Analisis Prosedur Audit Aset Tetap
DOI:
https://doi.org/10.55606/jurrie.v5i2.9720Keywords:
Audit, Fixed Assets, Audit Procedures, Internal Controls, Depreciation Of Fixed AssetsAbstract
This study examines the fixed asset audit procedures implemented by KAP ABC at PT XYZ, an information and publishing services company. A qualitative descriptive approach was used, with primary data collected from unstructured interviews with the auditors who were involved, and secondary data obtained from audit documents, including fixed asset lists, audit working papers, and financial statements. The audit covered seven procedures: assessment of internal controls, document collection, analytical procedures, recalculation of fixed assets, test of details for additions and dispositions of fixed assets, physical inspection, and trace back procedure. Although PT XYZ’s internal control system was generally effective, the auditors detected an error in the classification of depreciation expense due to employee turnover, which triggered a reclassification adjusting journal entry of Rp 24,215,909, which was subsequently approved by management. This study concluded that regular training and competency development are crucial for maintaining the accuracy and reliability of fixed asset reporting.
Downloads
References
Arens, Alvin A., Randal J. Elder, Mark S. Beasley, dan Chris E. Hogan. 2017. Auditing and Assurance Services. 16 ed.
Azizah, Nova Nur, Rahma Aulia, Selli Dwi Parwati, Endang Kartini Panggiarti, Universitas Tidar, Jalan Kapten, Suparman Potrobangsan, Magelang Utara, Kota Magelang, dan Jawa Tengah. 2024. “Analisis Penerapan PSAK 16 tentang Perlakuan Akuntansi Aset Tetap pada Perusahaan di Indonesia.” 2(1).
Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia. 2025. PSAK 216 - ASET TETAP.
Fadila, Ririn Nur, dan Diah Hari Suryaningrum. 2023. “Fixed Assets Account Audit Procedures at the YG Community Health Center.” 5(2).
Hasibuan, Roberto Josua F., dan Rimi Gusliana Mais. 2024. “Strategi Perlakuan Akuntansi dalam Biaya Pemeliharaan dan Perolehan Aset ( Study Kasus Implementasi PSAK 16 dalam Memaksimalkan Nilai Aset pada PT AI ).”
Hidayah, Nurul, dan R. Muh Syah Arief Atmaja Wijaya. 2024. “IMPLEMENTASI PROSEDUR AUDIT ASET TETAP PADA PERUSAHAAN SEKTOR JASA PELAYARAN.” 1–10.
Institut Akuntan Publik Indonesia. 2025. Standar Audit 500: Bukti Audit.
Shafa Amalia, Syifa Amelia, Melvietha Ocyanie Velenchya, Nur Ayu Oktafiani, Hafiah Salma. 2024. “Analisis Pengakuan dan Pengukuran Aktiva Tetap Pada PT . Waskita Karya Pusat Jakarta ”.” 4(3).
Lestari, Rika, dan Ancella Anitawati Hermawan. 2023. “Evaluasi Pengendalian Internal atas Aset Tetap pada PT WAN.” 7:3338–49.
Mruifal, Badar, Dian Ela Revita, Suhartono, dan Ninuk Riesmiyantiningtias. 2021. Pemeriksaan Akuntansi Teori dan Kasus.
Nur, Aryanto, Dea Khairunnisa, Fina Pramudiawan, Hasna Mufidah, Nur Alia Rahma, dan Riska. 2025. “Analisis Pengakuan dan Pengukuran Aset Tetap Pada PT Saraswanti Anugerah Makmur Tbk. Berdasarkan PSAK No.216.” Accounting Tax Audit Business Information System Infromatics Technology 01(03):70–81.
Nurmalasari, Emy, dan Endah Susilowati. 2024. “PENTINGNYA MATERIALITAS PADA PROSEDUR AUDIT.” 1(3):41–49.
Putri & Sulistyowati. 2023. “ANALISIS MATERIALITAS PADA PROSEDUR AUDIT VOUCHING ATAS AKUN BEBAN OPERASIONAL.” BALANCE: Jurnal Akuntansi, Auditing dan Keuangan 4320(2):154–67.
Rabbani, Maharani Putri, dan Rida Perwita Sari. 2025. “Audit Aset Tetap Pada PT . XYZ.” 3(2024).
Ramadhany et al. 2021. “PROSEDUR AUDIT LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK ERY DAN REKAN.” REALIBLE ACCOUNTING JOURNAL 1:1–9.
Rusnawati, A. Asharil Kahar, dan Masyhuri. 2026. “Peran Audit Aset Tetap untuk Meningkatkan Pengendalian Internal dan Mengurangi Risiko Kerugian Perusahaan.” 1(3).
Sriwiyanti, et al. 2025. “ANALYSIS OF FIXED ASSET ACCOUNTING TREATMENT ACCORDING TO PSAK NO. 216 AT PT. PERKEBUNAN NUSANTARA IV UNIT MAYANG.” Jurnal Ilmiah AccUsi 7(1):265–76. doi:10.36985/g62yax10.
Syahrudin, M. 2024. “Keterkaitan Hasil Temuan Bukti Audit Investigatif Dengan Unsur Tindak Pidana.” 05:1–9.
Tedjasuksmana, Budianto. 2021. “MELALUI AUDIT JARAK JAUH DALAM PROFESI AUDIT OPTIMALISASI TEKNOLOGI DIMASA COVID 19.” 1(1):313–23.
Yuliana, Aneza Zubaida, dan M. Nahtan Bari Harahap. 2025. “Masalah pengakuan dan pengukuran psak no. 16 pada aset tetap.” 2(3):843–52.
Zahera, Ria, Bella Puspita Rininda, Yuli Fitriyani, dan Mufrida Zein. 2024. “Analisis Metode Penyusutan Aset Tetap terhadap Laba di PT. Perkebunan Nusantara XIII Kebun Pelaihari.” 7(6):782–88.
Zein, Mufrida, Huswatun Hasanah, dan Ema Lestari. 2024. “Perhitungan penyusutan aset tetap CV XYZ.” 5(2):118–24.
Zharah, Narisyah Evita, dan Rida Perwita Sari. 2024. “ANALISIS PENERAPAN PROSEDUR AUDIT PIUTANG USAHA PT . TCN OLEH KAP BS Universitas Pembangunan Nasional ‘ Veteran ’ Jawa Timur.” 1(2):759–67.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Muhammad Akbar Athallah Gaga Saputra, Oryza Tannar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
