ANALISIS EFEKTIFITAS AUDIT TOOLS AND LINKED ARCHIVE SYSTEM DALAM MENUNJANG PROSES AUDIT LAPORAN KEUANGAN (Studi Kasus pada Kantor Akuntan Publik MSH)

Hardison, Hardison (2024) ANALISIS EFEKTIFITAS AUDIT TOOLS AND LINKED ARCHIVE SYSTEM DALAM MENUNJANG PROSES AUDIT LAPORAN KEUANGAN (Studi Kasus pada Kantor Akuntan Publik MSH). Masters thesis, Universitas Tarumanagara.

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Abstract

Perkembangan ilmu pengetahuan dan teknologi yang pesat pada era saat ini atau biasa disebut kemajuan digitalisasi, salah satunya adanya perubahan yang signifikan pada kemajuan teknologi informasi dalam bidang keuangan dan pemeriksaan berbasis komputer. Audit Tools And Linked Archive System (ATLAS) merupakan salah satu kemajuan perkembangan dibidang keuangan dan pemeriksaan auditor. Penelitian ini dilakukan bertujuan untuk mengAnalisis Efektifitas Audit Tools And Linked Archive System Dalam Menunjang Proses Audit Laporan Keuangan pada Kantor Akuntan Publik MSH. Penelitian yang digunakan adalah kualitatif deskriptif, berdasarkan kajian teori, hasil dari penelitian terdahulu, dan hasil wawancara akuntan publik. Kajian, data historis, dan hasil wawancara, kemudian dikumpulkan, dianalisa, dan diperoleh kesimpulan. Kantor Akuntan Publik MSH menggunakan ATLAS sebagai Kertas kerja audit yang dikerjakan dengan tujuan agar mempermudah proses audit yang dilakukan. Penerapan Audit Tools And Linked Archive System (ATLAS pada Kantor Akuntan Publik MSH diterapkan secara berkala dan bertahap dan dijadikan sebagai salah satu alat penunjang yang mampu membantu auditor dalam melaksanakan prosedurnya. Kata Kunci : Laporan Keuangan, Audit, Atlas The rapid development of science and technology in the current era or commonly called digitalization progress, one of which is a significant change in the advancement of information technology in the field of finance and computer-based auditing. Audit Tools And Linked Archive System (ATLAS) is one of the developments in the field of finance and auditor audits. This study was conducted with the aim of analyzing the effectiveness of Audit Tools And Linked Archive System in supporting the Financial Statement Audit Process at MSH Public Accounting Firm. The research used is qualitative descriptive, based on theoretical studies, results from previous research, and the results of interviews with public accountants. Studies, historical data, and interview results are then collected, analyzed, and conclusions are obtained. MSH Public Accounting Firm uses ATLAS as an audit working paper which is carried out with the aim of simplifying the audit process carried out. The implementation of the Audit Tools And Linked Archive System (ATLAS) at MSH Public Accounting Firm is implemented periodically and gradually and is used as one of the supporting tools that can assist auditors in carrying out their procedures. Keywords: Financial Statements, Audit, Atlas

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 07 May 2025 06:34
Last Modified: 07 May 2025 06:34
URI: http://repository.untar.ac.id/id/eprint/46652

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