Saragih, Poetry Nathasya and Yuki Firmanto,, MSA., Ak. (2023) Analisis Sistem Pengendalian Internal Penggajian Karyawan Kantor Akuntan Publik Grant Thornton Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini berupaya untuk mengetahui dan menganalisis penerapan sistem pengendalian internal penggajian Kantor Akuntan Publik Grant Thornton Indonesia berdasarkan COSO (Committee of Sponsoring Organization of Treadway Commision). Pendekatan dari penelitian ini adalah kualitatif deskriptif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Hasil analisis penelitian pada Kantor Akuntan Publik Grant Thornton Indonesia menunjukkan bahwa penerapan sistem pengendalian internal sudah berjalan pada komponen penilaian risiko, aktivitas pengendalian, serta informasi dan komunikasi. Komponen yang belum berjalan pada sistem pengendalian internal yaitu komponen lingkungan pengendalian dan pemantauan.
English Abstract
This study aims to determine and analyze the implementation of the payroll internal control system of Grant Thornton Indonesia Public Accounting Firm based on COSO (Committee of Sponsoring Organization of Treadway Commission). This study employs a descriptive qualitative method, and the data are collected from interviews, observation, and documentation. The results of the research analysis exhibit that the internal control system for such components as risk assessment, control activities, and information & communication has been effectively implemented, yet this is not the case for such components as the control environment and monitoring activities.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020458 |
| Uncontrolled Keywords: | Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Penggajian, COSO. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 04 Jan 2024 02:47 |
| Last Modified: | 04 Jan 2024 02:47 |
| URI: | http://repository.ub.ac.id/id/eprint/205787 |
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