Pengembangan Program Audit RPATA Berbasis Analisis Efektivitas Prosedur Kewajiban Jangka Pendek pada KAP WKS

Abstract

KAP WKS menghadapi tantangan dalam memeriksa akun Rekening Penampungan Akhir Tahun Anggaran (RPATA) karena belum memiliki program audit khusus dan masih mengandalkan program audit kewajiban jangka pendek yang tidak sepenuhnya sesuai dengan karakteristik RPATA. Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan program audit kewajiban jangka pendek dalam pemeriksaan akun RPATA pada KAP WKS ditinjau berdasarkan asersi laporan keuangan, serta mengembangkan program audit khusus RPATA. Penelitian merupakan penelitian terapan dengan pendekatan kualitatif deskriptif, dengan mengadaptasi model ADDIE sebagai prosedur pengembangan penelitian. Hasil penelitian menunjukan bahwa program audit kewajiban jangka pendek belum efektif ditinjau dari asersi laporan keuangan serta menimbulkan risiko salah saji dan kesenjangan pemahaman tim auditor. Pengembangan program audit RPATA menghasilkan delapan prosedur beserta Kertas Kerja Pemeriksaan (KKP) yang komprehensif, yang secara keseluruhan dinilai layak digunakan berdasarkan hasil evaluasi pengguna.

KAP WKS faces challenges in auditing the Year-End Budget Holding Account (RPATA) because it does not yet have a dedicated audit program and still relies on a short-term liabilities audit program that is not fully aligned with the characteristics of RPATA. This study aims to analyze the effectiveness of the short-term liabilities audit program in auditing the RPATA account at KAP WKS based on financial statement assertions, as well as to develop a dedicated audit program for RPATA. This applied research employs a descriptive qualitative approach by adapting the ADDIE model as the research development procedure. The results indicate that the existing short-term liabilities audit program is not effective when evaluated against financial statement assertions, creating risks of misstatement and inconsistencies in auditors' understanding. The development of the RPATA audit program resulted in eight audit procedures accompanied by comprehensive Audit Working Papers (AWP), which were collectively assessed as suitable for implementation based on user evaluation results.