Analisis Audit Atas Beban Operasi Dalam Meningkatkan Akuntanbilitas Dan Transparansi Laporan Keuangan

Atika Tri Yudiman

doi:10.65065/c5dhes04

Authors

Atika Tri Yudiman Institut Teknologi dan Bisnis Ahmad Dahlan Author

DOI:

https://doi.org/10.65065/c5dhes04

Keywords:

Audit, Operating Expenses, Accountability, Transparency, Financial Statements

Abstract

This study aims to analyze the role of auditing operating expenses in improving the accountability and transparency of financial statements. The research method used is a qualitative approach with data collection techniques through literature study and financial document analysis. The results of the analysis show that the systematic and continuous implementation of auditing operating expenses can improve the reliability of financial information, minimize the risk of errors and fraud, and strengthen the company's internal control system. In addition, effective audits also assist management in making more accurate and responsible decisions. Thus, audits of operating expenses play a significant role in producing accountable and transparent financial reports

References

Boynton, W. C., & Johnson, R. N. (2017). Modern Auditing: Assurance Services and the Integrity of Financial Reporting. John Wiley & Sons. (Referensi mengenai ruang lingkup audit dan pemahaman industri).

Messier, W. F., Glover, S. M., & Prawitt, D. F. (2020). Auditing & Assurance Services: A Systematic Approach (11th ed.). McGraw-Hill Education. (Referensi mengenai kombinasi prosedur audit dan kualitas audit).

Mulyadi. (2016). Auditing. Buku 1, Edisi 6. Salemba Empat. (Referensi dasar mengenai pengertian audit dan tujuan audit laporan keuangan).

Rezaee, Z. (2020). Financial Statement Fraud: Prevention and Detection. John Wiley & Sons. (Referensi mengenai risiko manajemen laba dan manipulasi beban).

Romney, M. B., & Steinbart, P. J. (2021). Accounting Information Systems (15th ed.). Pearson. (Referensi mengenai pengendalian internal, pemisahan tugas, dan siklus pengeluaran). Jurnal dan Publikasi Teknologi Audit

Hasan, M., & Simanjuntak, A. (2022). "Penerapan Teknologi Data Analytics dalam Mendeteksi Anomali Transaksi Beban Operasional: Studi Kasus Auditor Eksternal". Jurnal Akuntansi dan Keuangan, 24(1), 45-58. (Referensi mengenai audit berbasis teknologi).

Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2020). Auditing and Assurance Services: An Integrated Approach (17th ed.). Pearson. (Referensi mengenai pengujian asersi manajemen). Standar Profesional

Ikatan Akuntan Publik Indonesia (IAPI). (2021). Standar Profesional Akuntan Publik (SPAP). Salemba Empat. (Referensi mengenai prosedur audit dan bukti audit di Indonesia).

International Auditing and Assurance Standards Board (IAASB). (2022). International Standard on Auditing (ISA) 240: The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements. (Referensi mengenai risiko kecurangan).