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January 24, 2023
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July 18, 2023
Published
July 25, 2023
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Abstract
This Research is conducted on factors that affect the effectiveness of internal audit. This Researchers used a questionnaire with 43 questions for 203 respondents. Data analyzed using SEM-PLS – WarpPLS. Factors affecting the effectiveness of internal audit include independence, professional proficiency, communication, and management support. Internal audit can access all company data for independent examination. All auditors use their professional expertise to analyze a problem and provide suggestions for improvement and provide more value for the company. Communication is important for the examiner from the beginning of the inspection planning to the creation of the report. Top Management support is needed to support the achievement of company inspection objectives.
Keywords
independence, professional proficiency, communication, management support, internal audit effectiveness
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This work is licensed under a Creative Commons Attribution 4.0 International License.
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How to Cite
Syahrul, S., Andreas, A., & Rasuli, M. (2023). EFEKTIVITAS AUDIT INTERNAL : DIPENGARUHI OLEH FAKTOR INDEPENDEN, KEMAHIRAN PROFESIONAL, KOMUNIKASI DAN DUKUNGAN TOP MANAJEMEN: THE EFFECTIVENESS OF INTERNAL AUDIT: AFFECTED BY INDEPENDENT FACTORS, PROFESSIONAL SKILLS, COMMUNICATION AND TOP MANAGEMENT SUPPORT. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(2), 334–342. https://doi.org/10.31258/current.4.2.334-342
References
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DAFTAR PUSTAKA
ACFE Indonesia. 2019. Survei Fraud Indonesia.
Standar Profesi Audit Internal. (2005). Standar Profesi Audit Internal.
Pamela. (2021, May 19). https://ajaib.co.id/. Retrieved from https://ajaib.co.id/ini-3-jenis-fraud-umum-di-sektor-perbankan/.
Agoes, Sukrisno. (2005). Internal Audit Departemen, Enterprises Risk Manajement, dan Good Corporate Governance. Disajikan pada Pidato Pengukuhan Guru Besar Tetap Ilmu Akuntansi. Salemba Empat
Alzeban, Abdulaziz, and David Gwilliam. 2014. “Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector.” Journal of International Accounting, Auditing and Taxation 23(2): 74–86.
Anto, Tri Arifudin. 2016. Determinan Efektivitas Audit Internal Pemerintah Di Indonesia. FE Universitas Sebelas Maret.
Arianto, Tomi. 2010. Pengaruh Kompetensi, Independensi, Kemahiran Profesional Dan Motivasi Terhadap Kualitas Audit. (Studi Empiris Pada Kantor Akuntan Publik Big Four Jakarta). Jakarta: UIN Syarif Hidayatullah.
Arles, Leardo, Rita Anugrah, and Andreas. 2017. “Analisis Faktor Faktor Yang Mempengaruhi Efektivitas Audit Internal : Peran Penting Dukungan Manajemen.” Jurnal Akuntansi Vol.5(2).
Cohen, Aaron, and Gabriel Sayag. 2010. “The Effectiveness of Internal Auditing: An Empirical Examination of Its Determinants in Israeli Organisations.” Australian Accounting Review 20(3): 296–307.
Dittenhofer, M. 2001. “Internal Auditing Effectiveness: An Expansion of Present Method.” Managerial Auditing Journal 16(8): 443–50.
Dyah, Setyaningrum, and Kuntadi Cris. 2019. “Pengaruh Kompetensi, Independensi, Pekerjaan Audit Dan Komunikasi Terhadap Efektivitas Audit Internal.” Journal of Economics, Business & Accountancy Ventura 22(1).
Judhistira, M. Elsa. 2013. Analisis Fungsi Dan Efektivitas Audit Internal Pada Organisasi Aiesec Indonesia.
Mahzan, Nurmazilah, Norhayah Zulkifli, and Sarimah Umor. 2012. “Role and Authority: An Empirical Study on Internal Auditors in Malaysia.” Asian Journal of Business and Accounting 5(2): 69–98.
Masood, Anam, and Rab Nawaz Lodhi. 2015. “Factors Affecting the Success of Government Audits: A Case Study of Pakistan.” Universal Journal of Management 3(2): 52–62.
Michelle Natalia. 2020. “Duit Nasabah Rp22 Miliar Raib Digondol ‘Kucing’, Pegawai Maybank Perlu Diinvestigasi.” Sindonews.com. https://ekbis.sindonews.com/read/230648/178/duit-nasabah-rp22-miliar-raib-digondol-kucing-pegawai-maybank-perlu-diinvestigasi-1605240678 (February 20, 2022).
Mihret, Dessalegn Getie, and Aderajew Wondim Yismaw. 2007. “Internal Audit Effectiveness: An Ethiopian Public Sector Case Study.” Managerial auditing journal 22(5): 470–84. http://hdl.handle.net/10536/DRO/DU:30065247.
Nunu, Indrawati et al. 2018. “Faktor-Faktor Penyebab Terjadinya Temuan Berulang Atas Pemeriksaan Oleh Inspektorat Kota Gorontalo.”
Pamela. 2021, May 19. 3 Jenis Fraud Umum di sektor Perbankan. https://ajaib.co.id/ini-3-jenis-fraud-umum-di-sektor-perbankan/
Prasetyo, Agus Tri, and R Bramantyo. 2007. Komunikasi Audit. Jakarta.
Purwaningsih, Akmalia. 2008. Peranan Internal Audit Dalam Meningkatkan Penerapan Corporate Governance (Studi Kasus Pt Indosat Tbk. Universitas Indonesia. Fakultas Ekonomi,.
Rudhani, Leonora Haliti, Berisha Nexhmie Vokshi, and Shqipdona Hashani. 2017. “Factors Contributing to the Effectiveness of Internal Audit: Case Study of Internal Audit in the Public Sector in Kosovo.” Journal of Accounting, Finance and Auditing Studies 3: 91–108
Sawyer, L. B. 2005. satu Audit Internal Sawyer. Edisi Kelima. ed. Salemba Empat. Jakarta.
Tackie, George, Edward Marfo-Yiadom, and Sampson Oduro Achina. 2016. “Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems.” International Journal of Business and Management 11(11): 184.
The Institute of Internal Auditors. 2017. Standar Internasional Praktik Profesional Audit Internal (Standar).
Verihubs. 2022, July 25. Mengenal Account Takeover dan 5 Cara Menghindarinya. https://verihubs.com/blog/account-takeover/
References
DAFTAR PUSTAKA
ACFE Indonesia. 2019. Survei Fraud Indonesia.
Standar Profesi Audit Internal. (2005). Standar Profesi Audit Internal.
Pamela. (2021, May 19). https://ajaib.co.id/. Retrieved from https://ajaib.co.id/ini-3-jenis-fraud-umum-di-sektor-perbankan/.
Agoes, Sukrisno. (2005). Internal Audit Departemen, Enterprises Risk Manajement, dan Good Corporate Governance. Disajikan pada Pidato Pengukuhan Guru Besar Tetap Ilmu Akuntansi. Salemba Empat
Alzeban, Abdulaziz, and David Gwilliam. 2014. “Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector.” Journal of International Accounting, Auditing and Taxation 23(2): 74–86.
Anto, Tri Arifudin. 2016. Determinan Efektivitas Audit Internal Pemerintah Di Indonesia. FE Universitas Sebelas Maret.
Arianto, Tomi. 2010. Pengaruh Kompetensi, Independensi, Kemahiran Profesional Dan Motivasi Terhadap Kualitas Audit. (Studi Empiris Pada Kantor Akuntan Publik Big Four Jakarta). Jakarta: UIN Syarif Hidayatullah.
Arles, Leardo, Rita Anugrah, and Andreas. 2017. “Analisis Faktor Faktor Yang Mempengaruhi Efektivitas Audit Internal : Peran Penting Dukungan Manajemen.” Jurnal Akuntansi Vol.5(2).
Cohen, Aaron, and Gabriel Sayag. 2010. “The Effectiveness of Internal Auditing: An Empirical Examination of Its Determinants in Israeli Organisations.” Australian Accounting Review 20(3): 296–307.
Dittenhofer, M. 2001. “Internal Auditing Effectiveness: An Expansion of Present Method.” Managerial Auditing Journal 16(8): 443–50.
Dyah, Setyaningrum, and Kuntadi Cris. 2019. “Pengaruh Kompetensi, Independensi, Pekerjaan Audit Dan Komunikasi Terhadap Efektivitas Audit Internal.” Journal of Economics, Business & Accountancy Ventura 22(1).
Judhistira, M. Elsa. 2013. Analisis Fungsi Dan Efektivitas Audit Internal Pada Organisasi Aiesec Indonesia.
Mahzan, Nurmazilah, Norhayah Zulkifli, and Sarimah Umor. 2012. “Role and Authority: An Empirical Study on Internal Auditors in Malaysia.” Asian Journal of Business and Accounting 5(2): 69–98.
Masood, Anam, and Rab Nawaz Lodhi. 2015. “Factors Affecting the Success of Government Audits: A Case Study of Pakistan.” Universal Journal of Management 3(2): 52–62.
Michelle Natalia. 2020. “Duit Nasabah Rp22 Miliar Raib Digondol ‘Kucing’, Pegawai Maybank Perlu Diinvestigasi.” Sindonews.com. https://ekbis.sindonews.com/read/230648/178/duit-nasabah-rp22-miliar-raib-digondol-kucing-pegawai-maybank-perlu-diinvestigasi-1605240678 (February 20, 2022).
Mihret, Dessalegn Getie, and Aderajew Wondim Yismaw. 2007. “Internal Audit Effectiveness: An Ethiopian Public Sector Case Study.” Managerial auditing journal 22(5): 470–84. http://hdl.handle.net/10536/DRO/DU:30065247.
Nunu, Indrawati et al. 2018. “Faktor-Faktor Penyebab Terjadinya Temuan Berulang Atas Pemeriksaan Oleh Inspektorat Kota Gorontalo.”
Pamela. 2021, May 19. 3 Jenis Fraud Umum di sektor Perbankan. https://ajaib.co.id/ini-3-jenis-fraud-umum-di-sektor-perbankan/
Prasetyo, Agus Tri, and R Bramantyo. 2007. Komunikasi Audit. Jakarta.
Purwaningsih, Akmalia. 2008. Peranan Internal Audit Dalam Meningkatkan Penerapan Corporate Governance (Studi Kasus Pt Indosat Tbk. Universitas Indonesia. Fakultas Ekonomi,.
Rudhani, Leonora Haliti, Berisha Nexhmie Vokshi, and Shqipdona Hashani. 2017. “Factors Contributing to the Effectiveness of Internal Audit: Case Study of Internal Audit in the Public Sector in Kosovo.” Journal of Accounting, Finance and Auditing Studies 3: 91–108
Sawyer, L. B. 2005. satu Audit Internal Sawyer. Edisi Kelima. ed. Salemba Empat. Jakarta.
Tackie, George, Edward Marfo-Yiadom, and Sampson Oduro Achina. 2016. “Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems.” International Journal of Business and Management 11(11): 184.
The Institute of Internal Auditors. 2017. Standar Internasional Praktik Profesional Audit Internal (Standar).
Verihubs. 2022, July 25. Mengenal Account Takeover dan 5 Cara Menghindarinya. https://verihubs.com/blog/account-takeover/
ACFE Indonesia. 2019. Survei Fraud Indonesia.
Standar Profesi Audit Internal. (2005). Standar Profesi Audit Internal.
Pamela. (2021, May 19). https://ajaib.co.id/. Retrieved from https://ajaib.co.id/ini-3-jenis-fraud-umum-di-sektor-perbankan/.
Agoes, Sukrisno. (2005). Internal Audit Departemen, Enterprises Risk Manajement, dan Good Corporate Governance. Disajikan pada Pidato Pengukuhan Guru Besar Tetap Ilmu Akuntansi. Salemba Empat
Alzeban, Abdulaziz, and David Gwilliam. 2014. “Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector.” Journal of International Accounting, Auditing and Taxation 23(2): 74–86.
Anto, Tri Arifudin. 2016. Determinan Efektivitas Audit Internal Pemerintah Di Indonesia. FE Universitas Sebelas Maret.
Arianto, Tomi. 2010. Pengaruh Kompetensi, Independensi, Kemahiran Profesional Dan Motivasi Terhadap Kualitas Audit. (Studi Empiris Pada Kantor Akuntan Publik Big Four Jakarta). Jakarta: UIN Syarif Hidayatullah.
Arles, Leardo, Rita Anugrah, and Andreas. 2017. “Analisis Faktor Faktor Yang Mempengaruhi Efektivitas Audit Internal : Peran Penting Dukungan Manajemen.” Jurnal Akuntansi Vol.5(2).
Cohen, Aaron, and Gabriel Sayag. 2010. “The Effectiveness of Internal Auditing: An Empirical Examination of Its Determinants in Israeli Organisations.” Australian Accounting Review 20(3): 296–307.
Dittenhofer, M. 2001. “Internal Auditing Effectiveness: An Expansion of Present Method.” Managerial Auditing Journal 16(8): 443–50.
Dyah, Setyaningrum, and Kuntadi Cris. 2019. “Pengaruh Kompetensi, Independensi, Pekerjaan Audit Dan Komunikasi Terhadap Efektivitas Audit Internal.” Journal of Economics, Business & Accountancy Ventura 22(1).
Judhistira, M. Elsa. 2013. Analisis Fungsi Dan Efektivitas Audit Internal Pada Organisasi Aiesec Indonesia.
Mahzan, Nurmazilah, Norhayah Zulkifli, and Sarimah Umor. 2012. “Role and Authority: An Empirical Study on Internal Auditors in Malaysia.” Asian Journal of Business and Accounting 5(2): 69–98.
Masood, Anam, and Rab Nawaz Lodhi. 2015. “Factors Affecting the Success of Government Audits: A Case Study of Pakistan.” Universal Journal of Management 3(2): 52–62.
Michelle Natalia. 2020. “Duit Nasabah Rp22 Miliar Raib Digondol ‘Kucing’, Pegawai Maybank Perlu Diinvestigasi.” Sindonews.com. https://ekbis.sindonews.com/read/230648/178/duit-nasabah-rp22-miliar-raib-digondol-kucing-pegawai-maybank-perlu-diinvestigasi-1605240678 (February 20, 2022).
Mihret, Dessalegn Getie, and Aderajew Wondim Yismaw. 2007. “Internal Audit Effectiveness: An Ethiopian Public Sector Case Study.” Managerial auditing journal 22(5): 470–84. http://hdl.handle.net/10536/DRO/DU:30065247.
Nunu, Indrawati et al. 2018. “Faktor-Faktor Penyebab Terjadinya Temuan Berulang Atas Pemeriksaan Oleh Inspektorat Kota Gorontalo.”
Pamela. 2021, May 19. 3 Jenis Fraud Umum di sektor Perbankan. https://ajaib.co.id/ini-3-jenis-fraud-umum-di-sektor-perbankan/
Prasetyo, Agus Tri, and R Bramantyo. 2007. Komunikasi Audit. Jakarta.
Purwaningsih, Akmalia. 2008. Peranan Internal Audit Dalam Meningkatkan Penerapan Corporate Governance (Studi Kasus Pt Indosat Tbk. Universitas Indonesia. Fakultas Ekonomi,.
Rudhani, Leonora Haliti, Berisha Nexhmie Vokshi, and Shqipdona Hashani. 2017. “Factors Contributing to the Effectiveness of Internal Audit: Case Study of Internal Audit in the Public Sector in Kosovo.” Journal of Accounting, Finance and Auditing Studies 3: 91–108
Sawyer, L. B. 2005. satu Audit Internal Sawyer. Edisi Kelima. ed. Salemba Empat. Jakarta.
Tackie, George, Edward Marfo-Yiadom, and Sampson Oduro Achina. 2016. “Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems.” International Journal of Business and Management 11(11): 184.
The Institute of Internal Auditors. 2017. Standar Internasional Praktik Profesional Audit Internal (Standar).
Verihubs. 2022, July 25. Mengenal Account Takeover dan 5 Cara Menghindarinya. https://verihubs.com/blog/account-takeover/