MASA DEPAN PERAN AUDIT INTERNAL DI INDONESIA

Dini Kamilia Salma

Abstract


Abstrak – Masa Depan Peran Audit Internal di Indonesia

Tujuan Utama – Penelitian ini bertujuan untuk mengkaji penelitian terkait audit internal di Indonesia dan memberikan masukan terkait topik penelitian selanjutnya.

Metode – Penelitian ini menggunakan metode literature review. Peneliti mengkaji penelitian terkait audit internal di Indonesia pada jurnal terindeks Sinta dan Scopus.

Temuan Utama - Hasil penelitin menunjukkan bahwa audit internal berperan dalam internal control dan good corporate governance. Audit internal berdampak pada penurunan asimetri informasi, peningkatan manajemen risiko perusahaan, penurun earning management, dan pencegahan accounting fraud. Oleh karena itu, efektifitas audit internal dapat meningkatkan kualitas pelaporan keuangan.

Implikasi Teori dan Kebijakan – Riset terkait audit internal yang lebih beragam akan dapat memberikan tambahan pengetahuan terkait faktor yang mempengaruhi efektifitas audit internal di Indonesia. Penelitian audit internal selanjutnya dapat mempertimbangkan model penelitian maupun variable lain yang dapat memperluas hasil penelitian yang ada.

Kebaruan Penelitian – Penelitian ini memberikan masukan terkait tren area penelitian audit internal yang potensial di masa depan.

 

Abstract – The Future Role of Internal Audit in Indonesia

Main Purpose – This study aims to examine research related to internal auditing in Indonesia and provide input regarding future research topics.

Method – This study uses a literature review method. The researchers examine research related to internal auditing in Indonesia in Sinta and Scopus-indexed journals.

Main Findings - The research results show that internal audit plays a role in internal control and good corporate governance. Internal audit impacts reducing information asymmetry, increasing corporate risk management, decreasing earning management and preventing accounting fraud. Therefore, the effectiveness of internal audits can improve the quality of financial reporting.

Theory and Practical Implications – Research related to an internal audit that is more diverse will provide additional knowledge regarding the factors that affect the effectiveness of internal audits in Indonesia. Further internal audit research can consider research models and other variables that can expand existing research results.

Novelty – This research provides input regarding internal audit trends in potential future research areas.


Keywords


audit internal; manajemen risiko; pengendalian internal; tata kelola

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.2.21

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