Studi Analisis : Praktek Penetapan Materialistis dalam Audit atas Akun Aset Tetap oleh KAP ABC pada PT. X
DOI:
https://doi.org/10.55606/jurrie.v4i2.6105Keywords:
Audit, Materiality, Fixed Assets, Accumulated Depreciation, Public Accounting FirmAbstract
Determining the materiality level is an important step in planning and implementing a financial statement audit, especially in accounts with significant value such as fixed assets. However, in practice, auditors often face challenges in determining the right materiality level for complex accounts such as fixed assets, especially in companies that have not gone public and are in the development stage. This study aims to analyze the practice of determining the materiality level in the audit procedure for fixed asset accounts at PT. X for the 2024 financial year. The research method used is qualitative with a case study approach through document observation and interviews at the XYZ Public Accounting Firm. The results of the study show that auditors set materiality based on total assets because PT. X has not gone public and is in the development stage. The auditor found a correction in the calculation of accumulated depreciation of fixed assets of Rp24,128,825, but this value was still below the overall materiality limit of Rp186,704,652. Therefore, the fixed asset account is concluded to have been presented fairly and free from material misstatement. This study supports the importance of determining materiality based on professional judgment to improve audit quality.
Downloads
References
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and assurance services: An integrated approach (Sixteenth edition, global edition). Boston Columbus Munich: Pearson.
Bramasto, A., Anggadini, S. D., & Syahriani, A. (2021). Kualitas Audit Melalui Analisis Faktor- Faktor Independensi Dan Profesionalisme Audit Internal. JURNAL AKUNTANSI, 10(1), 16–23. https://doi.org/10.37932/ja.v10i1.248
Firani, M. (2024). Pertimbangan Tingkat Materialitas Dalam Audit: Faktor yang Mempengaruhinya. 11.
Hansen, S. (2020). Investigasi Teknik Wawancara dalam Penelitian Kualitatif Manajemen Konstruksi. Jurnal Teknik Sipil, 27(3), 283–294. https://doi.org/10.5614/jts.2020.27.3.10
Harefa, I., & Hulu, T. H. S. (2022). Analisis Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Laporan Keuangan. Jurnal Akuntansi, Manajemen dan Ekonomi, 1(1), 146–151. https://doi.org/10.56248/jamane.v1i1.25
Imanina, K. (2020). Penggunaan Metode Kualitatif Dengan Pendekatan Deskriptif Analitis Dalam Paud. JURNAL AUDI : Jurnal Ilmiah Kajian Ilmu Anak Dan Media Informasi PAUD, 5(1), 45–48. https://doi.org/10.33061/jai.v5i1.3728
Listyani, P. N., Rahmawati, U., Widodo, N. M., & Korespondensi, A. (2025). Analisis Penentuan Materialitas Dan Risiko Audit Dalam Opini Audit Di Masa Pandemi (Studi Kasus Pada HLB Hadori Sugiarto Adi & Rekan Cabang Madiun).
Maribu, I., & Arief, A. (2024). Faktor Yang Mempengaruhi Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud) Studi Kasus Pada Auditor Kap Di Jakarta. Jurnal Ekonomi Trisakti, 4(2), 491–500. https://doi.org/10.25105/v4i2.20835
Putri, I. A., & Yusralaini, Y. (2024). Pengaruh Komite Audit, Komisaris Independen, Kepemilikan Institusional, dan Intellectual Capital Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Basic Materials yang terdaftar di BEI tahun 2020-2022). Journal of Education Transportation and Business, 1(2), 529–543. https://doi.org/10.57235/jetbus.v1i2.4075
Putri, R. C., & 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
Rabbani, M. P., & Sari, R. P. (2025). Audit Aset Tetap Pada PT. XYZ. Jurnal Riset Ekonomi Dan Akuntansi, 3(1), 225–234. https://doi.org/10.54066/jrea-itb.v3i1.3036
Ramadani, A., Aulia, F. W., & Putri, N. H. (2021). Analisis Deteksi Laba Overstated Untuk Menganalisis Laporan Keuangan Pt. Unilever Indonesia Tbk Periode 2016 – 2019. Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi, 7(2). https://doi.org/10.31869/me.v7i2.2772
Sinaga, L. V., Purba, M. R., & Purba, N. F. (2024). Tujuan Pengauditan Dan Tanggung Jawab Auditor Pada Laporan Audit (Studi Literatur Pada Perusahaan Di Indonesia). (8).
Sitanggang, T., Tjendra, A. D., Handari, H., & Hidayat, M. (2024). Pertimbangan Tingkat Materialitas dalam Laporan Keuangan Pada Kantor Akuntan Publik di Jakarta: Faktor-faktor yang Mempengaruhinya. 11.
Standar Audit (SA) – IAPI. (t.t.). Diambil 9 Mei 2025, dari https://iapi.or.id/cpt-special-content/standar-audit-sa/
Sutisna, D., Nirwansyah, Moch., Ningrum, S. A., & Anwar, S. (2024). Studi Literatur Terkait Peranan Teori Agensi pada Konteks Berbagai Issue di Bidang Akuntansi. Karimah Tauhid, 3(4), 4802–4821. https://doi.org/10.30997/karimahtauhid.v3i4.12973
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Riset Rumpun Ilmu Ekonomi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
