Peran Audit Atas Kas dan Setara Kas Pada PT. Murni Gas Raya Samarinda

  • Fransisca Christine Sinulingga Universitas Widya Gama Mahakam Samarindash
  • Martinus Robert Hutauruk Universitas Widya Gama Mahakam Samarinda
  • Sudiyono Universitas Widya Gama Mahakam Samarinda

Abstract

Abstract:The problem with this research is whether there is sufficient internal control over cash and cash equivalents? cash and cash equivalents on the balance sheet as of the balance sheet date actually owned by the company? Are there restrictions on the use of cash and cash equivalents? Is there a conversion of cash and cash equivalents in the form of foreign currency? Is the presentation of cash and cash equivalents in accordance with generally accepted accounting principles in Indonesia? Daescriptive Quantitative Research Methods The Results of the Analysis, Based on the results of the discussions that have been carried out, it can be concluded several conclusions as follows: The company has controlled cash and cash equivalents properly and in accordance with the guidelines in the applicable SAK ETAP. The company has separated the authorization of duties and responsibilities of cash holders and bank separately and under control. The Company has carried out routine audit activities by external auditors and obtained reasonable opinions without exceptions. The company applies its financial information in a strict and confidential manner to parties outside of the company's authorities. In general, the cash management has done well and not found to be deviant and unnatural in relation to the examination of cash and cash equivalents

Keywords:Role of Audit on Cash and Cash Equivalents

Published
2020-04-30
How to Cite
Sinulingga, F. C., Robert Hutauruk, M., & Sudiyono. (2020). Peran Audit Atas Kas dan Setara Kas Pada PT. Murni Gas Raya Samarinda. OBOR: Oikonomia Borneo, 2(1), 1-7. https://doi.org/10.24903/obor.v2i1.675
Section
Articles

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