Penerapan Standar Audit Nomor 300 (Revisi 2021) tentang Perencanaan Suatu Audit Atas Laporan Keuangan dan Pertimbangan Auditor Terhadap Prosedur Audit (Studi Kasus: Auditor yang bekerja di Kantor Akuntan Publik yang berlokasi di Jakarta Timur)

Vaulina, Sry Theresia Angel (2022) Penerapan Standar Audit Nomor 300 (Revisi 2021) tentang Perencanaan Suatu Audit Atas Laporan Keuangan dan Pertimbangan Auditor Terhadap Prosedur Audit (Studi Kasus: Auditor yang bekerja di Kantor Akuntan Publik yang berlokasi di Jakarta Timur). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk mereview penerapan standar audit nomor 300 (Revisi 2021) tentang perencanaan suatu audit atas laporan keuangan terhadap prosedur audit dan mereview pertimbangan auditor terhadap prosedur audit yang di terapkan auditor di Kantor akuntor Akuntan Publik (KAP) Jakarta Timur. Dalam penelitian ini menggunakan metode penelitian kuantitatif dengan teknik pengumpulan data menggunakan kuisioener yang langsung disebarkan kepada auditor yang bekerja di Jakarta Timur. Penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan memiliki kriteria sampel: 1) minimal bekerja satu tahun 2) memiliki sertifikasi Certified Public Accountant (CPA) 3) auditor yang sudah ikut membuat perencanaan audit 4) auditor yang memahami standar audit nomor 300 (revisi 2021) Responden dalam penelitian ini sebanyak 60 auditor yang bekerja di 5 KAP di Jakarta Timur. Penelitian ini diuji dengan menggunakan metode analisi data : analisis deskriptif, uji asumsi klasik, analisis regresi linier berganda dan pengujian hipotesis menggunakan uji . Hasil uji dan nilai t hitung < t tabel (4,954 > 1,677) dengan nilai signifikan variabel Penerapan Standar audit nomor 300 (Revisi 2021) sebesar 0,000 lebih kecil dari 0,05 atau 5%. Maka dapat disimpulkan bahwa Ho ditolak dan Ha diterima, artinya bahwa variabel penerapan standar audit nomor 300 (Revisi 2021) berpengaruh positif dan signifikan terhadap prosedur audit. Dan nilai F hitung Fhitung>Ftabel (14,598 > 3,155) dengan signifikan sebesar 0,000 lebih kecil dari 0,05 atau 5%. Maka dapat disimpulkan Ho ditolak dan menerima Ha, artinya bahwa variabel Penerapan Standar audit nomor 300 (Revisi 2021) (X1) dan Pertimbangan Auditor (X2) secara bersama-sama (simultan) berpengaruh positif dan signifikan terhadap prosedur audit. Saran dari penulis : 1) Peneliti selanjutnya memperluas objek penelitian dan kriteria responden. 2) Peneliti selanjutnya menambah variable independent dan variabel dependent 3) Peneliti selanjutnya menambah metode penelitian lain seperti wawancara. Kata kunci : standar audit nomor 300 (revisi 2021), pertimbangan auditor, dan prosedur audit./ With regard to arranging an audit of financial statements for audit processes, Auditing Standard Number 300 (Revised 2021) will be examined in this study, as well as the auditor's consideration of the audit procedures used by the auditor at the East Jakarta Public Accountant Office (KAP). This study used quantitative research methods and direct distribution of questionnaires to East Jakarta-based auditors in order to collect data. Purposive sampling with sample criteria was used to choose the sample for this investigation. 1) A minimum of one year of employment 2) being certified as a public accountant (CPA) 3) auditors who were involved in the creation of audit plans 4) auditors who are familiar with Audit Standard 300 (2021 Revision). In this study, 60 auditors who worked in five KAPs in East Jakarta participated as respondents. Data analysis techniques such as descriptive analysis, the traditional assumption test, multiple linear regression analysis, and hypothesis testing were used to evaluate this work. Results of the test and t count t table (4.954 > 1.677) with a significant value of 0.000, less than 0.05, or 5%, for the variable Application of Audit Standards number 300 (Revised 2021). In light of the fact that Ho is rejected and Ha is accepted, it can be said that the variable corresponding to Audit Standard Number 300 (Revised 2021) has a favorable and significant impact on audit operations. And with a significance of 0.000 less than 0.05 or 5%, the value of Fcount Fcount>Ftable (14.598 > 3.155) was also significant. Therefore, it can be said that Ho is rejected and accepted by Ha, indicating that the variables Auditor's Considerations (X2) and Application of audit Standards number 300 (Revised 2021) (X1) together (simultaneously) have a favorable and significant impact on audit operations. Author recommendations: 1) The following researcher broadens the study's subject and eligibility requirements for participants. 2) The next researcher combines the dependent and independent variables. 3) The following researcher includes other study techniques, like interviews. Keywords: audit standard number 300 (revision 2021), auditor's considerations, and audit procedures

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