Peran Materialitas dalam Penentuan  Sampling terhadap Efisiensi Waktu dan Ketepatan Audit pada Perusahaan Manufaktur

Rini Ika Wulandari; Nanda Wahyu Indah Kirana

doi:10.30640/ekonomika45.v13i1.4817

Authors

Rini Ika Wulandari Universitas Pembangunan Nasional Veteran Jawa Timur
Nanda Wahyu Indah Kirana Universitas Pembangunan Nasional Veteran Jawa Timur

DOI:

https://doi.org/10.30640/ekonomika45.v13i1.4817

Keywords:

Audit Efficiency, Audit Sampling, Financial Report Quality, Internal Control, Materiality

Abstract

The role of materiality in the audit process significantly affects the accuracy of sample selection and the efficiency of financial statement examination. Manufacturing companies, which often have high transaction volumes and complex recording systems, pose specific challenges for auditors, especially when constrained by limited time, personnel, and resources. Inaccurate determination of materiality thresholds or inappropriate sampling techniques may result in undetected material misstatements in the financial statements. The case of PT Indofarma Tbk, which caused a state loss of IDR 371.8 billion, illustrates weak internal controls and the suboptimal application of materiality and audit sampling, both of which undermined audit effectiveness and failed to identify high-risk areas. Therefore, careful determination of materiality levels is essential so that audit procedures can focus on high-risk areas. This study aims to explore how materiality is applied in determining audit samples and how it impacts the quality and efficiency of the audit. A descriptive qualitative approach was used, involving interviews, literature studies, and observation. The results indicate that the application of materiality in the audit process at PT ABC played a key role in improving time efficiency and the accuracy of financial examinations. Proper application of materiality and appropriate sampling strategies support auditors in working more effectively and in producing high-quality audit reports.

References

Agustia, D., Harymawan, I., Permatasari, Y., & Haryanto, S. D. (2023). Sustainability: Konsep dan pelaporan. Airlangga University Press.

Badan Pemeriksa Keuangan Republik Indonesia. (2024, May 20). BPK temukan penyimpangan keuangan Indofarma, rugikan negara Rp 371 M.

Goh, B. W., Lee, J., Li, D., Li, N., & Wang, M. (2023). Auditor materiality threshold and audit quality—Evidence from the Revised ISA 700 in the United Kingdom. Accounting Horizons, 37(3), 147–170. https://doi.org/10.2308/HORIZONS-2020-108

Ikatan Akuntan Publik Indonesia. (2021). Standar profesional akuntan publik (SPAP): Standar audit (SA) 320. Salemba Empat.

Mamuaya, N. C., Wahyudi, M. P., Syah, N., Arifin, M. Z., Kurniawan, J., Pratama, A. H. S., SP, M. S., & Sari, I. G. P. (2025). Metode penelitian kuantitatif. Azzia Karya Bersama.

Messier, W. F., Glover, S. M., & Prawitt, D. F. (2017). Auditing & assurance services: A systematic approach. McGraw-Hill.

Nasution, D. A. D., Ramadhan, P. R., & Barus, M. D. B. (2019). Audit sektor publik: Mahir dalam pemeriksaan pengelolaan dan tanggung jawab keuangan negara. Uwais Inspirasi Indonesia.

Nuraini, S., & Hakim, M. Z. (2023). Pengaruh rasio efektivitas, rasio kemandirian, rasio efisiensi, dana alokasi khusus dan pendapatan anggaran daerah terhadap belanja modal di Provinsi Banten (Provinsi Banten tahun 2015-2018). Jurnal Dinamika UMT, 6(1).

Oktiawati, H. (2022). Auditing. Institut Agama Islam Agus Salim Metro.

Puspadini, M. (2024, May 22). Ada fraud dan rugikan negara Rp 371,8 M, ini KAP lapkeu Indofarma.

Putri, N. L., Inayati, N. I., Haryanto, E., & Setyadi, E. J. (2022). The influence of previous year’s audit opinions, auditor reputation, company growth, and profitability on going concern audit opinions. Jurnal Akuntansi Indonesia, 11(1), 1–20. https://doi.org/10.30659/jai.11.1.1-20

Rosdini, D., Ritchi, H., & Yulianingsih, P. (2022). Metode riset eksperimen akuntansi dan bisnis. Penerbit Salemba.

Safarudin, R., Zulfamanna, Z., Kustati, M., & Sepriyanti, N. (2023). Penelitian kualitatif. Innovative: Journal of Social Science Research, 3(2), 9680–9694.

Santoso, F., Wulandari, I., & Pratiwi, D. (2023). Evaluation of sampling techniques in audit: A qualitative approach. Golden Ratio of Auditing Research, 3(1), 11–20. https://doi.org/10.52970/grar.v3i1.373

Silvia, R., & Hanum, Z. (2024). Pengaruh akuntabilitas, time pressure dan pemahaman sistem informasi terhadap kualitas audit dengan due professional care sebagai variabel intervening. Owner: Riset dan Jurnal Akuntansi, 8(4), 4475–4489. https://doi.org/10.33395/owner.v8i4.2372

Siregar, N., Ramadhan, J., & Nursyamsi, S. (2023). Makna lirik lagu “Janji Jokowi” oleh Jack Pataba dan Ipank Tobaraka di media sosial YouTube. Ikon--Jurnal Ilmiah Ilmu Komunikasi, 28(3), 219–237.

Sudarma, M., & Wulandari, P. (2025). The decision usefulness of accounting information from the perspective of Indonesian stock exchange investors: A phenomenological study. Krisna: Kumpulan Riset Akuntansi, 16(2). https://doi.org/10.22225/kr.16.2.2025.386-402

Wibowo, A. (2023). Auditing keuangan perusahaan. Penerbit Yayasan Prima Agus Teknik.

Zai, S. N. P., Sunardi, S., Cicilia, O., Khaddafi, M., Handayani, C. D., Pranita, F. L., Romdhani, M., Rumsarwir, F. D. S., Numberi, K. N., & Nuru, F. (2024). Pengantar auditing. Yayasan Tri Edukasi Ilmiah.