A Systematic Literature Review: Efektivitas Audit Kas dan Setara Kas dalam Meningkatkan Kualitas Laporan Keuangan
DOI:
https://doi.org/10.30640/jumma45.v5i1.5903Keywords:
Agency Theory, Audit of Cash, Cash Equivalents, Financial Reporting Quality, Systematic Literature ReviewAbstract
This study aims to examine the effectiveness of cash and cash equivalent audits in improving the quality of financial reports through a Systematic Literature Review (SLR) approach. The review process was conducted using the PRISMA flow, which includes identification, screening, feasibility assessment, and synthesis. Of the 60 articles identified in the 2020-2025 period, 26 articles met the inclusion criteria after a selection process based on duplication, relevance, and full-text accessibility. The analysis results indicate that cash and cash equivalent audits play a crucial role in strengthening the quality of financial reporting in various types of entities, including companies, non-profit organizations, village-owned enterprises (BUMDes), public-owned enterprises (BLUD), and financial institutions. Five key findings were consistent: increased cash balance accuracy, reduced risk of fraud and material misstatement, strengthened internal control, increased transparency and stakeholder trust, and improved overall financial report performance. Substantive audit procedures such as physical cash examinations, bank reconciliations, document verification, and verification proved effective in meeting audit assertions. Based on Agency Theory, effective cash audits can reduce information asymmetry, limit opportunistic management behavior, and strengthen accountability. This research provides theoretical contributions to the audit literature as well as practical applications for auditors, organizations, and regulators in strengthening internal control systems and conducting audit practices in the digital era.
References
Agustina, N. A., & Wiratno, A. (2025). Implementation of cash audit and cash equivalent on voucher reconciliation in Odoo system in BULOG Banyumas. Diploma International Conference 2025, 1(1), 7. https://inkognisi.com/index.php/journal/article/view/55
Ayuningtias, P. M., & Suryaningrum, D. H. (2024). Analisis prosedur audit kas setara kas BLUD Puskesmas X oleh KAP ENHA. Jurnal Ilmiah Akuntansi, 5(2), 394–405. https://doi.org/10.30640/akuntansi45.v5i2.3362
Azizah, N., & Suryatimur, K. P. (2025b). Studi kasus: Analisis prosedur audit kas dan setara kas pada BUMDES ABC oleh Kantor Akuntan Publik (KAP) Purba Lauddin & Rekan. Jurnal Akuntansi Edukasi Nusantara ICMA, 40–54. https://doi.org/10.52851/cakrawala.v1i1.6
Biehl, H., Bleibtreu, C., & Stefani, U. (2024). The real effects of financial reporting: Evidence and suggestions for future research. Journal of International Accounting, Auditing and Taxation, 54, 100594. https://doi.org/10.1016/j.intaccaudtax.2023.100594
Bondarenko, N. (2025). Methods of auditing cash at the enterprise. University Economic Bulletin, 20(1), 83–99. https://doi.org/10.69587/ueb/1.2025.83
Fisdiana, A. J., & Wilasittha, A. A. (2025). Audit kas dan setara kas: Evaluasi prosedur audit dan rekomendasi perbaikan sistem kas untuk perusahaan balai lelang. Land Journal, 6(2), 427–439. https://doi.org/10.47491/landjournal.v6i2.4259
Fitriandani, S., & Sari, R. P. (2025). Dari prosedur ke praktik: Audit kas dan setara kas. Jurnal Ekonomi Bisnis Manajemen Akuntansi (JEBISMA), 3(1), 50–58. https://doi.org/10.70197/jebisma.v3i1.127
Hashim, S. G. (2025). The role of external auditing in evaluating the impact of cash flow statement items on the financial position of banks. International Journal of Economics and Finance Studies, 17(1), 357–375. https://doi.org/10.34109/ijefs.202517118
Hasibuan, R. P. S., Nasution, F., Bukit, R. B., & Sibarani, R. (2025). A systematic literature review on the effectiveness of internal control and the quality of internal audit in improving financial management performance at state legal entity universities (PTN BH) in Indonesia. International Conference on Economics, Technology, Management, Accounting, Education, and Social Science, 1(1), 84–92.
Hassan, A., Salleh, N., Ismail, M. N., Ahmad, M. N., & Hussin, A. R. C. (2023). Empirical evaluation of continuous auditing system use: A systematic review. International Journal of Electrical and Computer Engineering, 13(1), 796–808. https://doi.org/10.11591/ijece.v13i1.pp796-808
Hisyam, M., Tamami, Z., & Nugrahanti, T. P. (2025). Peran kualitas bukti audit dalam meningkatkan kredibilitas laporan keuangan: Literatur review. Journal of Innovative and Creativity (Joecy), 5(2), 9174–9190. https://doi.org/10.31004/joecy.v5i2.1399
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.2139/ssrn.94043
Kagiri, B. (2023). Internal audit report quality and financial statement accuracy of savings and credit cooperatives societies in Kenya. African Journal of Commercial Studies, 3(1), 75–85. https://doi.org/10.59413/ajocs/v3.i1.5
Leksono, B. B. B., & Widoretno, A. A. (2025). Implementasi standar audit 500 pada prosedur audit kas oleh KAP X: Studi kasus pada BLUD. Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI), 6(2), 860–870. https://jurnal-lp2m.umnaw.ac.id/index.php/JAAPI/article/view/5047
Meiliana, Z. G., & Fitriani, D. (2025). Evaluasi prosedur audit substantif atas kas dan setara kas: Studi kasus pada perusahaan teknologi informasi di Indonesia. Journal of Economics and Business UBS, 14(5), 1410–1419. https://doi.org/10.52644/4d9kv621
Mursidi, F. K. P., Aryana, N., Salwa, H. A., Dytmiko, O. R., & Anggraini, L. B. (2024). Ruang lingkup dan pengaruh audit kas, setara kas dan piutang terhadap kinerja perusahaan. JoSES: Journal of Sharia Economics Scholar, 2(4), 64–67. https://doi.org/10.5281/zenodo.14647268
Priardhina, I. D. N., & Munari. (2024). Penerapan prosedur audit pada akun kas oleh kantor akuntan publik XYZ. JARUM: Journal of Analysis Research and Management Review, 1(3), 98–108. https://doi.org/10.62952/jarum.v1i3.41
Puspita, A. I., & Budiwitjaksono, G. S. (2024). Analisis sistem pengendalian internal kas dan setara kas untuk mencegah fraud pada rumah sakit XYZ. Jurnal Ilmiah Akuntansi, 5(2), 822–832. https://doi.org/10.30640/akuntansi45.v5i2.3397
Ramdhani, R. V., Sasana, H., & Prihastiwi, D. A. (2024). Analisis penerapan prosedur pelaksanaan audit kas dan setara kas oleh KAP Heliantono dan Rekan cabang Semarang. Jurnal Akuntansi, Auditing dan Perpajakan, 6(1), 1–6. https://jom.untidar.ac.id/index.php/jaap/article/view/4516
Rat, M. (2024). Sistem pengendalian internal dalam meningkatkan efektivitas pengelolaan kas dan setara kas pada PT Kawasan Industri Medan (Persero). Jurnal Akuntansi dan Keuangan, 8(1), 1–7. https://doi.org/10.31000/competitive.v8i1.9974
Retnaningrum, K., & Trisnaningsih, S. (2024). Implementation of audit procedures for cash and cash equivalent accounts of T Foundation by KAP Djoko Soerjadi. International Journal of Economics and Management Sciences, 2(1), 1–12. https://doi.org/10.61132/ijems.v2i1.155
Saenggo, A. T. P., & Muslimin. (2023). Analisis prosedur audit kas setara kas (studi kasus terhadap laporan keuangan organisasi nirlaba XYZ). Seminar Nasional Akuntansi dan Call for Paper (SENAPAN), 3(1), 1–8. https://doi.org/10.33005/senapan.v3i1.277
Sangkala, M. (2022). Tinjauan atas prosedur audit kas dan setara kas pada kantor akuntan publik di Makassar. Journal of Economic Education and Entrepreneurship Studies, 3(2), 344–350. https://doi.org/10.26858/je3s.v3i2.110
Sinulingga, F. C., Hutauruk, M. R., & 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
Susanto, Y. K. (2018). Faktor-faktor yang mempengaruhi penerimaan opini audit going concern pada perusahaan publik sektor manufaktur. Jurnal Bisnis dan Akuntansi, 11(3), 156–174. https://doi.org/10.34208/jba.v11i3.242
Syifaunnaja, D., & Nilasari, A. P. (2025). Evaluasi audit kas dan setara kas oleh KAP Budiandru dan Rekan cabang Semarang pada PT POG. Mount Hope International Business Journal (MOBIJ), 2(1), 13–27.
Yuliani, N. L. A., & Muna, N. (2025). Peningkatan efektivitas pengendalian internal melalui audit transaksi kas dan bank pada KKP Ida Bagus Widhi Aksiana. Jurnal Abdimas Indonesia, 5(3), 2042–2048. https://doi.org/10.34697/jai.v5i3.2028
Zahrani, S. S., & Yuhertiana, I. (2025). Analisis efektivitas pengendalian internal terhadap penerimaan dan pengeluaran kas pada PT XYZ. Jurnal Ilmiah Ekonomi dan Manajemen, 3(10), 142–155. https://doi.org/10.61722/jiem.v3i10.6737
Zakirova, A., Klychova, G., Doronina, S., Abasheva, O. V., & Nigmatullina, N. (2021). Improvement of methodological support of internal control in the cash management system of the enterprise. E3S Web of Conferences, 284. https://doi.org/10.1051/e3sconf/202128407011
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
