DAFTAR ISI

Halaman

Halaman Judul ............................................................................................................ i

Halaman Persetujuan Pembimbing ............................................................................. ii

Halaman Pengesahan .................................................................................................. iii

Halaman Pernyataan ................................................................................................... iv

Motto ........................................................................................................................... v

Halaman Persembahan ................................................................................................ vi

Kata Pengantar ............................................................................................................ vii

Daftar Isi ..................................................................................................................... ix

Daftar Gambar ............................................................................................................ xii

Daftar Tabel ................................................................................................................ xiii

Daftar Lampiran .......................................................................................................... xiv

BAB I PENDAHULUAN

A. Latar Belakang ........................................................................................ 1

B. Rumusan Masalah ................................................................................... 6
C. Batasan Masalah ...................................................................................... 6
D. Tujuan...................................................................................................... 6
E. Manfaat.................................................................................................... 7

BAB II LANDASAN TEORI

A. Gambaran Umum Dana Pensiun ............................................................. 8

1. Pengertian Dana Pensiun PSAK No. 18 ........................................ 8
2. Laporan Keuangan Dana Pensiun ..................................................... 10
3. Penilaian Aktiva Dana Pensiun......................................................... 12
B. Auditing ................................................................................................... 13
1. Pengertian Auditing .......................................................................... 13
2. Tujuan Audit ..................................................................................... 14
a. Penetapan Tujuan Audit ............................................................. 14
b. Asersi Manajemen ...................................................................... 14
3. Bukti Audit ....................................................................................... 18
a. Pengertian Bukti Audit ............................................................... 18
b. Karateristik Bukti Audit ............................................................. 20
c. Kecukupan Bukti Audit .............................................................. 22

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d. Jenis Bukti Audit ........................................................................ 23

4. Standar Audit .................................................................................... 25
a. Standar Umum............................................................................ 26
b. Standar Pekerjaan Lapangan ...................................................... 26
c. Standar Pelaporan ....................................................................... 27
5. Tahap-tahap Audit ............................................................................ 28
6. Pendapat Auditor .............................................................................. 29
a. Pendapat Wajar Tanpa Pengecualian ......................................... 29
b. Pendapat Wajar Tanpa Pengecualian dengan Bahasa
Penjelasan ................................................................................... 30
c. Pendapat Wajar dengan Pengecualian ........................................ 31
d. Pendapat Tidak Wajar ................................................................ 32
e. Pernyataan Tidak Menyatakan Pendapat.................................... 33
7. Pelaksanaan Pengujian Audit ............................................................ 33
a. Pengujian Analitik ...................................................................... 33
b. Pengujian Pengendalian ............................................................. 34
c. Pengujian Substantif ................................................................... 34
8. Jenis-jenis Auditor ............................................................................ 36
a. Auditor Pemerintah .................................................................... 36
b. Auditor Internal .......................................................................... 36
c. Auditor Independen .................................................................... 37
9. Laporan Auditor................................................................................ 38

BAB III ANALISIS MASALAH

A. Aktifitas Magang ..................................................................................... 41

B. Manfaat Magang...................................................................................... 42
C. Gambaran Umum Sejarah KAP MMA ................................................... 43
1. Profil KAP MMA ............................................................................. 43
2. Struktur Organisasi ........................................................................... 43
3. Jasa Profesional KAP MMA ............................................................. 44
D. Gambaran Umum Klien .......................................................................... 50
1. Penjelasan Umum ............................................................................. 50
E. Tahap Audit oleh KAP MMA ................................................................. 56
1. Tahap Penerimaan oleh KAP MMA ................................................. 56
a. Mengevaluasi Integritas Manajemen.......................................... 57
b. Identifikasi Khusus dan Risiko Luar Biasa ................................ 58
c. Penentuan Kompetensi Auditor.................................................. 58
d. Membuat Surat Perikatan Audit ................................................. 59
2. Tahap Perencanaan Audit ................................................................. 60
a. Menghimpun Pemahaman Bisnis Klien ..................................... 60
b. Melakukan Penilaian Awal terhadap materialitas ...................... 62
c. Menilai Risiko Bisnis Klien ....................................................... 63
d. Menghimpun Pemahaman Pengendalian Intern Klien ............... 63
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e. Program Audit ............................................................................ 63

3. Tahap Pelaksanaan Audit.................................................................. 75
a. Pemeriksaan Akun Tabungan ..................................................... 75
b. Pemeriksaan Akun Deposito On Call ........................................ 76
c. Pemeriksaan Akun Deposito Berjangka ..................................... 78
d. Pemeriksaan Akun Investasi Saham........................................... 81
e. Pemeriksaan Akun Investasi Obligasi ........................................ 84
f. Pemeriksaan Akun Investasi Unit Penyertaan Reksadana ......... 87
g. Pemeriksaan Akun Selisih Penilaian Investasi ........................... 89
h. Pemeriksaan Akun Kas dan Bank .............................................. 90
i. Pemeriksaan Akun Piutang Iuran ............................................... 92
j. Pemeriksaan Akun Piutang Investasi ......................................... 94
k. Pemeriksaan Akun Piutang Hasil Investasi ................................ 95
l. Pemeriksaan Akun Piutang Lain-lain ......................................... 96
m. Pemeriksaan Akun Aset Operasional ......................................... 97
n. Pemeriksaan Akun Liabilitas ..................................................... 99
1) Akun Liabilitas Manfaat Pensiun ........................................ 99
2) Akun Pendapatan Yang Belum Diralisasi............................ 101
3) Akun Liabilitas Jangka Pendek............................................ 101
o. Pemeriksaan Akun Pendapatan .................................................. 102
p. Pemeriksaan Akun Beban Investasi ........................................... 103
q. Pemeriksaan Akun Beban Operasional ...................................... 105
r. Pemeriksaan Akun Pendapatan dan Beban Lain-lain ................. 107
4. Tahap Palaporan Audit ..................................................................... 108

BAB IV KESIMPULAN DAN SARAN

A. Kesimpulan.............................................................................................. 110
B. Saran ........................................................................................................ 110

DAFTAR PUSTAKA ................................................................................................. 112

LAMPIRAN