Oleh:
PROGAM STUDI
SARJANA TERAPAN AKUNTANSI PERPAJAKAN
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PAMULANG
i
Lembar Pengesahan
ii
Kata Pengantar
iii
Daftar Isi
Cover..................................................................................................................................i
Lembar Pengesahan.........................................................................................................ii
Kata Pengantar................................................................................................................iii
Daftar Isi..........................................................................................................................iv
Daftar Tabel......................................................................................................................v
Daftar Gambar................................................................................................................vi
Daftar Lampiran............................................................................................................vii
1.1. Latar Belakang.............................................................................................- 8 -
1.2. Identifikas Masalah......................................................................................- 8 -
1.3. Rumusan Masalah........................................................................................- 8 -
1.4. Manfaat Penelitian.......................................................................................- 8 -
LANDASAN TERORITIS..........................................................................................- 9 -
2.1. Perlakuan Akuntansi Pendapatan...................................................................- 9 -
2.2. Standar Akuntansi Keuangan......................................................................- 9 -
2.3. Pendapatan Jasa Bagi Perusahaan..................................................................- 9 -
METODE PENELITIAN..........................................................................................- 10 -
3.1. Pendekatan Penelitian....................................................................................- 10 -
3.2 Sumber Data dan Objek Penelitian................................................................- 10 -
3.3. Metode Pengumpulan Data............................................................................- 10 -
3.4. Metode Analisis Data......................................................................................- 10 -
HASIL PENELITIAN DAN PEMBAHASAN.........................................................- 11 -
4.1. Hasil Penelitian................................................................................................- 11 -
4.2. Pembahasan.....................................................................................................- 11 -
KESIMPULAN DAN SARAN..................................................................................- 12 -
5.1. Kesimpulan......................................................................................................- 12 -
5.2. Saran................................................................................................................- 12 -
iv
Daftar Tabel
v
Daftar Gambar
BAB I
BAB II
Gambar 2. 1. Model Teoritis.........................................................................................- 10 -
BAB III
vi
Daftar Lampiran
vii
BAB 1
PENDAHULUAN
1.1. Latar Belakang
8
BAB II
LANDASAN TERORITIS
2.1. Perlakuan Akuntansi Pendapatan
Rahman (2018), mendefinisikan kualitas audit sebagai probabilitas
dimanaseorang Auditor menemukan dan melaporkan tentang adanya suatu pelanggaran
dalam sistem akuntansi kliennya. Hasil penelitiannya menunjukkan bahwa KAP yang
besar akan berusaha untuk menyajikan kualitas audit yang lebih besar dibandingkan
dengan KAP yang kecil. (De Angelo, 1981)
9
BAB III
METODE PENELITIAN
10
BAB IV
HASIL PENELITIAN DAN PEMBAHASAN
4.2. Pembahasan
11
BAB V
KESIMPULAN DAN SARAN
5.1. Kesimpulan
5.2. Saran
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DAFTAR PUSTAKA
Dadang suhendar dani rahman hakim. (2021). PENGUNGKAPAN SUKARELA
BERDASARKAN Abstrak. Jurnal Akuntansi Berkelanjutan Indonesia Vol.
4, No. 1, Jan 2021 ISSN 2615-7896, 4(1), 16–30.
Hakim, D. R., & Dewi, S. R. S. (2021). Regional economic growth based on
tourism, tax policy, and budget aspects. Jurnal Ekonomi Dan Bisnis, 24(2),
211–236. https://doi.org/10.24914/jeb.v24i2.4174
Rahman, D. H. (2018). PENGARUH INTEGRITAS DAN SKEPTISISME
PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi
Kasus Pada Kantor Akuntan Publik Jakarta Selatan). National Conference of
Creative Industry, September, 5–6. https://doi.org/10.30813/ncci.v0i0.1304
Rosini, I., & Rahman Hakim, D. (2020). Kualitas Audit Berdasarkan Time Budget
Pressure dan Pengalaman. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi,
8(1), 9–20. https://doi.org/10.30656/jak.v8i1.2223
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LAMPIRAN LAMPIRAN
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