Optimalisasi Top Schedule dalam Audit: Strategi Penyusunan yang Efektif
DOI:
https://doi.org/10.55606/jurrie.v4i2.6140Keywords:
Top Schedule, audit, standardized template, human error, psychological factorsAbstract
The Top Schedule plays a vital role in the audit process by summarizing the accounts being examined. Despite its importance, the preparation of this document is often hindered by human errors and psychological pressures faced by auditors, such as tight deadlines and fatigue. These challenges can result in inaccurate analysis and delays in audit completion. This study explores the implementation of standardized templates as a strategic approach to enhance the accuracy and consistency of Top Schedule preparation. A consistent format allows auditors to perform their tasks more methodically, thereby minimizing errors in documentation. Furthermore, the research examines how psychological factors influence auditors' attention to detail and how the use of templates can help alleviate these effects. Utilizing a literature review method, this study evaluates the effectiveness of standardized templates. The findings suggest that adopting such templates can significantly reduce human error, improve the efficiency of audit documentation, and streamline the overall audit process.
Downloads
References
Farhat, R., & Munari, M. (2024). Penerapan Kertas Kerja Pemeriksaan (KKP) Op Schedule terhadap Audit Laporan Keuangan. AKUNTANSI 45, 5(2), 234-243.
Maisyarah, R. (2019). PENGARUH PENYUSUNAN KERTAS KERJA AUDIT TERHADAP KUALITAS LAPORAN AUDIT BIDANG INSTANSI PEMERINTAH PUSAT PADA KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SUMATERA UTARA: Renny Maisyarah. Jurnal Akuntansi Bisnis dan Publik, 9(2), 85-97.
Haslinda. (2023). PENGARUH LOCUS OF CONTROL, SKEPTISISME PROFESIONAL, DAN TEKANAN WAKTU TERHADAP PERILAKU DISFUNGSIONAL AUDITOR. Jurnal Invoice, 5(1), 60–70.
Ardianah, S., Pulukadang, R. S., & Rahman, A. (2022). PENGARUH TEKANAN ANGGARAN WAKTU DAN KESEJAHTERAAN PSIKOLOGIS TERHADAP KINERJA AUDITOR INTERNAL. Seiko: Journal of Management & Business, 5(1), 49–57.
Tjan, H. W., Wibowo, A., & Usman, H. (2019). AN ANALYSIS OF THE FACTORS WHICH INFLUENCE DYSFUNCTIONAL AUDITOR BEHAVIOR. Problems and Perspectives in Management, 17(3), 262–272.
Pangaribuan, E. M. M. (2024). ANALISIS PERAN KERTAS KERJA PEMERIKSAAN DAN AUDIT TOOLS AND LINKED SYSTEM DALAM MENDUKUNG PROSES AUDIT ATAS LAPORAN KEUANGAN (Doctoral dissertation, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta).
Oktavianti, B. PROYEKSI PSIKOLOGIS PADA KOMPLEKSITAS KERJA TEKNOLOGI: STUDI KASUS PADA AUDITOR DI INDONESIA.
Adanan Silaban, S. E. (2025). Perilaku Auditor dalam Pelaksanaan Audit. umsu press.
Suwantari, P. Y., & Adi, I. K. Y. (2020). PENGARUH LOCUS OF CONTROL, PENGALAMAN, SKEPTISISME PROFESIONAL, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI. Journal Research of Accounting, 2(1), 66–82.
Sahat, S., Mulya, D. A., & Habibie, S. A. M. (2025). OPTIMALISASI CLOUD COMPUTING UNTUK MENINGKATKAN KEBERLANJUTAN BISNIS: PERSPEKTIF SISTEM INFORMASI BISNIS. Jurnal Menara Ekonomi: Penelitian dan Kajian Ilmiah Bidang Ekonomi, 11(1), 11-20.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2020). Auditing and assurance services: An integrated approach (17th ed.). Pearson.
Boynton, W. C., & Johnson, R. N. (2006). Modern auditing: Assurance services and the integrity of financial reporting (8th ed.). Wiley.
Hayes, R., Dassen, R., Schilder, A., & Wallage, P. (2014). Principles of auditing: An introduction to international standards on auditing (3rd ed.). Pearson
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5), 425-450.
Messier, W. F., Glover, S. M., & Prawitt, D. F. (2019). Auditing & assurance services: A systematic approach (11th ed.). McGraw-Hill Education.
Moeller, R. R. (2016). Brink's modern internal auditing: A common body of knowledge (8th ed.). Wiley.
Rittenberg, L. E., Johnstone, K. M., & Gramling, A. A. (2019). Auditing: A risk-based approach (11th ed.). Cengage Learning.
Sweeney, B., & Pierce, B. (2004). Management control in audit firms: Partners' perspectives. Management Accounting Research, 15(3), 317-339.
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.
