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Audit atas estimasi cadangan kerugian penurunan nilai kredit yang diberikan Bank XYZ = Audit on estimation of allowance for impairment losses on loans provided by Bank XYZ / Cendikiani Ayu Pambudi

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Pengarang lain/Kontributor
Subjek
Penerbitan [Place of publication not identified]: [Publisher not identified], 2015
Program Studi
 Abstrak
[ABSTRAK
Dalam melakukan estimasi cadangan kerugian penurunan nilai kredit, terdapat
berbagai macam asumsi dan pendapat manajemen sehingga risiko kesalahan atas nilai
cadangan sangat tinggi. Oleh sebab itu, diperlukan proses audit untuk memastikan
kewajaran dari nilai cadangan tersebut. Laporan magang ini menjelaskan tentang
proses audit atas estimasi cadangan kerugian penurunan nilai kredit yang diberikan
oleh Bank XYZ. Hasil audit menunjukkan terdapat salah saji yang tidak material
yang disebabkan oleh asumsi manajemen untuk tidak memasukkan jaminan ke dalam
perhitungan estimasi arus kas.


ABSTRACT
In estimating the allowance for impairment losses on loans, there are various
assumptions and management's judgments that cause the risk of error on the value of
reserves is very high. Therefore, the audit process is required to ensure the
reasonableness of the value of these reserves. This report explains about audit process
on estimation of allowance for impairment losses on loans provided by the Bank
XYZ. The audit results showed that there was immaterial misstatements caused by
management's assumptions which do not include a guarantee to the calculation of
estimated cash flow., In estimating the allowance for impairment losses on loans, there are various
assumptions and management's judgments that cause the risk of error on the value of
reserves is very high. Therefore, the audit process is required to ensure the
reasonableness of the value of these reserves. This report explains about audit process
on estimation of allowance for impairment losses on loans provided by the Bank
XYZ. The audit results showed that there was immaterial misstatements caused by
management's assumptions which do not include a guarantee to the calculation of
estimated cash flow.]
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Tipe Carrier online resource
Deskripsi Fisik 110 pages : illustration ; 28 cm + appendix
Naskah Ringkas
Lembaga Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
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TA-PDF 16-17-881645655 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20416178
[ABSTRAK
Dalam melakukan estimasi cadangan kerugian penurunan nilai kredit, terdapat
berbagai macam asumsi dan pendapat manajemen sehingga risiko kesalahan atas nilai
cadangan sangat tinggi. Oleh sebab itu, diperlukan proses audit untuk memastikan
kewajaran dari nilai cadangan tersebut. Laporan magang ini menjelaskan tentang
proses audit atas estimasi cadangan kerugian penurunan nilai kredit yang diberikan
oleh Bank XYZ. Hasil audit menunjukkan terdapat salah saji yang tidak material
yang disebabkan oleh asumsi manajemen untuk tidak memasukkan jaminan ke dalam
perhitungan estimasi arus kas.


ABSTRACT
In estimating the allowance for impairment losses on loans, there are various
assumptions and management's judgments that cause the risk of error on the value of
reserves is very high. Therefore, the audit process is required to ensure the
reasonableness of the value of these reserves. This report explains about audit process
on estimation of allowance for impairment losses on loans provided by the Bank
XYZ. The audit results showed that there was immaterial misstatements caused by
management's assumptions which do not include a guarantee to the calculation of
estimated cash flow., In estimating the allowance for impairment losses on loans, there are various
assumptions and management's judgments that cause the risk of error on the value of
reserves is very high. Therefore, the audit process is required to ensure the
reasonableness of the value of these reserves. This report explains about audit process
on estimation of allowance for impairment losses on loans provided by the Bank
XYZ. The audit results showed that there was immaterial misstatements caused by
management's assumptions which do not include a guarantee to the calculation of
estimated cash flow.]