Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Laporan magang ini berfokus pada bagaimana SSS Consulting Firm melakukan prosedur penerimaan klien mereka ke PT TECH dan PT PROPERTY. PT TECH adalah perusahaan teknologi informasi multinasional yang berfokus pada industri makanan dan kedirgantaraan. PT PROPERTY adalah perusahaan yang memberikan layanan yang berfokus pada pengelolaan bisnis properti atau pengelolaan gedung. Laporan ini menjelaskan mengapa penting untuk meninjau banyak hal dari klien sebelum menerimanya. Selain itu, ada beberapa diskusi mendalam ke dalam setiap langkah prosedur penerimaan klien, di mana penulis ditugaskan. Prosedur penerimaan klien pada kedua klien dimulai dari kuesioner ke klien, proposal ke klien, pemeriksaan konflik klien hingga penerimaan klien. Secara keseluruhan, SSS Consulting memiliki prosedur penerimaan klien yang layak karena mereka telah menerapkan banyak referensi yang kredibel dan melakukan semua prosedur ke PT TECH dan PT PROPERTY dengan cermat. Ada juga refleksi diri penulis terhadap program magang ini. Dengan mengevaluasi pengalaman magang, penulis dapat mempelajari pentingnya soft skill dan pengalaman yang dibutuhkan, serta laporan ini membantu penulis dalam memproyeksikan rencana masa depannya. ......This internship report focuses on how SSS Consulting Firm perform their client acceptance procedure to PT TECH and PT PROPERTY. PT TECH is multinational information technology company that focuses on the food and aerospace industry. PT PROPERTY is a company that provide service focuses on managing property business or building management. This report explains why it is important to review a lot of things from the clients before accepting them. Moreover, there are some deep discussions into every step of the client acceptance procedure, where the author was assigned to. The client acceptance procedures on both clients starts from questionnaire to the clients, proposal to the clients, client conflict check to client acceptance from. Overall, SSS Consulting Firm have decent client acceptance procedure because they have implemented a lot credible of reference and do all the procedure to PT TECH and PT PROPERTY meticulously. There is also the author’s self-reflection to this internship program. By evaluating the internship experience, the author is able to learn the importance of the soft skills and experience that are needed, also this report helps the author to project his future plan.

Abstrak :
Laporan magang ini membahas perihal implementasi dari prosedur pengendalian mutu di KAP Meister, sebuah kantor akuntan publik tingkat dua yang terafiliasi dengan jaringan internasional dan refleksi diri penulis. Di dalamnya terdapat analisis terhadap kesesuaian antara penerapan prosedur pengendalian mutu berkaitan dengan penerimaan klien baru, kelanjutan klien, dan audit terhadap laporan keuangan di KAP tersebut dengan Standar Pengendalian Mutu No.1 yang dikeluarkan oleh Ikatan Akuntan Publik Indonesia. Prosedur sistem pengendalian mutu di KAP Meister berkenaan dengan penerimaan klien baru, kelanjutan klien dan audit atas laporan keuangan secara garis besar telah sesuai dengan ketentuan yang ada. Mengenai refleksi diri, penulis menyadari bahwa memiliki pikiran yang terbuka dan senantiasa berkomunikasi merupakan hal yang penting untuk pengembangan karir penulis ke depan. ......This internship report discusses the implementation of quality control procedures at KAP Meister, a second-tier public accounting firm affiliated with an international network and writer’s self reflection. It contains an analysis of the conformity of the application of quality control procedures regarding new client acceptance, client continuance and audit of financial statements in the KAP to the Sistem Pengendalian Mutu No.1 issued by Ikatan Akuntan Publik Indonesia. Broadly speaking, the KAP Meister quality control system procedures regarding new client acceptance, client continuance and audit of financial statements is in accordance with the existing regulations. As for self reflection, writer realized that being open-minded, and communications are important for writer’s career development ahead.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi keputusan penerimaan klien pada kantor akuntan publik non big 4. Selain itu penelitian ini meneliti perbedaan faktor-faktor yang mempengaruhi keputusan penerimaan klien pada KAP 2nd tier dan KAP 3rd tier. Manajemen risiko terdiri dari risiko klien, risiko audit, risiko bisnis KAP, audit fee, dan penggunaan tenaga spesialis. Sampel yang digunakan pada penelitian ini adalah klien yang mengajukan permohonan jasa audit pada kantor akuntan publik. Sampel diambil dari kantor akuntan publik 2nd tier dan 3rd tier. Penelitian ini membuktikan faktor-faktor yang mempengaruhi penerimaan klien pada KAP non big 4 adalah integritas manajemen, risiko bisnis klien, risiko audit, Dan audit fee. Penelitian ini tidak membuktikan adanya pengaruh ukuran KAP dalam keputusan penerimaan klien.

---

ABSTRACT
This paper examines the determinants of client acceptance decision at non big 4 accounting firm. Therefore this study examines differences of determinants of client acceptance decision at non big 4 accounting firm at 2nd tier and 3rd tier accounting firm. Risk management consists of client risk, audit risk, accounting firm, audit fee and specialist auditor.This study uses client acceptance data in 2nd tier accounting firm and 3rd tier accounting firm. It proves that the determinant of client acceptance decision at non big 4 accounting firm is management integrity, client business risk, audit risk, and audit fee. There is no effect of accounting firm size in client acceptance decision.

Abstrak :
ABSTRAK
The objective of this research is to understand the risk management factors which should be performed by the accounting firm in the process of client acceptance decision by considering of three risks factors: Client Risk, Audit Risk and Auditors Business Risk. The client risk was determined by management integrity valuation and clients business risk, meanwhile, the audit risk was determined by the nature of the aullit engagement, related parties transactions, clients prior knowledge and experiences, and also from the deep understanding of auditors in regards to the error and fraud which is possible performed by the client. Furthermore, auditors business risk was determined by considering whether the clients proftles is a public company, regulated industry or high profile company. In order to enhance this research, this paper also discusses how the audit fee and the role of specialist will impact to clients acceptance decision. In conducting the model testing, this research was performed through a .field of empirical testing in one of the accounting.firm (archival data).