ANALISIS KUALITAS AUDIT: STUDI KASUS TEMUAN PELANGGARAN GARUDA INDONESIA TAHUN 2018
DOI:
https://doi.org/10.34127/jrakt.v10i2.1868Keywords:
Audit Quality, Audit Evidence, Garuda Indonesia, Audit StandardsAbstract
This study analyzes audit quality through the adequacy of audit evidence in the financial statements, focusing on the audit violations of PT Garuda Indonesia (Persero) Tbk in 2018. Utilizing a qualitative approach and case study method, secondary data was obtained from regulatory documents such as OJK press releases, Garuda's restated financial statements, and related academic articles. The data were analyzed interpretatively through content analysis and source triangulation to ensure validity. The results reveal a low quality of audit, demonstrated by the systematic failure of the auditor (KAP Tanubrata et al.) to collect and evaluate sufficient audit evidence regarding material transactions with PT Mahata Aero Teknologi. The auditor failed to apply professional skepticism, did not identify material misstatement risks (SA 315), and did not obtain competent evidence (SA 500) for the revenue transaction of USD 239.94 million that shifted the position from loss to profit. This failure led to a misleading "Unqualified Opinion." The study provides empirical evidence that audit quality is reflective of the quality of underlying audit evidence, with the Garuda case highlighting the importance of appropriate audit procedures to address anomalies in financial statements.
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