96 &;%* 5,7%.
b) K,;96 9C)6%)9 9%)%% ;9/%5% 65 '&*9% %)6 6 6%'8 '%;% -%56 ',)%+%% %, %5% ,',%)9 %6% 65 ',*%)% (5)'%)9# )%+%8 )+9//% ;9',*5% ,%'% 6%+ 65 ;%'%6 &/+%)9*5% ';%'%6% (e.enue)# c) J%/5% -%56 '/&%*9% 5,;96 9C)6%)9 9%)%% *9+ ;%,9 )%6 6%+8 )+9//% %/9 %5 )%/%9 5,;96, ,%,69 ;%%% );%+ '%)69 %5% &&,95% +%)9*8 ;%*%& 65 ';%'%6% /%8 ;%*%& -%56 %/ '%7%/ (*9+ ;%,9 )%6 6%+#.
d) U65 &,9/%5% % ',)%+%% )%/%9 ;96,89%)%% %5 &&,95% "a-e pei$d/ %96 6//%/ -%56 ;9 &%% ',)%+%% *& ',* &&%%, 99*% '97%&%8 5%;%/ 5%;%/ *& ',* &&%%, /%.
2. Utang 5"ligasi ( Bond Payable)
U6%/ O*9/%)9 %96 '97%&% 7%/5% '%7%/ %/ ;9',*+ )%6 ',)%+%% ;/% &7%* *9/%)98 ;9 ;%*%& /,9 &%' ;9 *%, /,9.
B,956 79)79) *9/%)9 :
a) Registered Bonds ( O*9/%)9 %/ &%6&5% %&% '&9*95 ;9),6995%6 *9/%)9%8 )+9//% 795% ;9'9;%+6%/%5% +%,) di&end$se ;9 %/9% *%5%/%#
b) Coupon Bonds %6% Bearer Bonds (O*9/%)9 %6%) 75 %/ 69;%5 &%6&5% %&% '&9*95 ;9 ),6995%6 *9/%)9%8 )+9//% 69;%5 ',* ;9 end$se '%;% )%%6 ;9'9;%+6%/%5%#
c) Term Bonds (O*9/%)9 %/ )*,+% 7%6+ 6&' '%;% )%6 6%//%* 6,66.
d) Serial Bonds (O*9/%)9 %/ 6%//%* 7%6+ 6&'% ,6%+%' '%;% ,%'% 6%//%* 6,66#
e) Convertible Bonds (O*9/%)9 %/ 9)% ;965%, ;/% ),%6 ,+%,/%#
f) Callable Bonds (O*9/%)9 %/ &&,95% +%5 5'%;% ',)%+%% %/ &/*%,5% *9/%)9 6,)68 65 &*%)9 *9/%)9 6,)6 )*& 6%//%* 7%6+ 6&'%# g) Secured Bonds (O*9/%)9 %/ ;97%&9 ;/% +%,6% ',)%+%%#
3. 6esel Ba7ar ( Promissory NotesPronotes) 7ang jatuh tem8'n7a le"ih 3ari satu tahun%
!%59 )%6 ',%6%% 6,6*9) ;%,9 ;96, %+-% 9% ,7%79 65 &&%%, )7&*%+ 6,668 '%;% 6%//%* 6,668 ;/% &&',+96/5% 69/5%6 /% 6,66.
4. Utang ke8a3a 8emegang saham atau 8erusahaan in3uk ( !olding Company) atau Perusahaan Ailiasi ( "ffiliated Company)
B9%)%% ;9,95% 65 &&%6 ',)%+%% %%5 %6% ',)%+%% %9*9%)9 %/ %, &*%9 ,',%)9 ;% &&6+5% '97%&% ('97%&% 6,)6 9)% ;95%5% /% 8 9)% 7/% 69;%5#
5. Utang Su"'r3inasi ( Subordinatde Loan)
!%59 6%/ ;%,9 '&/%/ )%+%& %6% ',)%+%% 9;58 %/ &&'%9 ,%'% )9%6: a) 6%'% /%
b) %, ;9%%, 5&%*9 '%;% )%%6 ',)%+%% 6*%+ &&'%9 5&%&'% 65 &&%%, 5&%*9 6%/%
c) &&'%9 5&/59% 65 ;9%*9+5% )%/%9 )6,% &;%*
6. Bridging Loan
!%96 '97%&% )&6%,% %/ %5% ;95&%*95% 795% 5,;96 9C)6%)9 %/ ;96+5% ',)%+%% );%+ ;9',*+. T9/5%6 /% 9%)%% *9+ 69//9 ;%,9 69/5%6 /% '%)%, ;% 9)% ,'% )+,6 6,& *% %6% */ 6,& *%.
7. Utang Leasing (Utang 3alam Rangka Se!a /una#
A;%*%+ 6%/ %/ ;9',*+ ;%,9 ',)%+%% *%)9/ 65 '&*9% %)6 66%' (;%*%& 65 %'96%* *%) %6% )%*) %; *%) %5# ;% 9%)%% ;999* ;%*%& 7%/5% '%7%/.
2.2 Perlakuan Akuntansi Ke!aji"an #angka Panjang $%$%& Pen7ajian Hutang #angka Panjang
H6%/ 7%/5% '%7%/ +%,) ;97*%)5% ;/% 5' ;%*%& ,%%. S69%' 79) +6%/ 7%/5% '%7%/ +%,) ;9)%795% )%,% 6,'9)%+ ;9 ;%*%& ,%% ;% ;9,9 %6%6% 5%59 %/ 5' 795% +%* 99 ;9',*5%. P7*%)% %/ ,)%/56% ;/% +6%/ 7%/5% '%7%/ &*9'69 : %&% +6%/8 7&*%+ +6%/ %/ ;9)6798 7&*%+ +6%/ %/ 6*%+ ;96%,958 6%//%* 7%6+ 6&'8 6%,9 /%8 '&%6%)% ;%*%& '&%/9% ;9C9;8 5+%,)% &&',6%+%5% 7&*%+ &;%* 5,7% 6,668 ;% '7*%)% 7&*%+ 79) %569C% %/ ;97%&95%.
U&&% +6%/ 7%/5% '%7%/ ;9'9)%+5% &7%;9 ;% 5*&'5 : +6%/ 7%/5% '%7%/ %/ ;96%,95 ;/% ',7%79% 6,6*9) ;% +6%/ 7%/5% '%7%/ %/ 69;%5 ;9),6%9 ;/% ',7%79% 6,6*9). @6+ +6%/ 5*&'5 ',6%&% %;%*%+ +6%/ %5 ;% +6%/ *9/%)98 );%/5% 6+ +6%/ 5*&'5 5;% %;%*%+ '/5,;96% % ;96%//+5% (;,,; ,;96)#8 7%&9% ;%,9 '*%//% ()6&,) ;')96#8 +6%/ /%,%)9 ',;5.
H6%/ *9/%)9 ;%'%6 ;9)%795% ;%*%& ,%% '%;% 9*%9 &9%*%8 ;% ;9%6&5% '%;% 6%//%* 7%6+ 6&' ),6% 6%,9 /%%. A*6,%69 *%9 %;%*%+ +6%/ *9/%)9 ;9)%795% '%;% 9*%9 &9%*% ;96%&%+ ;/% ',&9 *9/%)9 %/ *& ;9%&,69)%)9 %6% ;95,%/9
;/% ;9)56 *9/%)9 %/ *& ;9%&,69)%)9.
O*9/%)9 %/ ;9*%)98 %/ ;9*9 )%/%9 6,%), ;8 ;% %/ *& ;95*%,5% *%/98 +%,) ;9)%795% ;%*%& ,%% )%/%9 '/,%/ 7&*%+ *9/%)9 %/ ;9995% 65 ;95*%,5% (%6+,9; ;# ))%, 9*%9 &9%*%. T,%), ; 69;%5 *+ ;9)%795% )%/%9 %569C%.
P,)%+%% %/ &&'%9 %%5 6,96% +6%/ 7%/5% '%7%/ ;%*%& 7&*%+ )%, ),9/5%*9 +%% &*%',5% )%6 7&*%+ ;%*%& ,%% ;% &;5/% ;/% 5&6%, ),6% )5;* ;%*%& %6%6% %/ &,6%9%. S69%' %569C% %/ ;9/%;%95% )%/%9 7%&9% %6%) +6%/ 96 +%,) ;96755% ;%*%& 5*&'5 %569C% ;9 ,%%. H6%/ 7%/5% '%7%/ %/ 7%6+ 6&' ;%*%& )%6 6%+ +%,) ;9*%',5% )%/%9 5-%79% *%%,8 5%*9 795% '%,95% 96 ;9'+9 ;/% %569C% )*%9 %569C% *%%,.
J95% +6%/ 96 %5% ;9 ;%%9 5&%*98 ;95C,)9 &7%;9 )%+%&8 %6% ;96%,95 ;%,9 ;%% '*%)% *9/%)98 &%5% +%* 96 +%,) ;9*%',5% )%/%9 ') 69;%5 *%%, ;% ;9),6%9 ;/% %6%6% '7*%)% &/%9 &6; %/ ;9/%5% ;%*%& *959;%)9%. P//5%'% 7/% ;9',*5% '%;% '&%%,% &%)% ;'% 65 56+% ;%% '*%)% ;% 7&*%+ 7%6+ 6&' +6%/ 7%/5% '%7%/ )*%&% 6%+ 5 ;'%.
2.3 Sistem Pengen3alian Internal Ke!aji"an #angka Panjang P,);,',);, '/;%*9% 96, ,;%;% %6%,% ',)%+%% %/ )%6 ;/% ',)%+%% *%9% ;% ,/%6/ '%;% ,%'% %56,8 )',69 )9%6 ',%)9 ;% )%,% ',)%+%%. N%& ;&959%8 ',9)9'',9)9' '/;%*9% 96, %/ '55 ;%'%6 ;96,%'5% '%;% )&% ',)%+%%. T,;%'%6 67+ %+ ',9)9' '/;%*9% 96, %/ '558 %96 : %. P6%'% 6%///7%-% )%,% 7*%) . P*//%,%% '%6%6% %/ &&%;%9 . P/%),%)9% 55%%% ;% 5%,%-% ',)%+%% ;. P&9)%+% '%6%6% ;% '9&'%% %569C%
. P&9)%+% 6%/// 7%-% %6%) 6,%)%5)9 %/ ,5%96%. P&%5%9% ',%*%6% &5%9) (9*% &&/595%#
/. P*%5)%%% '&,95)%% )%,% 9;';
T,;%'%6 ,%'% '/;%*9% && %/ +%,) %;% 65 5'69/% %),)9 %6%) 6%/ 7%/5% '%7%/8 %96:
1. K6,7%;9% D% O6,9)%)9
E696%) +%,) &&9*959 '/;%*9% 65 &&%)695% %+-% %;%% '97%&% 7%/5% '%7%/ )%,% *%%5 ;9&*%9 *+ ,%/ %/ &&9*959 6,9)%)9. K5'% ;5&6%)9 +%,) &&C,995%)95% %+-% -)* %6% *9/%)9 ;96,9)%)9 ;/% *%%5. A;%% 55'% ;5&6%)98 &&/595% %;96, 65 &9*%9 %+-% 6,%)%5)9 6,)6 6*%+ ;9*%5)%%5% ;/% 6'%6 %6% 69;%5. A;%% ',7%79% 6%/ %/ ;9/995% +%,) ;9)679 *+ ;-% 5&9)%,9) %6% *+ 5)569 %/ 6*%+ ;9;*/%)95% --%/ 99. E696%) %/ ),9/ &*%55% %569C96%) '&97%&% +%,) &&9*959 '/;%*%9 && %6% 5+)). J95% ;9,56, 5%/% %6% 5)569 %/ )%&% ,6%/// 7%-% 6,+%;%' '*%5)%%% &%' %56%)9 6,%)%5)9 6%/ 7%/5% '%7%/8 %;% 5)569 *%9% +%,) &&,95% ,C9-;% ',)67% &*,+ ;%*%& ,9)%*%+. J5% 5*9 &&9*959 '/;%*9% %/ *%%5 %6%) ',96% 6,%)%5)9 6%/ %5% *9+ &;%+ %/9 %;96, &/79 6,%)%5)9 6,)6 65
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K*9 +%,) &&*9+%,% %6%6% ,99 %/ &&%;%9 %6%) 6,%)%5)9 6%/ 7%/5% '%7%/ 65 &&%)695% %+-% )*,+ '97%&% ;% '&%%,% 5&%*9 '55 6%/ ),6% /%% ;9%6%6 ;/% &&%;%9. S%6 ';5%6% 6 &%/%9 6,%)%5)9 6%/ 6,99 %;%*%+&&*9+%,% 5 )%, '&%6 %/ ,9)9 9,&%)9 &/%9 )*,+ 6%/ 7%/5% '%7%/%/ ;9'97%& *+ 5*9. J&*%+ 6%/ %/ ;9%6%6 ;9 )%, '&%6 +%,)
;9,5)9*9%)95% 5 %5 '/;%*9 5 )%, && )%,% 6,%6,. 3. P9*%9%
T,%)%5)9 -)* ;% *9/%)9 ;9%6%6 ;%*%& %6%6% %56%)9 '%;% 9*%9 &9%*% ;96%&%+ %6 ;95,%/9 %;%% ',&9 %6% ;9)56. P,&9 %6% ;9)56 +%,) ;9%&,69)%)9
&//%5% &6; )5 /% 569 65 &/+96/ % /%. K%;%/ 5%*% 696%) &%/// 9%% ',96% )',69 9%% '7%&9 &9)98 9%% +5& ;% 9% %56%)9. B9%% )',69 96 +%,) ;9%6%6 )%/%9 % %/ ;96%//+% ;% ;9%&,69)%)9 )*%&% &, 6%/. I) '9*%9% 65 9C)6%)9 ';%%% %/ ,&96 %;%*%+ 7%+ *9+ 5&'*5). M)59' 5*9 &&9*959 ',);, '/;%*9% 65 &&%)695% %+-% 6%/ 7%/5% '%7%/;99*%9 ;/% 6'%68 5*9 9)% &&96% %;96, 65 &&%6 ;%*%& '%6%6%
6%/ )%,% &&%;%9.
4. P//5%'%K*%)995%)9
P/;%*9% +%,) &&%)695% %+-% -)* ;% *9/%)9 ;95*%)995%)95% ;/% 6'%6 ;%*%& *%',% 5%/%. I) 6%&%% %;%*%+ 65 &/5*%)995%)95% ;/% 6'%6 %/9% 6%/ 7%/5% '%7%/ %/ %5% 7%6+ 6&' 6%+ ;'% )%/%9 5-%79% 7%/5% ';5.
K*9 +%,) &&9*959 ',);, '/%&%% %/ &&%;%9 795% %;% -)* %6% *9/%)9 %/ 69;%5 ;96,965% 65 &/+9;%,9 5+9*%/% 5%,% ',9%. P,);, +%,) 6,);9% 65 9)'5)9 ',9;95 *+ ,%/ %/ 9;'; %95 &/%9 6%/// 7%-% 5%&%% &%' %56%)9 6%/ 7%/5% '%7%/.
2.4 Pr'se3ur Au3it atas Ke!aji"an #angka Panjang $%9%& Pengujian Analisis Su"stansi
S6,%6/9 ))6%69 65 &/%;96 6%/ 7%/5% '%7%/ &%5' '&,95)%% %;%% ',7%79% 6%/ %/ %,8 '6% )6%6) ',7%79% 6%/ %/ *%&%8 ;% '/9,&%)9% )%*; ),6% 9,&%)9 ,*C% *%9% 5'%;% '9+%5'9+%5 *%,.
P,);, %%*969) ))6%69 )%/%6 ,&%%%6 ;%*%& &/%;96 % /% ;95%,%5% +/% *%/)/ %6%,% 69/5%6 /% %/ ;9)%795% ;/% 7&*%+ 6%/ 7%/5% '%7%/. A;96, ;%'%6 &/)69&%)9 % /% &*%*9 ',5%*9% )%*; 12 *%%
6%/ 7%/5% '%%7%/ ;/% ,%6%,%6% 69/5%6 /%. K-%7%,% % /% ;%'%6 ;9665% ;/% &&%;9/5% )69&%)9 99 6,+%;%' 7&*%+ % /% %/ 6,%6%6 ;%*%& 5 )%,. J95% 7&*%+ 5;%% 69;%5 ,;% )%,% &%6,9%*8 %;96, ;%'%6 &9&'*5% %+-% % /% ;9)%795% )%,% -%7%,.
U&&% %;96, &&*%9 %;96 6%/ 7%/5% '%7%/ ;/% &&',*+ )5;* %%*9)9) -)* %%,8 6%/ *9/%)98 ;% 6%/ /%. S5;* 6,)6 &*9'69 9,&%)9 '9+%5 ',9&% '&%%%,%8 6%//%* 7%6+ 6&'8 69/5%6 /%8 7&*%+ ;%)%,8 7%&9%8 ;% % /% %/ ;9%%,8 ;% %/ &%)9+ 6,6%/.
A),)9 %/ '%*9/ '69/ ;9798 %96 )69%' 9)6,& 6%/ ;959,&%)95% 5 5,;96, ;% &%5' ',&96%% 65 &&C,995%)9 7&*%+ %/ ;9'97%& ;% 6%//%* 6,%5+9, /% ;9%%,5%. K9,&%)9 6%/ ;% /% %/ &%)9+ +%,) ;9%%, &&,95% 569 %6%) %),)9 5,%;%%8 5*/5%'%8 ;% '9*%9%. J95% 6%/ 5*9 ;97%&9 *+ '9+%5
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A;96, 7/% &&,95)% 6%//%* 7%6+ 6&' 6%/ 65 &&%)695% 5*%)995%)9 %/ 6'%6 %6%,% 5-%79% *%%, ;% 7%/5% '%7%/. A;96, 7/% &&,95)% ',7%79% 6%/ 65 %;%% ',7%79% %/ ,)9%6 &&%6%)9 %/ &&,*5% '//5%'% ;%*%& %6%6% 5%59.
T7% P/79% S)6%69 T,+%;%' H6%/ J%/5% P%7%/ : %. M&',*+ 5%59% 66%/ 5%;%*% %6%6% %56%)9 %/ ,)%/56% ;/% +6%/ 7%/5% '%7%/. . M&5695% %+-% )%*; +6%/ 7%/5% '%7%/ &,&95% 5'69/% 5,;96, %/ %;% '%;% 6%//%* ,%% ;% &,&95% 56,7%;9% 6,%)%5)9 %/ ,5%96% ;/% +6%/ 7%/5% '%7%/ )*%&% 6%+ %/ ;9%;96. . M&5695% 5*/5%'% 6,%)%5)9 %/ ;9%6%6 )*%&% 6%+ %/ ;9%;96 ;% 5*/5%'% )%*; +6%/ 7%/5% '%7%/ %/ ;9)%795% ;9 ,%%.
;. M&5695% %+-% +6%/ 7%/5% '%7%/ %/ ;9%6&5% ;9 ,%% &,'%5% 5*%9& 5,;96, 6,+%;%' %569C96%) 696%). . M&5695% 5-%7%,% '9*%9% +6%/ 7%/5% '%7%/ %/ ;9%6&5% ;9 ,%%. . M&5695% 5-%7%,% '%79% ;% '//5%'% +6%/ 7%/5% '%7%/ ;9 ,%%. K6,%/% : ♣ K,%;%% ;% K6,7%;9%
A;96, &&5695% %'%5%+ )%*; +6%/ 7%/5% '%7%/ &,&95% 5'69/% 6,%)%5)9 %/ ,5%96% ;/% +6%/ 7%/5% '%7%/ )*%& 6%+ %/ ;9%;96. U65 &%'%9 67% 6,)68 %;96, &*%55% ,%/%9 '/79% ))6%69 ,956 99 : P/79% %%*96958 P&,95)%% 569 ';5/ 6,%)%5)9 %/ ,5%96% ;/% +6%/ 7%/5% '%7%/ 9%% /%8 RC9- 6,+%;%' 6,9)%)9 56,%5 '%,95% +6%/ 7%/5% '%7%/8 ;% K9,&%)9 ;%,9 5,;96, ; 6,)6 ♣ K*/5%'%
11
U65 &&5695% %+-% +6%/ 7%/5% '%7%/ %/ ;9%6&5% ;9 ,%% &%5' )&% 5'69/% 5,;96, 6,+%;%' %569C% 696%) '%;% 6%//%* ,%% ;% &%5' )&% 6,%)%5)9 %/ ,5%96% ;/% +6%/ 7%/5% '%7%/ ;%*%& 6%+ %/ ;9%;968 %;96, &*%55% ,%/%9 '/79% ))6%69 ,956 99 : P/79% %%*96958 P&,95)%% 569 6,%)%5)9 %/ ,5%96% ;/% +6%/ 7%/5% '%7%/ 9%% /%8 RC9- 6,+%;%' ',7%79% +6%/ 7%/5% '%7%/ '*%7%,9 '%)%* '%)%* %/ 6,;%'%6 ;9 ;%*%&%8 ;% K9,&%)9 ;%,9 5,;96, ; 6,)6 ♣ P9*%9%
P%79% ;9 ;%*%& ,%% +%,) ;/% '7*%)% )%/%9&%% ;9%6, ;%*%& ',9)9' %56%)9 6,)6. D/% ;&959% 65 &&5695% %),)9 '9*%9% +6%/ 7%/5% '%7%/ %/ ;9%6&5% '%;% ,%%8 %;96, &*%55% '/79% ))6%69 ,956 99 : P,);, %;96 %-%*8 P/79% %%*96958 P&,95)%% 569 ';5/ 6,%)%5)9 %/ ,5%96% ;/% +6%/ 7%/5% '%7%/ 9%% /%8 RC9- 6,+%;%' ',7%79% +6%/ 7%/5% '%7%/ '*%7%,9 '%)%* '%)%* %/ 6,;%'%6 ;9 ;%*%&%8 K9,&%)9 ;%,9 5,;96, ; 6,)68 ;% P/+96/% 5&%*9 9%% /%. ♣ K'69/% ( S65+*;,) I6,)6 #
U65 &&5695% 5*%9& 5,;96, %6%) %569C% 696%) '%;% 6%//%* ,%%8 %;96, &*%55% '/79% ))6%69 ,956 99 : P&,95)%% 569 ';5/ 6,%)%5)9 %/ ,5%96% ;/% +6%/ 7%/5% '%7%/ 9%% /%8 RC9- 6,+%;%' ',7%79% +6%/ 7%/5% '%7%/ '*%7%,9 '%)%* '%)%* %/ 6,;%'%6 ;9 ;%*%&%8 ;% K9,&%)9 ;%,9 5,;96, ; 6,)6 ♣ P%79% ;% P//5%'% P%79% ;% '//5%'% ), ), *%',% 5%/% +%,) ;9;%)%,5% '%;% PABU. P/79% ))6%69 6,+%;%' +6%/ 7%/5% '%7%/ ;9%,%+5% 65 &%'%9 )%*%+ )%6 67% &&5695% %'%5%+ ), +6%/ 7%/5% '%7%/ 6*%+ ;9)%795% ;% ;9/5%'5% *+ 5*9 ;9 ,%%% ))%9 ;/% PABU. S%6 )%6% '/79% ))6%69 65 &&5695% %),)9 '%79% ;% '//5%'% +6%/ 7%/5% '%7%/ ;9 ,%% %;%*%+ ;/% &&%;9/5% '%79% ;% '//5%'% +6%/ 7%/5% '%7%/ ;9 ,%% %/ ;9%;96 ;/% PABU &*%*9 ,%/%9 ',);, ,956 99 : RC9- 6,+%;%' ',7%79% +6%/ 7%/5% '%7%/ '*%7%,9 '%)%* '%)%* %/ 6,;%'%6 ;9 ;%*%&%8 P&,95)%% 6,+%;%' 5*%)995%)9 +6%/ 7%/5% '%7%/ %/ )/,% 7%6+ 6&' ;9 ;%*%& ,%%8 ;% P&,95)%% 6,+%;%' '//5%'% %/ ,%/56% ;/% +6%/ 7%/5% '%7%/.
P,/,%& P/79% S)6%69 T,+%;%' H6%/ J%/5% P%7%/
12
Pr'se3ur Au3it A!al ♦ Pengujian Analitik H96/ R%69 1. R%69 H6%/ ;/% T6%* A569C% R&) : T6%* H6%/ : T6%* A569C% 2. R%69 H6%/ ;/% E596%) R&) : T6%* H6%/ : T6%* E596%) 3. R%69 T9&) I6,)6 E%,;
R&) : L%% B,)9+ U)%+% : B9%% B/% O*9/%)9 4. R%69 B9%% B/% ;/% H6%/ R&) : B9%% B/% : R,%6% B/% R%69 %/ 6*%+ ;9+96/ 6,)6 5&;9% ;9%;9/5% ;/% +%,%'% %;96,8 &9)%*% ,%69 6%+ *%*8 ,,%6% ,%698 %6% ,%69 %/ ;9%//%,5%. P&%;9/ 99 &&%6 %;96, 65 &//5%'5% : 1. P,9)69-% %6% 6,%)%5)9 %/ 69;%5 9%)% 2. P,%+% %56%)9 3. P,%+% 696%) 4. F*56%)9 %%5 . S%*%+ )%79 ♦ P/79% T,+%;%' T,%)%5)9 R99 a) U)6 ',9&%% %/ ;%,9 '%,95% +6%/ 7%/5% '%7%/
b) M96%*%+ 59,&%)9 &/%9 +6%/ 7%/5% '%7%/ ;%,9 %5 ;% 6,)6 &'%
c) P,95)% ;5& %/ &;5/ 6,%)%5)9 '&%%,% /%
d) P,95)% ;5& %/ &;5/ 6,%)%5)9 '&%%,% '55 '97%&%
e) P,95)% %569C% %/ ;97%&95% ;%*%& '%,95% +6%/ 7%/5% '%7%/ f) P,95)% '*9) %),%)9 %569C% %/ ;97%&95% ;%*%& '%,95% +6%/ 7%/5% '%7%/ g) P,95)% 5'%6+% 5*9 6,+%;%' %6%)% %6%)% %/ ;95%5% *+ 5,;96, h) P,95)% ;5& %/ &;5/ 6,%)%5)9 6,%), ; i) V,995%)9 ',+96/% /%8 %&,69)%)9 ',&9 ;% ;9)56 *9/%)98 ;% +6%/ /% *9/%)9 ♦ P/79% T,+%;%' A5 R99
13
a) M96% %6% %6*%+ ;%6%, +6%/ 7%/5% '%7%/
b) M96% %6% '*%7%,9 ' 6,)6 9;6, ;% ),%6 ',7%79% '%,95% 5,;96 7%/5% '%7%/
c) P,95)%*%+ 5))%9% '9*%9% +6%/ 7%/5% '%7%/ ;/% )6%;%, %56%)9 %/ ))%9 ;9 I;)9%
d) H96/ 5&%*9 %&,69)%)9 ',&9 *9/%)9 ;% ;9)56 *9/%)9
♦ V,995%)9 P%79% ;% P//5%'%
a) P,95)% 5*%)995%)9 +6%/ 7%/5% '%7%/ %/ )/,% 7%6+ 6&' ;9 ;%*%& ,%%
b) M96%*%+ ',7%79% +6%/ 7%/5% '%7%/ ;% '*%7%,9 '%)%* '%)%* %/ 6,;%'%6 ;9 ;%*%&%
c) P,95)% '7*%)% %/ ,)%/56% ;/% +6%/ 7%/5% '%7%/
$%9%$ Pr'se3ur Au3it :ang Disarankan
1. P*%7%,9 ;% C%*%)9 96,%* 6,* %6%) *99*96%) 7%/5% '%7%/.
2. D%'%65% ;% ',95)% ,9/5%)% ',%+% *9%9*96%) 7%/5% '%7%/ ,956 ;9)68 ',&9&8 ;% /% )*%&% '9; %/ ;9',95)%
3. K9,9& 9,&%)9 5'%;% %5 %/ %6%,% *%9 &%%5% &/%9 : '*% 5,;968 )%*; ', 6%//%* *%',% ')9) 5%/%8 69/5%6 /%8 7%/5% -%56 '97%&% ;% 7%&9% 5,;96.
4. M96% )%*9% ',7%79% 5,;96 65 ',&%6 9*8 *%* ',+%695% %'%5%+ ;%6% %/ 6,;%'%6 ;%*%& ',7%79% 5,;96 6,)6 ))%9 ;/% ;%6% %/ 6,%6& ;%*%& 5,6%) 5,7% '&,95)%% *9%9*96%) 7%/5% '%7%/.
. P,95)% %'%5%+ ',*+%'%&%+% /% ;% %&,69)%)9 ;9)6',&9& ;%,9 *9/%)9. T9U' 7&*%+ % /% ;% %&,69)%)9 ;9)6',&9& *9/%)9 ;/% 7&*%+ %/ 6,%6& '%;% *%',% *%% ,/9. D9)6',&9& %/ *& ;9%&,69)%)9
+%,) ;9*%',5% )%/%9 '/,%/%'%&%+% ;%,9 9*%9 &9%* *9/%)9.
$. P,95)% ',+96/% /%8 '&%%,% /% ;% %&,69)%)9 ;9)6',&9& ;%,9 *9/%)9.
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
14
11. S%;%9% %;% *9%9*96%) 7%/5% '%7%/ %/ +%,) ;9%%, 5&%*9 ;%*%& &%6% %/ %)9/8 ',95)% %'%5%+ ', 6%//%* *%',% ')9)9 5%/% );%+ ;95C,)95% 5;%*%& ,'9%+ ;/% &//%5% 5,) 6/%+ B%5 I;)9% ', 6%//%* *%',% ')9)9 5%/% ;% )*9)9+ 5,) %/ 6,7%;9 );%+ ;9%5%;95,;965% '%;% *%% ,/9 6%+ ,7%*%. 12. L%55% '*%%+% %%*969) (%%*69%* ,C9- ',;,)# 6,+%;%' *9%9*96%) 7%/5% '%7%/ ;% 9%% /%%8 65 &*9+%6 5&/59% 6,7%;9% 5)%*%+% ;%*%& '%6%6% 9%% /% 13. T%,95 5)9&'*% %'%5%+ '%79% *9%9*96%) 7%/5% '%7%/ ;9 *%',% ')9)9 5%/% ;% %6%6% %6%) *%',% 5%/% ;9*%55% ))%9 ;/% S6%;%, A56%)9 K%/% ETAPPSAKIFRS D%*%& %6%6% %6%) *%',% 5%/% +%,) ;97*%)5% : &, ;% 6%//%* ',7%79% 5,;96 ),6% '*% 5,;96 %&% 5,;96, 69/5%6 /% ;% 7%/5% '%7%/ -%56 5,;96
&/%9 7%&9%8 %'%5%+ ,'% %)68 7%&9% ',9%;9 %6% ,',%6 /%,%6
%'%5%+ '&%%,% /% ;% '&%%,% 5&%*9 '97%&% ;%*%& ,'9%+ %6% &%6% %/ %)9/ %'%5%+ %;% %5 ;%*6 2.5 T7% A;96 %6%) K-%79% J%/5% P%7%/ U65 &65% %'%5%+ : 1. T,;%'%6 intenal -$nt$l %/ %95 %6%) *9%9*96%) 7%/5% '%7%/ 2. L9%9*96%) 7%/5% '%7%/ %/ &7%;9 5-%79% ',)%+%% );%+ ;9%6%6 )*,+% ', 6%//%* *%',% ')9)9 5%/% (,%%# ;% ;96,9)%)9 *+ '7%%6 ',)%+%% %/ ,-%/ 3. L9%9*96%) 7%/5% '%7%/ %/ 6,%6& ;9 *%',% ')9)9 5%/% (,%%# 6* 6* &,'%5% 5-%79% ',)%+%% 4. L9%9*96%) 7%/5% '%7%/ %/ ,%)%* ;%,9 le"al -lai0 %6% %)6 %/ ;97%&95% );%+ ;99;6995%)9 5. L9%9*96%) 7%/5% '%7%/ ;%*%& C%*6% %)9/ ', 6%//%* *%',% ')9)9 5%/% (,%%# );%+ ;95C,)95% 5 ;%*%& ,'9%+ ;/% 5,) 6/%+ B%5 I;)9% ', 6%//%* *%',% ')9)9 5%/% (,%%# ;% )*9)9+ 5,) %/ 6,7%;9 );%+ ;9%5% %6% ;95,;965% '%;% *%% ,/9 6%+ ,7%*% 6. B9%% /% ;% /% %/ 6,6%/ ;%,9 *9%9*96%) 7%/5% '%7%/ ),6% %&,69)%)9 ;%,9 pe0iu01dis-$unt 6*%+ ;9%6%6 ', 6%//%* *%',% ')9)9 5%/% (,%%#
15
7. B9%% /% *99*96%% 7%/5% '%7%/ %/ 6,%6%6 '%;% 6%//%* *%',% ')9)9 5%/%(,%%# 6* 6*%+ 6,7%;98 ;9+96/ )%,% %5,%6 ;% &,'%5% % ',)%+%% 8. S&% ',)%,%6% ;%*%& ',7%79% 5,;96 6*%+ ;99569 *+ ',)%+%% )+9//% 69;%5 6,7%;9 %5 ?;%*6 9. B%/9% ;%,9 *9%9*96%) 7%/5% '%7%/ %/ 7%6+ 6&' ;%*%& )%6 6%+ %/ %5% ;%6%/ );%+ ;9,5*%)995%)95% )%/%9 5-%79% *%%,
10. L9%9*96%) 7%/5% '%7%/ ,956 dis-$unt/ pe0iu0/ ;% /% %/ 69&* );%+ ;9%6%6 ;/% %5,%6 ;% ;95*%)995%)95% ),6% ;9/5%'5% ;%*%& *%',% 5%/%8 6,&%)5 %6%6% %6%) *%',% 5%/8 ))%9 ;/% S6%;%, A56%)9 K%/% ETAPPSAKIFRS
BAB III
PENUTUP
1%& Kesim8ulan
L9%9*96%) 7%/5% '%7%/ %;%*%+ 5-%79% ',)%+%% 5'%;% '9+%5 569/% %/ 7%6+ 6&' %6% +%,) ;9*%)9 ;%*%& -%56 *9+ ;%,9 )%6 6%+ (S5,9) A/)#. H6%/ 7%/5% '%7%/ &,'%5% )%*%+ )%6 )*)9 ;%*%& ';%%% ',%)9 &%' 9C)6%)9 ',)%+%%. M%%& 5-%79% 7%/5% '%7%/ %;%*%+ )',69 -)* %%,8 6%/ *9/%)98 6%/ ),;9%)9 %6% %/ *%9%. T,;%'%6 '/79% ))6%69 ;%*%& ',)) %;96 %6%) 5-%79% 7%/5% '%7%/. D% 6,;%'%6 13 ',);, %;96 %/ ;9)%,%5% ;%*%& &7%*%5% '&,95)%%
6,+%;%' 5-%79% 7%/5% '%7%/ %/ );%+ ;97*%)5% ;%*%& '&%+%)%. 1%$ Saran
M%5%*%+ 99 +%;9, ;/% )/%*% 5*&%+% ;%*%& ,%/%9 %)'5. P*9) ,+%,%' %/%, '&%% ;%'%6 &&,95% )%,% ;% 5,9695 65 5&%7% ;% 5&%;9,9% 5%&9 5 ;'%
;%*%& +%* 9)9 &%' '%79% &%5%*%+ 99.
DAFTAR PUSTAKA
A/)8 S5,9). 2004. AUDITING (P&,95)% A56%#. J%5%,6%:L&%/% P,96 F%5*6%) E5&9 U9C,)96%) I;)9%
+66':,/,%9).*/)'6.& +66':,%6%&)*9&%+.*/)'6.& +66':)).*/)'6.& +66':6.*/)'6..9; +66':;9;%+<<.*/)'6..9;
