AUDIT SIKLUS

PENGGAJIAN
DAN PERSONA
LIA
 Agenda
01 Overview Siklus Penggajian dan Personalia Style
02 Permasalahan Audit,

03 Tujuan Audit Siklus Penggajian dan Personalia

04 Struktur Pengendalian Intern,

Prosedur Analitis Audit,

05
 SIKLUS PENGGAJIAN DAN
PERSONALIA
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Siklus penggajian dan personalia meliputi

penggunaan tenagakerja dan pembayaran kesemua
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pegawai, tanpa memperhatikanklasifkasi atau metode
penentuan kompensasi..
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Pegawai dapat berupa eksekutif dengan gaji tetap
ditambahdengan bonus, pekerja kantor berdasarkan gaji
bulanan denganatau tanpa lembur, wiraniaga berdasarkan Text Here
komisi, buruh pabrikdan pegawai serikat pekerja dibayar
berdasarkan jam
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Siklus penggajian dan personalia meliputi semua
bentukkompensasi yang diberikan kepada seluruh
aktivitas tenaga kerjayang dipekerjakan perusahaan.
Pos pos yang terbentuk dalam sistem penggajian
dan personalia

Kompensasi pokok (meliputi Biaya tenaga Pajak atas gaji atau

gaji, upah insentif dan macam- Add Text
kerja tidak upah karyawan
macam tunjangan karyawan Simple PowerPoint
Presentation langsung

Utang atas gaji dan Biaya tenaga kerja Gaji dibayar dimuka
upah karyawan langsung (biaya atau uang muka gaji
overheadpabrik"
 Latar belakang Audit Personalia
Kedua beban tenaga tenaga kerja
(labour" merupakanpertimbangan
penting dalam penilaian persediaan
padaperusahaan menufaktur dan
konstuksi, dimana klasifkasi danalokasi
beban upah yang tidak semestinya dapat
menyebabkansalah saji laba bersih
secara material
Your Text Here Your Text Here Your Text Here Your Text Here Your Text Here

1 2 3
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Pertama gaji, upah, dan pajak Terakhir, penggajian merupakan bida

penghasilan pegawai, dan ng yang menyebabkan pemborosan
bebanpegawai lainnya merupakan sejumlah besar sumber daya
komponen utama pada kebanyakan perusahaan karenainefsiensi atau
perusahaan. pengujian melalui fraud.
Dalam perusahaan yang lebih besar, seringkali
kebanyakan akun buku besar atau lebih akun beban
gaji. Penggajian juga mempengaruhi akun persediaan
barang jadi pada perusahaan manufaktur. audit atas
siklus penggajian dan personalia meliputi perolehan
pemahaman atas struktur pengendalian
intern,penetapan resiko pengendalian, pengujian atas
substantf atas transaksi, prosedur analitis dan
pengujian terinci atas saldo
Simple Presentation
 Tujuan Audit dalam Siklus
Penggajian
Eksistensi atau okurensi (occurrence
terbentuknya transaksi)

1 2 3

transaksi penggajian mencerm Saldo utang pajak ataupun

inkan kompensasi semua jasa pajak yangdibayar dimuka
jasa yang terjadi untuk mencerminkan jumlahyang
periode yang diliput oleh menjadi kewajiban pada
periode laporan keuangan tanggalneraca.
pencatatan semua biaya-biaya
penggajian mencerminkan
kewajiban pajak yang berasal
dari kompensasi dalam
periode yang diaudit.
 Tujuan Audit dalam Siklus
Penggajian
Kelengkapan Hak - hak dan
(completeness)p kewajiban-
encatatan kewajiban
transaksi perusahaan
1 2 1

Pencatatan biaya gaji Saldo utang pajak Saldo utang pajak

beserta pajaknya ataupun utang ataupun pajak yang
mencakup yangdibayar dimuka dibayar dimuka
keseluruhan biaya- mencerminkan jumlah merupakan kewajiban
biaya jasa- yang menjadi kepada yang sah bagi
jasa karyawan selama  pemerintah perusahaan pada
tahun yangdiaudit padatanggal neraca tanggal neraca
 Tujuan Audit dalam Siklus
Penggajian
Penilaian atau alokasi

1 2 3 4

biaya penggajian di perhitungan terhadap

Perhitungan setiap Perhitungan terhadap
pabrik telah diklasifkasi pajak atas upa htelah
pembayaranterhadap saldo hutangpajak
dengan cermat diperhitungkan
biaya penggajian ataupun pajak yang
menjadibiaya tenaga kerja berdasarkan tarif pajak
danperingkasan dibayar dimuka pada
langsung dan biayatenaga yang berlaku
catatannya tanggal neraca
kerja tak langsung
dilakukandengan telahdiperhitungkan
cermat dengan cermat
Tujuan Audit dalam Siklus
Penggajian
Penyajian dan pengungkapan

1 2

gaji dan pajak atas gaji telah
diidentifkasi dan diklasifkasi
dalam laporan keuangan
dengan layak dan sesuai
dengan prinsip akuntansi
yang berlaku umum di
indonesia
rekening utang pajak dan
utang gaji telah diklasifkasi
sebagai utang lancer dalam
laporan keuangan pada
saattanggal neraca
Kecurangan dalam pembuatan daftar gaji menjadiperhatian auditor.
Kecurangan semacam ini timbuldari adanya pegawai fktif yang
dimasukkan dalam daftar gaji, dan kemungkinan kesalahan
yangdisengaja dalam menyusun klasifkasi daftar gaji. Ini berarti ada
karyawan yang dihitung dengan tarif yang lebih tinggi. disamping
adanya kecurangan tersebut, akuntan harus memperhatikan
ketelitian perhitungan sejak penhitungan waktu hadir, insentf sampai
dengan pembuatan daftar gaji dan pembuatan slip gaji.

(Materialitas)Resiko
dan Strategi Audit
Hal- Hal yang harus
dipertimbangkan dalam
menilai siklus penggajian
dan personlia

resiko audit Perusahaan

yang utama pada umumnya Saldo hutang
timbul dari memperluas gaji pada akhir
pemrosesan cakupan tahun kadang
transaksi pengendalian kala tidak
penggajian intern untuk material
transaksi
penggajian
Teknis Audit yang disarankan

verifkasi kecermatan penyajian berbagai

01 saldo,daftar dan buku pembantu.

02 terapkan prosedur analitikal

lakukan inspeksi proses penghitungan

03 daftar gaji dan hutang
hitung kembali dan lakukan
04 pengujian terhadap daftar gaji dan
upah
bandingkan penyajian statement dengan
04 GAAP(Generally Accepted Accounting
05
Aspek Struktur
pengendalian yangharus
diperhatikan oleh auditor
adalah

Menghendaki pelaksanaan lima

aspek kategorisasi sistem
pengendalian intern dalam operasi
perusahaan. Kelima kategori
tersebut adalah otorisasi yang
memadai, dokumen dan buku-
bukucatatan, pemisahan tugas,
akses kendalian dan pengecekan
oleh pihak yang independent
Fungsi yang terkait dengan siklus
penggajian
Hiring Employees
fungsi ini berkaitan dengan proses penempatan karyawan
pada suatu unit kerja.
Preparingthe Payroll
Fungsi personalia yng berkaitan dengan penyiapan daftar
gaji seluruh karyawan

Authorizing Payroll changes

Fungsi personalia yang berkaitan dengan penetapan Recording the Payroll
struktur gaji atau upah seseorang beserta perubahannya Fungsi akuntansi yang berkaitan denganpencatatan semua
dalam sistem penggajian perusahaan. transaksi penggajian

Paying the Payroll

Preparing Attendance Fungsi berkaitan dengan pembayaran gaji kepada setiap
Fungsi personalia yang berkaitan dengan pencatatan individu karyawan.
kehadiran seseorang dalam kantor atau pabrik dan
pencatatan aktiftas seseorang di unit kerja masingmasing.

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PPT
TEMPLATES
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 Fully Editable Icon Sets: C

You can Resize without

losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com