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"Laporan magang ini membahas proses audit umum atas beban pokok penjualan pada PT X, terutama terkait penerimaan dan penggunaan bahan mentah. PT X merupakan perusahaan yang bergerak di bidang produksi kertas kemasan. Tim audit telah melaksanakan tahap perencanaan audit dengan memahami bisnis klien dan menentukan tingkat materialitas. Tim audit juga telah melaksanakan tahap field work dengan melakukan berbagai prosedur audit untuk menentukan kewajaran beban pokok penjualan PT X, khususnya terkait penerimaan dan penggunaan bahan mentah. Setelah melaksanakan berbagai prosedur audit umum atas beban pokok penjualan, dapat disimpulkan bahwa prosedur audit yang dilaksanakan secara umum telah sesuai dengan literatur yang digunakan sebagai landasan laporan ini. Kebijakan akuntansi terkait beban pokok penjualan yang diterapkan oleh PT X secara umum juga telah sesuai dengan literatur yang digunakan sebagai landasan.

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This report discussing about general audit process of cost of goods sold on PT X, especially related to the receipt and usage of the raw material. PT X is a company which produce wrapping paper. Audit team has conducted audit planning stage by understanding client business and assessing the materiality limit. Audit team also has done field work stage by conducted several audit procedures to assess the fairness of cost of goods sold on PT X, especially related to the receipt and usage of the raw material. After the general audit procedures on cost of goods sold has been conducted, it can be concluded that in general the audit procedures has been done accordance with the literature used as the base of the report. PT X?s accounting policies related to cost of goods sold in general has been done accordance with the literatures used as the base of the report."

"[ABSTRAKSecara umum konsumen menggunakan informasi harga sebagai sinyal kualitas (price-quality cue). Namun hal tersebut tidak berlaku secara universal pada semua jenis jasa. Penelitian ini ingin meneliti tingkat penggunaan price-quality cue dan perbedaan penggunaannya pada jasa-jasa yang berbeda-beda. Hasil penelitian menunjukkan bahwa penggunaan price-quality cue ada pada semua jasa yang diteliti. Meski demikian penggunaan price-quality cue berbeda-beda antara satu jasa dengan jasa lainnya. Penggunaan price-quality cue memiliki korelasi yang signifikan dengan persepsi kompleksitas produk pada semua jasa yang diteliti. Namun tidak pada semua jasa ditemukan korelasi yang signifikan antara price-quality cue dengan persepsi heterogenitas penyedianya.

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ABSTRACTIt has been a market belief that price is a proxy of a product?s quality. However, the use of it comes with various level depends on the service type. This research try to study the usage of this price-quality cue on consumer services perceived to have different product and market characteristics. The result shows that, even though at the various level, consumer use price as quality cue in all kind of services researched. Price-quality cue usage has strong correlation with perceived product complexity for all services researched. However not at all researched services found significant correlation between price-quality cue with perceived provider heterogeneity.;It has been a market belief that price is a proxy of a product?s quality. However, the use of it comes with various level depends on the service type. This research try to study the usage of this price-quality cue on consumer services perceived to have different product and market characteristics. The result shows that, even though at the various level, consumer use price as quality cue in all kind of services researched. Price-quality cue usage has strong correlation with perceived product complexity for all services researched. However not at all researched services found significant correlation between price-quality cue with perceived provider heterogeneity., It has been a market belief that price is a proxy of a product’s quality. However, the use of it comes with various level depends on the service type. This research try to study the usage of this price-quality cue on consumer services perceived to have different product and market characteristics. The result shows that, even though at the various level, consumer use price as quality cue in all kind of services researched. Price-quality cue usage has strong correlation with perceived product complexity for all services researched. However not at all researched services found significant correlation between price-quality cue with perceived provider heterogeneity.]"