Open AccessFollow up on External Audit Result: Evidence from Telecommunications Companies in Indonesia
Author(s) -
Wahyuni Wahyuni,
Khadijah Darwin,
Nurul Fuada
Publication year - 2020
Publication title -
point of view research accounting and auditing
Language(s) - English
Resource type - Journals
ISSN - 2722-7820
DOI - 10.47090/povraa.v1i3.39
Subject(s) - audit , depreciation (economics) , mistake , accounting , business , cheating , asset (computer security) , internal audit , external auditor , data collection , descriptive research , actuarial science , economics , psychology , computer security , computer science , statistics , mathematics , law , political science , social psychology , financial capital , capital formation , economic growth , human capital
This study aims to analyze the follow-up of external audit results at PT. Telkom Region IX, Tbk. The research method used by researchers is quantitative descriptive data collection in the form of financial statements audited by the internal auditors and external auditors in 2018 and followed up by asking opinions for informants related to financial reporting. Based on the results of an analysis of research conducted at PT. Telkom states that the audited financial statements in 2018 show the results of an opinion that is reasonable with the exception due to inconsistencies and human resources implementing multiple positions in a company's activities, which can be seen when preparing different fixed asset reports in 2017 and 2018 , so based on the problem it does not show the category of cheating because the reasons presented by the management at the time of the inspection are considered reasonable because it is only done once so that the calculation of depreciation in the following year does not repeat the mistake again, but if the following year changes the depreciation method then this is a an intentional fraud because it has been committed more than once.