Jurnal Ilmiah ESAI
Vol 15 No 1 (2021)

Penentuan Sampling Audit Menggunkan Metode Monetary Unit Sampling (MUS) pada Akun Beban Operasional PT ABC oleh KAP EFG

Ria Rismawati (Politeknik Negeri Lampung)
Nurmala Nurmala (Politeknik Negeri Lampung)
Maryani Maryani (Politeknik Negeri Lampung)

Article Info

Publish Date
25 Jan 2021

Abstract

This study aims to find out how to determine audit sampling conducted by KAP EFG & Partners on PT ABC's 2019 income statement, especially on the operating expense account. One of the procedures implemented by the auditor is conducting a Test Of Detail (TOD), the steps used by the auditor to carry out the procedure are audit sampling using the monetary unit sampling method. The data collection method used in the preparation of this final project is a documentation method in the form of financial reports, general ledger, and journal vouchers. The data analysis method used is a quantitative method. Based on the results and discussion, the authors conclude that there are 6 items that can be sampled with the number of each item being 1 transaction with an interval of Rp. 218,963.943.

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Journal Info
Jurnal Ilmiah ESAI
Website

Abbrev

ESAI

Publisher

Politeknik Negeri Lampung

Subject

Economics, Econometrics & Finance

Description

Jurnal ESAI menerbitkan artikel penelitian dan studi konseptual Ekonomi. Jurnal ini diterbitkan oleh Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung. Artikel penelitian yang dikirimkan ke jurnal Esai ini akan direview oleh 2 (dua) reviewer. Artikel penelitian yang diterima akan tersedia online ...