Sri Ulansari Imam Nazarudin Latif2 Umi Kulsum3


The role of the Public Accounting Firm is very important because it is a party that improves the quality of financial information for decision makers. This study aims to determine the level of effectiveness of the audit conducted by the Sudiyono & Vera Samarinda Public Accounting Firm in accordance with SPAP.

The theory underlying this research is auditing theory which provides a system that can obtain and evaluate evidence relating to the effectiveness of the entity's operational activities related to the achievement of certain objectives.

The analysis tool used is a guttman scale where there are only two yes and no answer intervals, with questions in the form of checklists for which the highest score is one and the lowest is zero. The instrument used is the audit work program and to determine the procedure for carrying out the audit which is carried out with an audit program where the specified criteria are if the yes answer is greater than the no answer then it can be declared effective and if the yes answer is smaller than the no answer it can be declared not effective.

The results of research with the stages of financial report audit include: Acceptance of audit engagements, audit planning, testing implementation, audit reporting, and follow-up, it can be seen that all functions are running effectively. The hypothesis is accepted because the procedure for carrying out a financial statement audit at KAP Sudiyono & Vera has been very effective with the stages of a financial report audit.


Auditing, Procedures Implementation Financial Report Audit, Professional Standards of Certified Public Accountants

Full Text:



Agoes,Sukrisno. 2017. Auditing Petunjuk Praktis Pemeriksaan Akuntan Oleh Kantor Akuntan Publik.. Jakarta: Salemba Empat

Anonim. Peraturan Menteri Keuangan Nomor 17 Tahun 2008 Tentang Jasa Akuntan Publik.

Arens, Alvin A, et al. 2017. Auditing and Assurance Service. 16th Edition, Prentice Hall, Englewood Cliffs, New Jersy.

Anonim. 2011. Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.

Bayangkara, IBK. 2015. Audit Manajemen: Prosedur dan Implementasi.

Jakarta: Salemba Empat.

Fahmi, Irham. 2017. Analisis Laporan Keuangan. Bandung: Alfabeta.

Harahap. 2018. Analisis Kritis atas Laporan Keuangan. Jakarta: Rajawali.

Hery. 2016. Mengenal dan Memahami dasar dasar laporan keuangan. Jakarta:

PT Grasindo.

Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.

______. 2019. Analisis Laporan Keuangan. Edisi Pertama. Cetakan Keduabelas. PT Raja Grafindo Persada: Jakarta

Mulyadi. 2017. Auditing, Cetakan Kedua belas jilid 2, buku 1, edisi 6. Jakarta: Salemba Empat

Rick, Hayes, et al. 2014. Principles of Auditing an Introductionto International Standard on Auditing. 3 th Edition.

Tuanakotta, Theodorus M. 2014. Audit Berbasi ISA (International Standards on Auditing). Salemba Empat: Jakarta

Whittington, O. Ray dan Kurt Pany. 2012. Principles of Auditing, and Others Assurance Services. 18th Edition. New York, NY:Mc-Graw-Hill.

DOI: https://doi.org/10.31293/jma.v12i3.7472


  • There are currently no refbacks.