Lingkup fungsi audit internal dan pengaruhnya terhadap efektivitas audit internal (studi pada Kementerian Keuangan)
Article Sidebar
Published
Dec 6, 2019
Main Article Content
Abstract
Penelitian ini bertujuan untuk menginvestigasi persepsi auditee mengenai lingkup fungsi audit internal, apakah berpengaruh terhadap efektivitas audit internal. Jumlah sampel yang terkumpul secara lengkap setelah batas waktu yang ditentukan sebanyak 70 Unit Eselon II. Teknis analisis yang digunakan adalah Partial Least Square (PLS) dengan pengolahan data menggunakan perangkat lunak SmartPLS Versi 3.2.3. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa lingkup fungsi audit internal yang dilaksanakan oleh Inspektorat Jenderal Kementerian Keuangan telah memperluas layanan dalam memberikan nilai tambah melalui evaluasi atas tata kelola organisasi, evaluasi manajemen resiko dan evaluasi atas pengendalian internal, dimana aktivitas tersebut telah dilaksanakan di seluruh Unit Eselon II yang menjadi obyek penelitian. Selain itu hasil penelitian menunjukkan bahwa lingkup fungsi audit internal dalam mengevaluasi tata kelola organisasi dan manajemen resiko berpengaruh positif dan signifikan terhadap efektivitas audit internal. Sedangkan variabel lingkup fungsi audit internal dalam mengevaluasi pengendalian internal tidak signifikan mempengaruhi efektivitas audit internal.
Article Details
How to Cite
Wibowo, H. (2019). Lingkup fungsi audit internal dan pengaruhnya terhadap efektivitas audit internal (studi pada Kementerian Keuangan). Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 4(3), 243-266. https://doi.org/https://doi.org/10.33105/itrev.v4i3.129
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright notice can be accessed here
References
Abuazza, W.O., D.G. Mihret, K. James dan P. Best. 2015. The perceived scope of internal audit function in Libyan public enterprises. Managerial Auditing Journal, Vol. 30 Iss 6/7 pp. 560 – 581.
Albercht, W.S., Howe, K.R., Schueler, D.R. and Stocks, K.D. 1988. Evaluating the Effectiveness of Internal Audit Departments. The Institute of Internal Auditors Research Foundation, Altamore Springs, FL.
Allegrini, M., Paape, L., Melville, R. dan Sarens, G. 2006. The European literature review on internal auditing. Managerial Auditing Journal, Vol. 21 No. 8, pp. 845-853.
Al-Twaijry, A.A.M., Brierley, J.A. dan Gwilliam, D.R. 2003. The development of internal audit in Saudi Arabia: an institutional theory perspective. Critical Perspectives on Accounting, Vol. 14 No. 5, pp. 507-531.
Alzeban, A. Dan D. Gwilliam. 2014. Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, Vol. 23, pp. 74-86.
Arena, M. dan Azzone, G. 2009. Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, Vol. 13 No. 1, pp. 43-60.
Arena, M., Arnaboldi, M. dan Azzone, G. 2006. Internal audit in Italian organizations. Managerial Auditing Journal, Vol. 21 No. 3, pp. 275-292.
Asosiasi Audit Intern Pemerintah Indonesia. 2013. Standar Audit Intern Pemerintah Indonesia. Jakarta: AAIPI.
Azis, H.A. 2015. Peran Badan Pemeriksa Keuangan dalam mewujudkan good governance di Pemerintah Daerah. Paper disampaikan dalam acara Dies Natalis Fakultas Ekonomi dan Bisnis Universitas Brawijaya tanggal 27 November 2015.
Badara, M.S. dan S.Z. Saidin. 2014. Empirical evidence of antecendents of internal audit effectiveness from Nigerian perspective. Middle-East Journal of Scientific Research. Vol.19 No.4, pp.460-471.
Badawi, I., Elifoglu, I., Latshaw, C. dan Zollo, R. 2003. New interagency guidance on the internal audit function. Bank Acoounting and Finance, Vol. 16 No. 6, pp. 32-42.
BPK, 2013. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2013. Jakarta: BPK.
BPK, 2014. Ikhtisar Hasil Pemeriksaan Semester II Tahun 2013. Jakarta: BPK.
BPK, 2014. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2014. Jakarta: BPK.
BPK, 2015. Ikhtisar Hasil Pemeriksaan Semester II Tahun 2014. Jakarta: BPK.
BPK, 2015. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2015. Jakarta: BPK.
BPK, 2016. Ikhtisar Hasil Pemeriksaan Semester II Tahun 2015. Jakarta: BPK.
Carey, P., Subramaniam, N. dan Ching, W. 2006. Internal audit outsourcing in Australia. Accounting and Finance, Vol. 46 No. 1, pp. 11-30.
Chambers, A., Selim, G. dan Vinten, G. 1988. Internal Auditing, Edisi 2. London: Pitman and Commercial Clearing House.
Cohen, A. dan Sayag, G. 2010. The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, Vol. 20 No. 3, pp. 296-307.
Cooper, B.J., Leung, P. dan Wong, G. 2006. The Asia Pacific literature review on internal Auditing. Managerial Auditing Journal, Vol. 21 No. 8, pp. 822-834.
Deegan, C. 2007. Financial Accounting Theory. 2nd. Australia: McGraw-Hill Australia Pty Limited.
De Smet, D. dan Mention, A. 2010. Improving auditor effectiveness in assessing KYC/AML practices: case study in a Luxembourgish context. Managerial Auditing Journal, Vol. 26 No. 2, pp. 182-203.
DiMaggio, P. dan W. W. Powell. 1983. The Iron Cage Revisited: Institusional Isomorphism and Collective Rationality in Organization Fields. American Sociological Review, Vol 48, No. 2, Hal. 147-160
Dittenhofer, M. 2001. Internal audit effectiveness: an expansion of present methods. Managerial Auditing Journal, Vol. 16, No. 8, pp. 443–50
Effendi, M.A. 2007. Tantangan untuk menjadi seorang auditor internal yang profesional. Paper disampaikan pada kuliah umum di STIE Trisakti, 8 Desember 2007. Jakarta. Available online at http://muhariefeffendi.wordpress.com
Enyue, Z. 1997. Development trends of internal auditing in China. Managerial Auditing Journal, Vol. 12 Nos 4/5, pp. 205-209.
Fadzil, F., Haron, H. dan Jantan, M. 2005. Internal auditing practices and internal control system. Managerial Auditing Journal, Vol. 20 No. 8, pp. 844-866.
Ferdinand, A. 2014. Metode Penelitian Manajemen: Pedoman Penelitian Untuk Penulisan Skripsi, Tesis dan Disertasi Ilmu Manajemen. Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. 2011. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro
Ghozali, I. 2014. Partial Least Squares: Konsep, Metode dan Aplikasi Menggunakan Program WarpPLS 4.0. Edisi 2. Semarang: Badan Penerbit Universitas Diponegoro
Ghozali, I. dan H. Latan. 2015. Partial Least Squares: Konsep, Metode dan Aplikasi Menggunakan Program SmartPLS 3.2.1 Untuk Penelitian Empiris. Edisi 2. Semarang: Badan Penerbit Universitas Diponegoro.
Goodwin, J., 2004. A comparison of internal audit in the private and public sectors. Managerial Auditing Journal, Vol. 19 No. 5, pp. 640-650.
Hass, S., Abdolmohammadi, M.J. dan Burnaby, P. 2006. The Americas literature review on internal auditing. Managerial Auditing Journal, Vol. 21 No. 8, pp. 835-844.
Indriantoro, N dan B. Supomo. 1999 . Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Yogyakarta: PT BPFE.
Khabibi, F.S. 2011. Konsep Akuntabilitas (Accountability Theory). Yogyakarta: Universitas Gajah Mada.
LAN dan BPKP, 2000. Modul Sosialisasi Sistem Akuntabilitas Kinerja. Jakarta: LAN.
Leng, J. dan Zhang, L. 2014. Research and discussing on internal control auditing. Modern Economy, Vol. 5 No. 7, pp. 785-790.
Lenz, R., Hahn, U. dan Martinov-Bennie, N. 2015. A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, Vol. 30 No. 1, pp. 5-33.
Maijoor, S. 2000. The internal control explosion. International Journal of Auditing, Vol. 4 No. 1, pp. 101-109.
Mihret, D.G. dan Woldeyohannis, G.Z. 2008. Value-added role of internal audit: an Ethiopian case study. Managerial Auditing Journal, Vol. 23 No. 6, pp. 567-595.
Mihret, D.G., James, K. dan Mula, J.M. 2010. Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda. Pacific Accounting Review, Vol. 22 No. 3, pp. 224-252.
Onumah, J.M. dan R.Y. Krah. 2012. Barriers and catalysts to effective internal audit in the Ghanaian public sector. Research in Accounting in Emmerging Ecconomies, Vol. 12A, pp. 177-207.
Sarens, G. dan De Beelde, I. 2006. Internal auditors’ perception about their role in risk management: a comparison between US and Belgian companies. Managerial Auditing Journal, Vol. 21 No. 1, pp. 63-80.
Sawyer, L.B., M.A. Ditenhofer dan J.H. Scheiner. 2005. Sawyer’s Internal Auditing. Jakarta: Salemba Empat.
Sholihin, M. dan D. Ratmono. 2013. Analisis SEM-PLS dengan WarpPLS 3.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. Yogyakarta: Andi Yogyakarta.
Soh, D. dan Martinov-Bennie, N. 2011. The internal audit function: perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, Vol. 26 No. 7, pp. 605-622.
Tsai, W.H, H.C. Chen, J.C. Chang, J.D. Leu, D.C. Chen dan Y.Purbokusumo. 2013. Performance of the internal audit departement under ERP system: empirical evidence from Taiwanese firms. Enterprise Information System.
Tugiman, H. 2003. Standar Profesional Audit Internal. Yogyakarta: Kanisius.
Van Gansberghe, C. N. 2005. Internal auditing in the public sector: A consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, Vol. 62, No. 4, pp. 69–73.
Yee, C.S., Sujan, A., James, K. dan Leung, J.K.S. 2008. Perceptions of Singaporean internal audit customers regarding the role and effectiveness of internal audit. Asian Journal of Business and Accounting, Vol. 1 No. 2, pp. 147-174.
Yuliatama, T. 2011. Pergeseran Paradigma Audit Internal Tradisional Menjadi Audit Internal yang Memberikan Nilai Tambah Bagi Organisasi (Studi Kasus pada PT Telekomunikasi Indonesia, Tbk). Skripi Tidak Dipublikasikan, Fakultas Ekonomi dan Bisnis Universitas Diponegoro.
Ziegenfuss, D. E. 2000. Measuring performance. The Internal Auditor, Vol. 57, No. 1, pp. 36–40
Albercht, W.S., Howe, K.R., Schueler, D.R. and Stocks, K.D. 1988. Evaluating the Effectiveness of Internal Audit Departments. The Institute of Internal Auditors Research Foundation, Altamore Springs, FL.
Allegrini, M., Paape, L., Melville, R. dan Sarens, G. 2006. The European literature review on internal auditing. Managerial Auditing Journal, Vol. 21 No. 8, pp. 845-853.
Al-Twaijry, A.A.M., Brierley, J.A. dan Gwilliam, D.R. 2003. The development of internal audit in Saudi Arabia: an institutional theory perspective. Critical Perspectives on Accounting, Vol. 14 No. 5, pp. 507-531.
Alzeban, A. Dan D. Gwilliam. 2014. Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, Vol. 23, pp. 74-86.
Arena, M. dan Azzone, G. 2009. Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, Vol. 13 No. 1, pp. 43-60.
Arena, M., Arnaboldi, M. dan Azzone, G. 2006. Internal audit in Italian organizations. Managerial Auditing Journal, Vol. 21 No. 3, pp. 275-292.
Asosiasi Audit Intern Pemerintah Indonesia. 2013. Standar Audit Intern Pemerintah Indonesia. Jakarta: AAIPI.
Azis, H.A. 2015. Peran Badan Pemeriksa Keuangan dalam mewujudkan good governance di Pemerintah Daerah. Paper disampaikan dalam acara Dies Natalis Fakultas Ekonomi dan Bisnis Universitas Brawijaya tanggal 27 November 2015.
Badara, M.S. dan S.Z. Saidin. 2014. Empirical evidence of antecendents of internal audit effectiveness from Nigerian perspective. Middle-East Journal of Scientific Research. Vol.19 No.4, pp.460-471.
Badawi, I., Elifoglu, I., Latshaw, C. dan Zollo, R. 2003. New interagency guidance on the internal audit function. Bank Acoounting and Finance, Vol. 16 No. 6, pp. 32-42.
BPK, 2013. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2013. Jakarta: BPK.
BPK, 2014. Ikhtisar Hasil Pemeriksaan Semester II Tahun 2013. Jakarta: BPK.
BPK, 2014. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2014. Jakarta: BPK.
BPK, 2015. Ikhtisar Hasil Pemeriksaan Semester II Tahun 2014. Jakarta: BPK.
BPK, 2015. Ikhtisar Hasil Pemeriksaan Semester I Tahun 2015. Jakarta: BPK.
BPK, 2016. Ikhtisar Hasil Pemeriksaan Semester II Tahun 2015. Jakarta: BPK.
Carey, P., Subramaniam, N. dan Ching, W. 2006. Internal audit outsourcing in Australia. Accounting and Finance, Vol. 46 No. 1, pp. 11-30.
Chambers, A., Selim, G. dan Vinten, G. 1988. Internal Auditing, Edisi 2. London: Pitman and Commercial Clearing House.
Cohen, A. dan Sayag, G. 2010. The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, Vol. 20 No. 3, pp. 296-307.
Cooper, B.J., Leung, P. dan Wong, G. 2006. The Asia Pacific literature review on internal Auditing. Managerial Auditing Journal, Vol. 21 No. 8, pp. 822-834.
Deegan, C. 2007. Financial Accounting Theory. 2nd. Australia: McGraw-Hill Australia Pty Limited.
De Smet, D. dan Mention, A. 2010. Improving auditor effectiveness in assessing KYC/AML practices: case study in a Luxembourgish context. Managerial Auditing Journal, Vol. 26 No. 2, pp. 182-203.
DiMaggio, P. dan W. W. Powell. 1983. The Iron Cage Revisited: Institusional Isomorphism and Collective Rationality in Organization Fields. American Sociological Review, Vol 48, No. 2, Hal. 147-160
Dittenhofer, M. 2001. Internal audit effectiveness: an expansion of present methods. Managerial Auditing Journal, Vol. 16, No. 8, pp. 443–50
Effendi, M.A. 2007. Tantangan untuk menjadi seorang auditor internal yang profesional. Paper disampaikan pada kuliah umum di STIE Trisakti, 8 Desember 2007. Jakarta. Available online at http://muhariefeffendi.wordpress.com
Enyue, Z. 1997. Development trends of internal auditing in China. Managerial Auditing Journal, Vol. 12 Nos 4/5, pp. 205-209.
Fadzil, F., Haron, H. dan Jantan, M. 2005. Internal auditing practices and internal control system. Managerial Auditing Journal, Vol. 20 No. 8, pp. 844-866.
Ferdinand, A. 2014. Metode Penelitian Manajemen: Pedoman Penelitian Untuk Penulisan Skripsi, Tesis dan Disertasi Ilmu Manajemen. Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. 2011. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro
Ghozali, I. 2014. Partial Least Squares: Konsep, Metode dan Aplikasi Menggunakan Program WarpPLS 4.0. Edisi 2. Semarang: Badan Penerbit Universitas Diponegoro
Ghozali, I. dan H. Latan. 2015. Partial Least Squares: Konsep, Metode dan Aplikasi Menggunakan Program SmartPLS 3.2.1 Untuk Penelitian Empiris. Edisi 2. Semarang: Badan Penerbit Universitas Diponegoro.
Goodwin, J., 2004. A comparison of internal audit in the private and public sectors. Managerial Auditing Journal, Vol. 19 No. 5, pp. 640-650.
Hass, S., Abdolmohammadi, M.J. dan Burnaby, P. 2006. The Americas literature review on internal auditing. Managerial Auditing Journal, Vol. 21 No. 8, pp. 835-844.
Indriantoro, N dan B. Supomo. 1999 . Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Yogyakarta: PT BPFE.
Khabibi, F.S. 2011. Konsep Akuntabilitas (Accountability Theory). Yogyakarta: Universitas Gajah Mada.
LAN dan BPKP, 2000. Modul Sosialisasi Sistem Akuntabilitas Kinerja. Jakarta: LAN.
Leng, J. dan Zhang, L. 2014. Research and discussing on internal control auditing. Modern Economy, Vol. 5 No. 7, pp. 785-790.
Lenz, R., Hahn, U. dan Martinov-Bennie, N. 2015. A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, Vol. 30 No. 1, pp. 5-33.
Maijoor, S. 2000. The internal control explosion. International Journal of Auditing, Vol. 4 No. 1, pp. 101-109.
Mihret, D.G. dan Woldeyohannis, G.Z. 2008. Value-added role of internal audit: an Ethiopian case study. Managerial Auditing Journal, Vol. 23 No. 6, pp. 567-595.
Mihret, D.G., James, K. dan Mula, J.M. 2010. Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda. Pacific Accounting Review, Vol. 22 No. 3, pp. 224-252.
Onumah, J.M. dan R.Y. Krah. 2012. Barriers and catalysts to effective internal audit in the Ghanaian public sector. Research in Accounting in Emmerging Ecconomies, Vol. 12A, pp. 177-207.
Sarens, G. dan De Beelde, I. 2006. Internal auditors’ perception about their role in risk management: a comparison between US and Belgian companies. Managerial Auditing Journal, Vol. 21 No. 1, pp. 63-80.
Sawyer, L.B., M.A. Ditenhofer dan J.H. Scheiner. 2005. Sawyer’s Internal Auditing. Jakarta: Salemba Empat.
Sholihin, M. dan D. Ratmono. 2013. Analisis SEM-PLS dengan WarpPLS 3.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. Yogyakarta: Andi Yogyakarta.
Soh, D. dan Martinov-Bennie, N. 2011. The internal audit function: perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, Vol. 26 No. 7, pp. 605-622.
Tsai, W.H, H.C. Chen, J.C. Chang, J.D. Leu, D.C. Chen dan Y.Purbokusumo. 2013. Performance of the internal audit departement under ERP system: empirical evidence from Taiwanese firms. Enterprise Information System.
Tugiman, H. 2003. Standar Profesional Audit Internal. Yogyakarta: Kanisius.
Van Gansberghe, C. N. 2005. Internal auditing in the public sector: A consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, Vol. 62, No. 4, pp. 69–73.
Yee, C.S., Sujan, A., James, K. dan Leung, J.K.S. 2008. Perceptions of Singaporean internal audit customers regarding the role and effectiveness of internal audit. Asian Journal of Business and Accounting, Vol. 1 No. 2, pp. 147-174.
Yuliatama, T. 2011. Pergeseran Paradigma Audit Internal Tradisional Menjadi Audit Internal yang Memberikan Nilai Tambah Bagi Organisasi (Studi Kasus pada PT Telekomunikasi Indonesia, Tbk). Skripi Tidak Dipublikasikan, Fakultas Ekonomi dan Bisnis Universitas Diponegoro.
Ziegenfuss, D. E. 2000. Measuring performance. The Internal Auditor, Vol. 57, No. 1, pp. 36–40