Prosedur Konfirmasi untuk Menguji Asersi Keberadaan dan Hak Kepemilikan Piutang Usaha PT DIN oleh KAP JAPP
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Penelitian ini mengevaluasi pelaksanaan prosedur audit konfirmasi piutang usaha oleh KAP JAPP pada PT DIN untuk menguji asersi keberadaan dan hak kepemilikan. Piutang usaha merupakan akun penting dalam laporan keuangan yang rentan terhadap salah saji dan kecurangan, sementara bukti empiris mengenai penerapan konfirmasi piutang pada perusahaan manufaktur otomotif masih terbatas. Penelitian menggunakan metode deskriptif melalui observasi langsung selama Praktik Kerja Lapangan. Dari 54 pelanggan, auditor mengirim konfirmasi kepada 44 pelanggan dan memperoleh tingkat respons sebesar 97,7%. Sebanyak 43 pelanggan memberikan tanggapan yang sesuai dengan catatan perusahaan, sedangkan satu pelanggan tidak merespons. Untuk mengatasi nonrespons tersebut, auditor menerapkan prosedur alternatif berupa penelusuran pembayaran setelah tanggal neraca dan pemeriksaan dokumen pendukung, seperti faktur, surat jalan, dan bukti penerimaan barang. Hasilnya menunjukkan bahwa piutang tersebut tetap dapat dibuktikan keberadaannya. Selain itu, tidak ditemukan selisih material antara catatan perusahaan dan hasil konfirmasi. Temuan ini menunjukkan bahwa saldo piutang usaha PT DIN telah memenuhi asersi keberadaan dan hak kepemilikan serta disajikan secara andal dalam laporan keuangan. Secara praktis, penelitian ini menegaskan efektivitas konfirmasi positif sesuai SA 505, meskipun temuan masih terbatas pada studi kasus tunggal.
Confirmation Procedures to Test the Assertion of the Existence and Ownership Rights of PT DIN Accounts Receivable by KAP JAPP
Abstract
This study evaluates the implementation of accounts receivable confirmation procedures performed by KAP JAPP at PT DIN to test the assertions of existence and rights. Accounts receivable represent a significant component of financial statements and are particularly vulnerable to misstatement and fraud, while empirical evidence on the application of receivable confirmations in automotive manufacturing companies remains limited. This research employed a descriptive method based on direct observation during an internship program. Of 54 customers, the auditor sent confirmations to 44 and obtained a response rate of 97.7%. A total of 43 customers provided responses consistent with the company’s records, while one customer did not respond. To address this nonresponse, the auditor applied alternative procedures by tracing subsequent cash receipts and examining supporting documents, including invoices, delivery orders, and proof of goods receipt. The results demonstrated that the receivable could still be substantiated. Moreover, no material differences were identified between the company’s records and the confirmation results. These findings indicate that PT DIN’s accounts receivable satisfied the existence and rights assertions and were fairly presented in the financial statements. Practically, this study confirms the effectiveness of positive confirmation procedures in accordance with SA 505, although the findings remain limited to a single-case study context.
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