Analisis penerapan risk based audit atas siklus persediaan pada PT Indah Kiat Pulp & Paper Tbk. (INKP)

Jikhan, Fat'Chatus Chanifa (2021) Analisis penerapan risk based audit atas siklus persediaan pada PT Indah Kiat Pulp & Paper Tbk. (INKP). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

PT Indah Kiat Pulp & Paper Tbk. merupakan perusahaan yang telah menerapkan ISO 9001 untuk melakukan pengendalian risiko yang sesuai dengan standar mutu perusahaan. Salah satu contoh pengendalian risiko yang penting dilakukan yaitu mengelola risiko atas siklus persediaan karena berpengaruh terhadap kelancaran produksi, efisiensi biaya, dan profit usaha. Auditor berperan dalam pengendalian internal perusahaan yang diawali oleh tahap perencanaan audit dengan melakukan analisis risiko. Hingga saat ini penelitian mengenai risk based audit yang diterapkan pada siklus persediaan di PT Indah Kiat Pulp & Paper Tbk belum dilakukan. Oleh karena itu, peneliti tertarik untuk melakukan studi kasus kualitatif dengan tujuan mengetahui penerapan risk based audit pada siklus persediaan, memastikan pengendalian internal untuk mengawasi persediaan telah memadai dan memastikan persediaan disajikan secara wajar sesuai prinsip akuntansi berlaku umum pada PT Indah Kiat Pulp & Paper Tbk. Data yang digunakan dalam bentuk wawancara, pengamatan, dokumentasi dan studi kepustakaan. Hasil analisis menunjukan bahwa penerapan risk based audit atas siklus persediaan telah sesuai dilaksanakan dan diterapkan secara konsisten, persediaan telah disajikan secara wajar, serta pengendalian internal sebagian besar telah dilaksanakan secara memadai tetapi masih terdapat hal-hal yang perlu menjadi pertimbangan seperti setiap fungsi tidak dapat akses ke sistem persediaan, permintaan & pengeluaran material dilakukan secara manual, dan safety stock terlalu besar. / PT Indah Kiat Pulp & Paper Tbk. is a company that has implemented ISO 9001 to carry out risk control in accordance with company quality standards. One example of risk control that is important to do is managing risk on the inventory cycle because it affects the continuity of production, cost efficiency, and business profit. Auditors’s role in the company’s internal control begins with the audit planning stage by conducting risk analysis. Until now, research on risk based audit applied on the inventory cycle at PT Indah Kiat Pulp & Paper Tbk. has not been carried out. Therefore, researcher is interested in conducting a qualitative case study with the aim of knowing the application of risk-based auditing on the inventory cycle, ensuring that internal controls to monitor inventory are adequate and ensuring that inventories are presented fairly in accordance with generally accepted accounting principles at PT Indah Kiat Pulp & Paper Tbk. The data used in the form of interviews, observations, documentation and literature study. The results of the analysis show that the implementation of a risk-based audit on the inventory cycle has been appropriately and consistently implemented, inventories have been presented fairly, and most of the internal controls have been implemented adequately yet there are several things to be considered, such as each function cannot access to Inventory system, requisition & material expenditure is done manually, and safety stock is too large.

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