Pengaruh Pengendalian Internal Terhadap Pengujian Substantif Dalam Audit

  Lampiran 1

  Data Hasil Kuesioner Pengendalian Internal Pertanyaan

  No

  1

  2

  3

  4

  5

  6

  7

  8

  9

  10 total

  1

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  5.00

  5.00

  5.00

  5.00

  46.00

  2

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  42.00

  3

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  49.00

  4

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  3.00

  4.00

  4.00

  38.00

  5

  4.00

  3.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  4.00

  37.00

  6

  5.00

  4.00

  5.00

  4.00

  5.00

  4.00

  5.00

  5.00

  5.00

  4.00

  46.00

  7

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  5.00

  5.00

  5.00

  43.00

  8

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  2.00

  29.00

  9

  5.00

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  4.00

  3.00

  3.00

  41.00

  10

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  3.00

  4.00

  38.00

  11

  4.00

  5.00

  4.00

  5.00

  5.00

  4.00

  5.00

  5.00

  5.00

  4.00

  46.00

  12

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  2.00

  28.00

  13

  5.00

  4.00

  5.00

  4.00

  5.00

  4.00

  5.00

  5.00

  5.00

  4.00

  46.00

  14

  4.00

  4.00

  3.00

  3.00

  3.00

  4.00

  4.00

  4.00

  4.00

  4.00

  37.00

  15

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  3.00

  30.00

  16

  5.00

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  4.00

  3.00

  3.00

  41.00

  17

  4.00

  5.00

  4.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  48.00

  18

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  3.00

  30.00

  19

  4.00

  5.00

  4.00

  5.00

  5.00

  4.00

  5.00

  4.00

  5.00

  5.00

  46.00

  20

  3.00

  3.00

  2.00

  2.00

  2.00

  2.00

  2.00

  2.00

  2.00

  2.00

  22.00

  21

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  41.00

  22

  4.00

  3.00

  3.00

  4.00

  4.00

  3.00

  3.00

  3.00

  4.00

  4.00

  35.00

  23

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  3.00

  2.00

  28.00

  24

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  5.00

  5.00

  5.00

  43.00

  25

  4.00

  3.00

  3.00

  4.00

  4.00

  3.00

  4.00

  4.00

  3.00

  3.00

  35.00

  26

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  49.00

  27

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  42.00

  28

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  4.00

  4.00

  3.00

  3.00

  33.00

  29

  4.00

  4.00

  5.00

  5.00

  5.00

  4.00

  5.00

  4.00

  5.00

  5.00

  46.00

  30

  3.00

  3.00

  3.00

  2.00

  2.00

  3.00

  3.00

  2.00

  2.00

  2.00

  25.00

  31

  4.00

  3.00

  3.00

  4.00

  4.00

  3.00

  4.00

  4.00

  3.00

  3.00

  35.00

  32

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  50.00

  33

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  4.00

  3.00

  2.00

  31.00

  34

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  5.00

  42.00

  35

  4.00

  4.00

  3.00

  2.00

  2.00

  3.00

  3.00

  2.00

  2.00

  2.00

  27.00

  36

  5.00

  3.00

  3.00

  4.00

  4.00

  3.00

  4.00

  4.00

  3.00

  3.00

  36.00

  37

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  5.00

  43.00

  38

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  3.00

  4.00

  40.00

  39

  4.00

  4.00

  3.00

  2.00

  2.00

  4.00

  4.00

  2.00

  2.00

  2.00

  29.00

  40

  5.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  3.00

  3.00

  37.00

  41

  4.00

  3.00

  3.00

  2.00

  2.00

  3.00

  3.00

  2.00

  2.00

  2.00

  28.00

  42

  4.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  5.00

  43.00

  43

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  5.00

  4.00

  5.00

  45.00

  44

  4.00

  3.00

  3.00

  2.00

  2.00

  3.00

  3.00

  2.00

  2.00

  2.00

  26.00

  45

  4.00

  3.00

  3.00

  4.00

  4.00

  3.00

  4.00

  3.00

  3.00

  3.00

  35.00

  46

  4.00

  3.00

  3.00

  2.00

  2.00

  3.00

  3.00

  2.00

  2.00

  2.00

  26.00

  47

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  4.00

  3.00

  2.00

  31.00

  48

  5.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  3.00

  4.00

  4.00

  39.00

  49

  5.00

  5.00

  4.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  4.00

  47.00

  50

  5.00

  5.00

  4.00

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  45.00

  51

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  3.00

  2.00

  2.00

  40.00

  52

  4.00

  4.00

  3.00

  4.00

  3.00

  3.00

  4.00

  3.00

  3.00

  2.00

  45.00

  53

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  41.00

  54

  4.00

  4.00

  4.00

  4.00

  3.00

  3.00

  3.00

  4.00

  4.00

  2.00

  35.00

  55

  5.00

  4.00

  4.00

  5.00

  5.00

  5.00

  5.00

  4.00

  4.00

  3.00

  44.00

  56

  4.00

  4.00

  4.00

  3.00

  4.00

  3.00

  4.00

  3.00

  2.00

  2.00

  31.00

  57

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  49.00

  58

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  3.00

  3.00

  2.00

  35.00

  59

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  3.00

  4.00

  3.00

  38.00

  60

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  2.00

  2.00

  27.00

  61

  4.00

  4.00

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  33.00

  62

  3.00

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  2.00

  2.00

  29.00

  63

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  47.00

  64

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  40.00

  65

  4.00

  5.00

  4.00

  5.00

  4.00

  4.00

  4.00

  5.00

  4.00

  4.00

  43.00

  Lampiran 2

  Data Hasil Kuesioner Pengujian Substantif Pertanyaan

  No

  1

  2

  3

  4

  5

  6

  7

  8

  9

  10 total

  1

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  49.00

  2

  4.00

  3.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  4.00

  37.00

  3

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  5.00

  5.00

  5.00

  5.00

  46.00

  4

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  39.00

  5

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  39.00

  6

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  50.00

  7

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  5.00

  44.00

  8

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  2.00

  2.00

  28.00

  9

  4.00

  3.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  3.00

  36.00

  10

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  39.00

  11

  5.00

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  4.00

  3.00

  3.00

  41.00

  12

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  3.00

  30.00

  13

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  43.00

  14

  5.00

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  5.00

  45.00

  15

  4.00

  3.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  2.00

  35.00

  16

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  5.00

  5.00

  5.00

  5.00

  46.00

  17

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  43.00

  18

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  3.00

  38.00

  19

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  3.00

  48.00

  20

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  40.00

  21

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  2.00

  2.00

  27.00

  22

  5.00

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  4.00

  3.00

  2.00

  40.00

  23

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  3.00

  30.00

  24

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  3.00

  48.00

  25

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  3.00

  40.00

  26

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  5.00

  4.00

  48.00

  27

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  43.00

  28

  4.00

  3.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  2.00

  35.00

  29

  5.00

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  4.00

  3.00

  2.00

  40.00

  30

  5.00

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  3.00

  3.00

  3.00

  40.00

  31

  4.00

  3.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  4.00

  37.00

  32

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  43.00

  33

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  5.00

  4.00

  48.00

  34

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  5.00

  44.00

  35

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  5.00

  5.00

  5.00

  5.00

  46.00

  36

  5.00

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  4.00

  4.00

  3.00

  42.00

  37

  5.00

  4.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  49.00

  38

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  49.00

  39

  5.00

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  3.00

  3.00

  3.00

  40.00

  40

  5.00

  3.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  4.00

  38.00

  41

  4.00

  3.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  4.00

  37.00

  42

  5.00

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  3.00

  3.00

  3.00

  40.00

  43

  5.00

  4.00

  4.00

  5.00

  5.00

  4.00

  5.00

  5.00

  5.00

  5.00

  47.00

  44

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  2.00

  2.00

  27.00

  45

  4.00

  3.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  2.00

  35.00

  46

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  4.00

  39.00

  47

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  5.00

  44.00

  48

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  50.00

  49

  5.00

  4.00

  5.00

  5.00

  4.00

  4.00

  4.00

  5.00

  5.00

  4.00

  45.00

  50

  5.00

  4.00

  4.00

  5.00

  4.00

  4.00

  5.00

  5.00

  5.00

  5.00

  46.00

  51

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  3.00

  4.00

  2.00

  3.00

  37.00

  52

  5.00

  5.00

  5.00

  5.00

  4.00

  5.00

  4.00

  3.00

  4.00

  2.00

  39.00

  53

  5.00

  5.00

  5.00

  4.00

  5.00

  5.00

  4.00

  5.00

  3.00

  2.00

  43.00

  54

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  3.00

  3.00

  3.00

  36.00

  55

  5.00

  5.00

  4.00

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  45.00

  56

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  30.00

  57

  5.00

  4.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  48.00

  58

  5.00

  4.00

  3.00

  4.00

  4.00

  4.00

  3.00

  4.00

  4.00

  2.00

  37.00

  59

  4.00

  4.00

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  3.00

  2.00

  40.00

  60

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  29.00

  61

  5.00

  4.00

  4.00

  4.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  34.00

  62

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  3.00

  2.00

  2.00

  28.00

  63

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  45.00

  64

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  4.00

  4.00

  3.00

  42.00

  65

  5.00

  5.00

  5.00

  5.00

  5.00

  5.00

  4.00

  4.00

  4.00

  4.00

  46.00

  Lampiran 3

  KUESIONER I.

   Identitas Responden

  Nama Responden : Umur : Jenis Kelamin : (Pria) / (Wanita) Jabatan Responden : Pengalaman : II.

   Petunjuk Pengisian

  Berilah tanda silang (X) pada pilihan jawaban untuk pernyataan di bawah ini yang paling sesuai menurut Anda.

  Keterangan : SS = Sangat Setuju S = Setuju TT = Tidak Tahu TS = Tidak Setuju STS = Sangat Tidak Setuju

KUESIONER PENGENDALIAN INTERNAL

  

NO PERTANYAAN SS S TT TS STS

  1 Setiap penagihan atau penerimaan kas / cek disertai dengan pembuktian kwitansi

  2 Konfirmasi piutang dikirimkan kepada pelanggan

  3 Persediaan dipisahkan secara memadai antara bahan baku barang dalam proses, bahan pembantu maupun barang jadi

  4 Faktur yang batal disimpan untuk pemeriksaan

  5 Secara periodik, jumlah barang yang ada pada kartu persediaan dicocokkan dengan buku besar

  6 Pembelian dari pelanggan disetujui oleh pihak yang berwewenang mengenai harga, syarat kredit, dan persyaratan lain

  7 Dibuat daftar analisa umur piutang secara periodik

  8 Bukti penagihan atas piutang yang telah dihapuskan, diamankan untuk mencegah penyalahgunaan

  9 Terdapat pengamanan yang cukup terhadap pencurian, kerusakan, kebakaran, maupun resiko lain nya

  10 Saldo persediaan fisik di hitung secara fisik sekurang-kurangnya setahun sekali dan dicocok kan dengan kartu persediaan

KUESIONER PENGUJIAN SUBSTANTIF

  

NO PERTANYAAN SS S TT TS STS

  1 Dalam merencanakan audit, Anda memerlukan pemahaman bisnis klien

  2 Menggunakan pertimbangan sistem pengendalian intern dalam audit laporan keuangan

  3 Melakukan prosedur analitis dalam perencanaan dan review audit

  4 Melakukan konfirmasi dengan pihak ketiga dalam audit laporan keuangan

  5 Melakukan pengurangan jumlah sampel dalam melakukan audit merupakan tindakan beresiko tinggi

  6 Melakukan uji kepatuhan terhadap pengendalian atas transaksi dalam aplikasi computer on-line

  7 Menyediakan waktu cadangan untuk hal- hal yang tidak terduga dalam melakukan audit

  8 Anda menggunakan informasi asersi dalam merumuskan tujuan audit dan merancang pengujian subtantif

  9 Tidak melakukan konfirmasi dengan pihak ketiga merupakan tindakan beresiko tinggi

  10 Melakukan perhitungan fisik terhadap kas, investasi, persediaan / aktiva tetap dalam audit laporan keuangan merupakan tindakan beresiko tinggi

  Lampiran 4 Sumber : Afif Sulfa, SE Msi. Ak.

  Ukrida

  Website:

  http://www.google.co.id/#hl=id&gs_nf=1&cp=30&gs_id=t&xhr=t&q=kuesioner+ pengujian+substantif&pf=p&output=search&sclient=psy- ab&oq=kuesioner+pengujian+substantif&gs_l=&pbx=1&bav=on.2,or.r_gc.r_pw.r _qf.&fp=e2f61df3316b076f&biw=1360&bih=614 http://www.ukrida.ac.id/jkunukr/s1/ek_ak/2006/jkunukr-ns-s1-2006-322002050- 398-piutang-appendices.pdf http://www.google.co.id/url?sa=t&rct=j&q=kuesioner+pengendalian+internal&so urce=web&cd=1&cad=rja&ved=0CCIQFjAA&url=http%3A%2F%2Fxa.yimg.co m%2Fkq%2Fgroups%2F20993199%2F1100319691%2Fname%2FKUESIONER %2Bok.doc&ei=uheVUNW6IYqnrAe-

  7IGoDQ&usg=AFQjCNERr8qqmRnRRLakkXJ1nWmFA-ja3g

  Lampiran 5

  Hasil Kuesioner Dalam Persentase

  Pengendalian Internal

No Pertanyaan SS S TT TS STS Total

  Setiap penagihan atau penerimaan

  22

  37

  6

  65

  1

  kas / cek disertai dengan pembuktian kwitansi

  Total

65 Sampel 34% 57% 9% 0% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

2 Konfirmasi piutang dikirimkan

  16

  28

  21

  65 kepada pelanggan

  Total

65 Sampel 25% 43% 32% 0% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

3 Persediaan dipisahkan secara

  10

  30

  24

  1

  65 memadai antara bahan baku barang dalam proses, bahan pembantu maupun barang jadi

  Total

65 Sampel 15% 46% 37% 2% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

4 Faktur yang batal disimpan

  15

  30

  13

  7

  65 untuk pemeriksaan

  Total

65 Sampel 23% 46% 20% 11% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

5 Secara periodik, jumlah

  16

  26

  16

  7

  65 barang yang ada pada kartu persediaan dicocokkan dengan buku besar

  Total

65 Sampel 24,5% 40% 24,5% 11% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

6 Pembelian dari pelanggan

  9

  29

  26

  1

  65 disetujui oleh pihak yang berwewenang mengenai harga, syarat kredit, dan persyaratan lain

  Total

65 Sampel 14% 44% 40% 2% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

7 Dibuat daftar analisa umur

  14

  29

  21

  1

  65 piutang secara periodik

  Total

65 Sampel 21,5% 44,5% 32% 2% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

8 Bukti penagihan atas piutang

  14

  26

  15

  10

  65 yang telah dihapuskan, diamankan untuk mencegah penyalahgunaan

  Total

65 Sampel 22% 40% 23% 15% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

9 Terdapat pengamanan yang

  13

  16

  21

  15

  65 cukup terhadap pencurian, kerusakan, kebakaran, maupun resiko lain nya

  Total

65 Sampel 20% 25% 32% 23% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

10 Saldo persediaan fisik di

  11

  22

  12

  20

  65 hitung secara fisik sekurang-kurangnya setahun sekali dan dicocok kan dengan kartu persediaan

  Total

65 Sampel 17% 34% 18,5% 30,5% 0% 100%

  Hasil Kuesioner Dalam Persentase

  Pengujian Substantif

No Pertanyaan SS S TT TS STS Total

1 Dalam merencanakan audit, Anda

  42

  19

  4

  65 memerlukan pemahaman bisnis klien

  Total

  65 Sampel 65% 29% 6% 0% 0% 100% Pertanyaan SS S TT TS STS Total No

  2 Menggunakan pertimbangan

  31

  18

  16

  65 sistem pengendalian intern dalam audit laporan keuangan

  Total

65 Sampel 48% 27,5% 24,5% 0% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

3 Anda melakukan prosedur

  26

  22

  17

  65 analitis dalam perencanaan dan

  review

  audit 40% 34% 26% 0% 0% 100%

  Total

65 Sampel

  

No Pertanyaan SS S TT TS STS Total

4 Melakukan konfirmasi

  23

  34

  8

  65 dengan pihak ketiga dalam audit laporan keuangan

  Total

65 Sampel 35,33% 52,33% 12,33% 0% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

5 Melakukan pengurangan jumlah

  24

  32

  9

  65 sampel dalam melakukan audit merupakan tindakan beresiko tinggi

  Total

65 Sampel 37% 49% 14% 0% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

6 Melakukan uji kepatuhan

  14

  42

  9

  65 terhadap pengendalian atas transaksi dalam aplikasi computer on-line

  Total

65 Sampel 21,5% 64,5% 14% 0% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

7 Menyediakan waktu cadangan

  15

  29

  21

  65 untuk hal-hal yang tidak terduga dalam melakukan audit

  Total

65 Sampel 23% 45% 32% 0% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

8 Anda menggunakan informasi

  15

  32

  15

  3

  65 asersi dalam merumuskan tujuan audit dan merancang pengujian subtantif

  Total

65 Sampel 23% 49% 23% 5% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

  Tidak melakukan

  16

  29

  13

  7

  65

  9

  konfirmasi dengan pihak ketiga merupakan tindakan beresiko tinggi

  Total

65 Sampel 24,5% 44,5% 20% 11% 0% 100%

  

No Pertanyaan SS S TT TS STS Total

10 melakukan perhitungan fisik

  12

  22

  15

  16

  65 terhadap kas, investasi, persediaan / aktiva tetap dalam audit laporan keuangan merupakan tindakan beresiko tinggi

  Total

65 Sampel 18% 34% 23% 25% 0% 100%

  Lampiran 6

  Daftar Kantor Akuntan Publik Medan

XXII. MEDAN No NAMA KAP

  1 KAP DRS. BIASA SITEPU

  2 KAP CHATIM, ATJENG, SUGENG & REKAN

  3 DRS. DARWIN S. MELIALA

  4 KAP DORKAS ROSMIATY, SE

  5 KAP ERWIN, ZIKRI & TOGAR

  6 KAP EDWARD L TOBING, MADILAH BOHORI

  7 KAP FACHRUDIN & MAHYUDDIN

  8 KAP DRS. HADIAWAN

  9 KAP HENDRAWINATA EDDY & SIDDHARTA

  10 KAP JOACHIM SULISTYO & REKAN

  11 KAP DRS. JOHAN MALONDA MUSTIKA & REKAN

  12 KAP DRS. KATIO & REKAN

  13 KAP DRA. MEILINA PANGARIBUAN, MM

  14 KAP PAUL HADIWINATA, HIDAJAT, ARSONO, ADE FATMA &REKAN

  15 KAP SABAR SETIA

  16 KAP DRS. SELAMAT SINURAYA & REKAN

  17 KAP DRS. SYAHELMI

  18 KAP DRS. SYAHRUN BATUBARA

  19 KAP DRS. SYAMSUL BAHRI, MM. AK & REKAN

  20 KAP DRS. TARMIZI TAHER 21 KAP ZULKARNAIN S.

  Sumber:

  IAPI (Institute Akuntan Public Indonesia) Website: