ANALISIS AUDIT DELAY DAN SISTEM PENGENDALIAN INTERNAL ISO 50001 TERHADAP KINERJA PERUSAHAAN PT. INDUSTRI KARET DELI

Tuti Nirwan Dewi Sabari Laia, Muhammad Reza Septriawan, Muhamm Andi Prayogi

Abstract


Audit Delay is the length of time it takes for the audit to be completed by the auditor as measured by the
difference in time between the implementation date and the audit report. Audit delay can also be
measured from the implementation schedule and the realization of the audit conducted by the auditor.
The internal control system within the company includes the organizational structure, methods, and all
measures that are coordinated to protect the company's assets, monitor the accuracy and reliability of
accounting data, help efficiency and encourage compliance with company management policies.
Company performance is a view of the overall condition of the company over a certain period of time,
which is the result or achievement that is influenced by the company's operational activities in utilizing
its resources. The research was conducted with secondary data types and sources. The data collection
method was carried out by conducting data processing and written interviews. Audit delay and internal
control systems have a significant impact on the sustainability of the company's energy management
system, with energy management aimed at reducing and controlling energy consumption, helping to
increase production, employee productivity, reduce risk, save the environment and costs. Avoiding
audit delays and supervising the internal control system will provide opportunities for energy savings,
so that PT Industri Karet Deli's energy performance can achieve its targets and generate profits for the
company. The conclusions and suggestions of this study are expected to provide information regarding
the average audit delay, so that the auditor can control these factors, management can be firm in
making decisions regarding audit delays that occur in the energy management system and it is
advisable to plan field work properly so that the process the audit is carried out effectively and
efficiently and can follow procedures in accordance with the provisions set by the company's
management.

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DOI: https://doi.org/10.46576/wjs.v2i2.3456

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