TUGAS KELOMPOK 5 MODUL I PERENCANAAN PEMERIKSAAN DAN PERPADUAN PROSES AKUNTANSI
Disusun Oleh :
JURUSAN D3 – AKUNTANSI GRUP C KELOMPOK 5 :
ALFIRA KARNAIN ( 122102142 ) RIZKI AMELIA TARIGAN ( 122102146 ) DIAN SURYANTI ( 122102154 ) SUCI SURIANI MUHSIN ( 122102155 )
UNIVERSITA UNIVERS ITAS S SUMATERA UTARA UTARA MEDAN 2014
PENGARU
!A"A#AN
TIDAK
PADA
PERTAN$AAN
KUESIONER
PENGENDALIAN INTERNAL MODUL 1 #AGIAN 1
1 T!"#$ %&'"##% !%&'#* #+"!%,' T!"#$ %&'"##%-# !%&'#* #+"!%,' #"# &'+.#/## !.# &!+*$# %!"#$ #"#-# ,'# -# &&'!$# !,'#.! +# &&%#/+! "# &&"#*!$# $!&'# ,'#!.#.! K#'&# I%&'#* A+"!%,' &'%+#. &&#*+#.! $!&'# !/#$ - "!#+"!% +# &&%#/+! $&+$!# %&'#"!-# &-!## #!$ &-!## - .!#%-# $&#%+/# 7 8,*!#8& !&!.!&.! $&8+'## ('#+") #$%!!%#. 7 ,&'#.! 7 &$&'## - %!"#$ &&$%! *#,'# $&+## - %!"#$ &8&'!$# $,"!.! .&.++/-# ".
2 T!"#$ R&*&#-# ,,' 53 P',"+$.! 9#!# %&'.&+% "!-#%#$# %!"#$ '&*&# $#'&# PT PETA %&'.&+% &'&'#$ "!!"# +#* &*! #'# &&* $/+.+.-# .'! &" P&'+.#/## %&'.&+% %!"#$ &',"+$.! .'! &" -# #$# &'&$# +#* &*#!$# &&',*&/-# "#'! &#.,$ M#$# "#'! !%+ #!# ',"+$.! "!-#%#$# %!"#$ '&*&#
3 T!"#$ '&*&#-# &'.,#*# ,,' 6 %&%# &-!## +# "# .+'#% &'/#'# +$# &!*!$ 9#!# %&'.&+% "!-#%#$# %!"#$ '&*&# $#'&# %!"#$ %&'"##% $&!#%# &-!## +# "# .+'#% &'/#'# "! "#*# &'+.#/## %&'.&+%
4 T!"#$ "!!*!'-# +.! &+$+# .&8#'# &'!,"!$ H#* !! &'&#'+/ #"# $&+$!# %&'#"!-# .+#%+ &-&:&# "! "#*# ',.&. &+$+# M#$# "#'! !%+ "#*# .+#%+ ,'#!.#.! &'*+ "!*#$+$# &#!# %+#. .&'%# &!*!'# &+$+# ##' %!"#$ %&'#"! &-&*&:&#
5 T!"#$ %&'"##%-# .%# -# &&'/#%!$# #.+'#.! P&#'+/-# #"#*#/ "##% %!+* $&+$!# #.+'#.! %!"#$ "!%+%+ "&# 8+$+ "# #"# :#$%+-# .&/!# #$# &!+*$# $&'+!# #"# &'+.#/##
6 T!"#$ "!*#$+$#-# &!*#!# '+%! %&'/#"# +*#/ #$%!# -# /#'+. "!#.+'#.!$# P&#'+/-# #"#*#/ "##% "!*#$+$# &!*#!# #%#. #$%!# -# $+'# '&*&# "&# -# .&&#'-# ##!*# .&:#$%+ – :#$%+ %&'#"! +.!#/ M#$# &.#'-# #%! '+! -# "!"##%$# +# $+'# '&*&# "&# -# .&/#'+.-# "!&',*&/
CATATAN DAN KESIMPULAN PERTAN$AAN KUESIONER PENGENDALIAN INTERNAL MODUL 1 #AGIAN 2
9 CATATAN LAIN S&&'%! -# %&'8#%+ "! "#*# $+&.!,&' %&'%&'# #/:# #+"!%,' !%&'#* "# .&##!-# .&/#'+.-# &#/#! &&"#*!# !%&' +%+$ &'&8##$# &#$#!# "# &&+#'# -# #$# "!*#$+$# ##' "##% &&#$# '&8## &&'!$.## .+#-# *&!/ &&%#/+! $&*&#/# -# #"# S&/!# &&'!$.## "##% "!*#$+$# "&# *&!/ #!$ *#!
C KESIMPULAN PEMERIKSAAN ( 9AIK SEDANG 9URUK ) S&8#'# $&.&*+'+/# &&'!$.## %&'/#"# &'+.#/## !! "##% "!$#%&,'!$# .&8#'# #!$ K#'&# "#*# &*#$.### +.#/#-# PT PETA %&*#/ &#*#$#-# .&.+#! "&# $&%&%+# -# &'*#$+
D RE;ISI KESIMPULAN PENILAIAN ( LAMPIRKAN ALASANNYA ) K&.!+*# &!*#!# "!$#%#$# #!$ $#'&# .+"#/ %&'&+/! .%#"#' -# #"# S&&'%! -# %&'"##% "!"#*# $+&.!,&' #/:# &'+.#/## !! &!*!$! &&'## #!# ,'#!.#.! "# &#!# %+#. -# &*#. .&/!# &!!#*!.!' %&'#"!-# &-&*&:&# "#*# &'+.#/## S&*#! !%+ $&+$!# $,*+.! #%#' $#'-#:# +# %&'8&#/ "# "!&'!$# 8+%! .&8#'# '+%! ##' "##% &+'#! %!"#$ $&8+'## -# "##% "!*#$+$# ,*&/ $#'-#:#
PENGARU
!A"A#AN
TIDAK
PADA
PERTAN$AAN
KUESIONER
PENGENDALIAN INTERNAL MODUL 1 #AGIAN 1
1 T!"#$ "!.+.+-# *#,'# $&+## $+#'%#*# P&#'+/-# #"#*#/ #$# &&'.+*!% #'# &#$#! *#,'# $&+## ##!*# !! &&%#/+! %&%# *#,'# ,.!.! $&+## .&'%# $!&'# &'+.#/## "#*# &'!,"& $+#'%#*#
CATATAN DAN KESIMPULAN PERTAN$AAN KUESIONER PENGENDALIAN INTERNAL MODUL 1 #AGIAN 2
9 CATATAN LAIN D#*# $+&.!,&' $&"+# "!&*#.$# %&%# &+$+# #$+%#.! .&'%# 8#'# &*#$+$# ',.&. &8#%#%# &+$+# "! "#*# &'+.#/## %&'.&+% D# $+&.!,&' !! .+"#/ 8+$+ *&$# "# &*#.
C KESIMPULAN PEMERIKSAAN ( 9AIK SEDANG 9URUK ) J!$# "!*!/#% &&*#.# -# "!%#!*$# ,*&/ $+&.!,&' !! &&'!$.## !! "##% "!.!+*$# #!$ K#'&# &+$+# &'+.#/## !! "!*#$+$# .&.+#! "&# ',.&"+' "# &#$#! .&+# &'#$#% &+$+# -# "!+%+/$# S&/!# &8#%#%# "##% "!*#$+$# .&8#'# '!8! "# .!.%&#%!. D# &/#.!*$# *#,'# $&+## -# 8+$+ %&'&'8#-#
D RE;ISI KESIMPULAN PENILAIAN ( LAMPIRKAN ALASANNYA ) K&.!+*# &&'!$.## "!$#%&,'!$# #!$ $#'&# .&.+#! "&# ',.&"+' "# $&%&%+# -# &'*#$+ P&'+.#/## !! &#$#! &+$+# -# %&'!.#/ "# *&$# .&&'%! +$+ &&'!## $#. &&*+#'# $#. &&*!# &+#*# .&'%# +$+ .&'# – .&'! "# *#! *#! L#,'# $&+## +# "!.+.+ .&8#'# '+%!"# 8+$+ &&'!$# !,'#.! -# #$+'#% #! &#$#! *#,'# $&+##
