The Development of Internal Auditor's Role in Supporting Good Corporate Governance
Keywords:
Internal Audit, The Role of Internal Auditor, Good Corporate Governance.
Abstract
This study aims to determine the shifting role of internal auditors in supporting the realization of good corporate governance by reviewing 44 journals related to the role of internal auditors and then analyzing to get a paradigm related to the role of internal auditors in creating good corporate governance. This study finds that there was a shift in the role of internal auditors, which began with the role as watchdog into consultants and catalysts role for the company.
References
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Asia Corporate Governance Association, a, Cochran, & Shaun. (2016). CG watch 2016: ecosystems matter Asia’s path to better home-grown governance. Hong Kong Sar: Asian Corporate Governance Association.
Astuti, D. S. P. (2010). Peran internal audit dan komite audit dalam mewujudkan good corporate governance. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 8(1), 1–9.
Astuty, W. (2007). Peran internal auditor sebagai watchdog, consultant, dan catalyst. Jurnal Riset Akuntansi Bisnis, 7(1), 53–65.
Bostan, I., & Grosu, V. (2010). The Role of Internal Audit in Optimization of Corporate Governance at the Groups of Companies. Theoretical and Applied Economics, XVII(2), 89–110.
Carcello, J. V, Hermanson, D. R., & Raghunandan, K. (2005). Changes in Internal Auditing During the Time of the Major US Accounting Scandals. International Journal of Auditing, 127(9), 117–127.
Carey, P., Simnett, R., & Tanewski, G. (2000). Voluntary Demand for Internal and External Auditing by Family Businesses. Auditing: Journal of Practice and Theory, 19, 37–51.
Cheung, T. C., & Qiang, C. (1997). Internal audit at Guangdong Nuclear Power Joint Venture Company Limited. Managerial Auditing Journal, 12(4/5), 219–226. https://doi.org/http://dx.doi.org/10.1108/02686909710173920
Chrisdianto, B. (2013). Peran komite audit dalam good corporate governance. Jurnal Akuntansi Aktual, 2(1), 1–8.
Committee of Sponsoring Organizations of the Treadway Commission, C. (2013). Internal control — integrated framework executive summary. Retrieved from https://www.coso.org/Documents/990025P-Executive-Summary-final-may20.pdf
Coram, P., Ferguson, C., & Moroney, R. (2006). The Value of Internal Audit in Fraud Detection. Australia.
Coram, P., Ferguson, C., & Moroney, R. (2008). Internal Audit , Alternative Internal Audit Structures and The Level of Misappropriation of Assets Fraud. Accounting and Finance AFAANZ, 48, 543–559. https://doi.org/10.1111/j.1467-629x.2007.00247.x
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Diamond, J. (2002). The Role of Internal Audit in Government Financial Management: An International Perspective (No. 02/94). Washington, D.C., United States: International Monetary Fund.
Education, A. (2006). An Introductory Course for Implementing Risk-Based Auditing. Jakarta: PT Audittindo Arin Prima.
Effendi, M. A. (2016). The power of good corporate governance: teori dan implementasi (2nd ed.; D. A. Halim & Rosidah, Eds.). Jakarta: Salemba Empat.
Ekasiwi, S. A., & Kiswara, E. (2013). Peran audit internal dalam pengungkapan kelemahan material sebagai penunjang tata kelola perusahaan yang baik. Diponegoro Journal of Accounting, 2(2), 1–11.
Firmansyah, A. (2010). Peranan komite audit mengoptimalkan fungsi auditor internal dalam penerapan good corporate governance di PT BNI. tbk. Syiar Hukum Jurnal Ilmu Hukum, XII(1), 81–96.
Gamar, N., & Djamhuri, A. (2015). Auditor internal sebagai “dokter” fraud di pemerintah daerah. Jurnal Akuntansi Multiparadigma JAMAL, 6(1), 107–123. https://doi.org/10.18202/jamal.2015.04.6009
Goodwin-stewart, J., & Kent, P. (2006). Relation between external audit fees , audit committee characteristics and internal audit. Accounting and Finance AFAANZ, 46, 387–404. https://doi.org/10.1111/j.1467-629X.2006.00174.x 1.
Gusnardi. (2008a). Pengaruh peran komite audit dan internal control terhadap pelaksanan good corporate governance (studi pada BUMN terbuka di Indonesia). Jurnal Sosiohumaniora, 10(2), 58–72.
Gusnardi. (2010). Pengaruh Sarbanes-Oxley Act dan efektivitas internal audit departemen terhadap pelaksanaan good corporate governance. Pekbis Jurnal, 2(1), 228–234.
Gusnardi, G. (2008b). Analisis Faktor Audit Internal Dan Pengaruhnya Terhadap Pelaksanaan Good Corporate Governance. EKUITAS (Jurnal Ekonomi Dan Keuangan), 12(3), 359–379. https://doi.org/10.24034/j25485024.y2008.v12.i3.2084
Hutabarat, B., & Rudito, B. (2013). The internal audit unit role as one of good corporate governance application function at PT.Timah (persero) tbk. The Indonesian Journal of Business Administration, 2(16), 1957–1961.
Kaihatu, T. S. (2006). Good corporate governance dan penerapannya di Indonesia. Jurnal Manajemen Dan Kewirausahaan, 8(1), 1–9.
Karagiorgos, T., Drogalas, G., Gotzamanis, E., & Tampakoudis, I. (2010). Internal Auditing as an Effective Tool for Corporate Governance. Journal of Business Management, 2(1), 15–23.
Ke, O., & Rb, J. (2017). The Role of Internal Auditing in Enhancing Good Corporate Governance Practice in an Organization. International Journal of Accounting Research, 6(1), 1–8. https://doi.org/10.4172/2472-114X.1000174
Khorismawati, N., Rasyid, A., & Salim, M. (2013). Pengaruh peranan audit internal dan penerapan good corporate governance untuk mengantisipasi terjadinya fraud (PT. United Factor). Jurnal Manajemen Dan Akuntansi Future, 76–86.
Komite Nasional Kebijakan Governance. (2000). Profil dan visi misi _ komite nasional kebijakan governance (KNKG). Retrieved May 2, 2020, from knkg-indonesia.org website: http://www.knkg-indonesia.org/about
Kusmayadi, D. (2012). Determinasi audit internal dalam mewujudkan good corporate governance serta implikasinya pada kinerja bank. Jurnal Keuangan Dan Perbankan, 16(1), 147–156.
Kusumawati, N. A., Halim, A., & Wulandari, R. (2012). Peran audit internal dalam mewujudkan good corporate governance ( studi pada perusahaan daerah air minum ( PDAM ) Kabupeten Blitar ). Jurnal Riset Mahasiswa.
Lee, H., & Park, D. (2013). The financial role of East Asian economies in global imbalances: an econometric assessment of developments after the global financial crisis. ADB Working Paper Series, (118).
Mauliddyah, N., Dwiatmanto, & Endang NP., M. G. W. (2017). Analisis peran audit internal sebagai penunjang penerapan good corporate governance ( GCG ) ( studi pada PT . Krakatau Bandar Samudera ( KBS ) Cilegon-Banten ). Jurnal Administrasi Bisnis (JAB), 47(1), 70–78.
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Mu’amar, M., Syam, D., & Zubaidah, S. (2014). Pengaruh Audit Manajemen , Komitmen Organisasional Manajer , dan Pengendalian Internal Terhadap Penerapan Prinsip-Prinsip Good Corporate Governance. Jurnal Reviu Akuntansi Dan Keuangan, 4(2), 647–656.
Paulina, P. (2003). Peran akuntan dalam penerapan good corporate governance. Bina Ekonomi, 7(2), 52–60.
Pickett, K. H. S. (2015). Audit Planning: A Risk-Based Approach. In Audit Planning: A Risk-Based Approach. https://doi.org/10.1002/9781119201175
Pramono, S. E. (2003). Transformasi peran internal auditor dan pengaruhnya bagi organisasi. Media Riset Akuntansi, Auditing, Dan Informasi, 3(2), 181–193.
Rachmawati, R. (2018). Peran audit internal pada efektivitas pengendalian internal mendukung kredit investasi di cabang BRI di Situbondo. Jurnal Relasi, XIV(02), 28–47.
Radjagukguk, M. S. N., Ramantha, I. W., & Mimba, N. P. S. H. (2014). Pengaruh peran satuan pengawasan intern dan komite audit terhadap tingkat penerapan good corporate governance Pada Pt Pengembangan Pariwisata Bali ( Persero )/BTDC. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(3), 391–402.
Rito, & Fathimah, A. (2018). Peran audit internal dalam good corporate governance bank syariah di Indonesia. Jurnal Ekonomi Dan Bisnis, 2(1), 79–99. https://doi.org/10.22236/agregat_vol2/is1pp79-99
Sanjaya, S., & Sugiarti, Y. (2016). Peran audit internal terhadap penerapan good corporate governance di PT.Sasa Inti. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 5(1), 1–12.
Saputra, I. G., & Yusuf, A. (2019). The Role of Internal Audit in Corporate Governance and Contribution to Determine Audit Fees for External Audits. Journal of Finance and Accounting, 7(1), 1–5. https://doi.org/10.12691/jfa-7-1-1
Sarens, G., & Lenz, R. (2012). Factors associated with the internal audit function ’ s role in corporate governance. 13(2), 191–204. https://doi.org/10.1108/09675421211254876
Septiawan, B. (2018). Pengaruh Pelaksanaan Audit Internal dan Komitmen Organisasi Terhadap Good Corporate Governance (Survey pada 3 BUMN yang Berkantor Pusat di Kota Bandung). Seminar Nasional I Universitas Pamulang, 1, 1–9.
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Astuti, D. S. P. (2010). Peran internal audit dan komite audit dalam mewujudkan good corporate governance. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 8(1), 1–9.
Astuty, W. (2007). Peran internal auditor sebagai watchdog, consultant, dan catalyst. Jurnal Riset Akuntansi Bisnis, 7(1), 53–65.
Bostan, I., & Grosu, V. (2010). The Role of Internal Audit in Optimization of Corporate Governance at the Groups of Companies. Theoretical and Applied Economics, XVII(2), 89–110.
Carcello, J. V, Hermanson, D. R., & Raghunandan, K. (2005). Changes in Internal Auditing During the Time of the Major US Accounting Scandals. International Journal of Auditing, 127(9), 117–127.
Carey, P., Simnett, R., & Tanewski, G. (2000). Voluntary Demand for Internal and External Auditing by Family Businesses. Auditing: Journal of Practice and Theory, 19, 37–51.
Cheung, T. C., & Qiang, C. (1997). Internal audit at Guangdong Nuclear Power Joint Venture Company Limited. Managerial Auditing Journal, 12(4/5), 219–226. https://doi.org/http://dx.doi.org/10.1108/02686909710173920
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Committee of Sponsoring Organizations of the Treadway Commission, C. (2013). Internal control — integrated framework executive summary. Retrieved from https://www.coso.org/Documents/990025P-Executive-Summary-final-may20.pdf
Coram, P., Ferguson, C., & Moroney, R. (2006). The Value of Internal Audit in Fraud Detection. Australia.
Coram, P., Ferguson, C., & Moroney, R. (2008). Internal Audit , Alternative Internal Audit Structures and The Level of Misappropriation of Assets Fraud. Accounting and Finance AFAANZ, 48, 543–559. https://doi.org/10.1111/j.1467-629x.2007.00247.x
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Diamond, J. (2002). The Role of Internal Audit in Government Financial Management: An International Perspective (No. 02/94). Washington, D.C., United States: International Monetary Fund.
Education, A. (2006). An Introductory Course for Implementing Risk-Based Auditing. Jakarta: PT Audittindo Arin Prima.
Effendi, M. A. (2016). The power of good corporate governance: teori dan implementasi (2nd ed.; D. A. Halim & Rosidah, Eds.). Jakarta: Salemba Empat.
Ekasiwi, S. A., & Kiswara, E. (2013). Peran audit internal dalam pengungkapan kelemahan material sebagai penunjang tata kelola perusahaan yang baik. Diponegoro Journal of Accounting, 2(2), 1–11.
Firmansyah, A. (2010). Peranan komite audit mengoptimalkan fungsi auditor internal dalam penerapan good corporate governance di PT BNI. tbk. Syiar Hukum Jurnal Ilmu Hukum, XII(1), 81–96.
Gamar, N., & Djamhuri, A. (2015). Auditor internal sebagai “dokter” fraud di pemerintah daerah. Jurnal Akuntansi Multiparadigma JAMAL, 6(1), 107–123. https://doi.org/10.18202/jamal.2015.04.6009
Goodwin-stewart, J., & Kent, P. (2006). Relation between external audit fees , audit committee characteristics and internal audit. Accounting and Finance AFAANZ, 46, 387–404. https://doi.org/10.1111/j.1467-629X.2006.00174.x 1.
Gusnardi. (2008a). Pengaruh peran komite audit dan internal control terhadap pelaksanan good corporate governance (studi pada BUMN terbuka di Indonesia). Jurnal Sosiohumaniora, 10(2), 58–72.
Gusnardi. (2010). Pengaruh Sarbanes-Oxley Act dan efektivitas internal audit departemen terhadap pelaksanaan good corporate governance. Pekbis Jurnal, 2(1), 228–234.
Gusnardi, G. (2008b). Analisis Faktor Audit Internal Dan Pengaruhnya Terhadap Pelaksanaan Good Corporate Governance. EKUITAS (Jurnal Ekonomi Dan Keuangan), 12(3), 359–379. https://doi.org/10.24034/j25485024.y2008.v12.i3.2084
Hutabarat, B., & Rudito, B. (2013). The internal audit unit role as one of good corporate governance application function at PT.Timah (persero) tbk. The Indonesian Journal of Business Administration, 2(16), 1957–1961.
Kaihatu, T. S. (2006). Good corporate governance dan penerapannya di Indonesia. Jurnal Manajemen Dan Kewirausahaan, 8(1), 1–9.
Karagiorgos, T., Drogalas, G., Gotzamanis, E., & Tampakoudis, I. (2010). Internal Auditing as an Effective Tool for Corporate Governance. Journal of Business Management, 2(1), 15–23.
Ke, O., & Rb, J. (2017). The Role of Internal Auditing in Enhancing Good Corporate Governance Practice in an Organization. International Journal of Accounting Research, 6(1), 1–8. https://doi.org/10.4172/2472-114X.1000174
Khorismawati, N., Rasyid, A., & Salim, M. (2013). Pengaruh peranan audit internal dan penerapan good corporate governance untuk mengantisipasi terjadinya fraud (PT. United Factor). Jurnal Manajemen Dan Akuntansi Future, 76–86.
Komite Nasional Kebijakan Governance. (2000). Profil dan visi misi _ komite nasional kebijakan governance (KNKG). Retrieved May 2, 2020, from knkg-indonesia.org website: http://www.knkg-indonesia.org/about
Kusmayadi, D. (2012). Determinasi audit internal dalam mewujudkan good corporate governance serta implikasinya pada kinerja bank. Jurnal Keuangan Dan Perbankan, 16(1), 147–156.
Kusumawati, N. A., Halim, A., & Wulandari, R. (2012). Peran audit internal dalam mewujudkan good corporate governance ( studi pada perusahaan daerah air minum ( PDAM ) Kabupeten Blitar ). Jurnal Riset Mahasiswa.
Lee, H., & Park, D. (2013). The financial role of East Asian economies in global imbalances: an econometric assessment of developments after the global financial crisis. ADB Working Paper Series, (118).
Mauliddyah, N., Dwiatmanto, & Endang NP., M. G. W. (2017). Analisis peran audit internal sebagai penunjang penerapan good corporate governance ( GCG ) ( studi pada PT . Krakatau Bandar Samudera ( KBS ) Cilegon-Banten ). Jurnal Administrasi Bisnis (JAB), 47(1), 70–78.
Meikhati, E., & Rahayu, I. (2015). Peranan audit internal dan pencegahan fraud dalam menunjang efektivitas pengendalian internal (studi kasus pada Yayasan Internusa Surakarta). Jurnal Paradigma, 13(01), 77–91. https://doi.org/ISSN : 1693-0827
Menteri Badan Usaha Milik Negara, R. I. Keputusan menteri badan usaha milik negara nomor: KEP-117 / M-MBU / 2002 tentang penerapan praktek good corporate governance pada badan usaha milik negara (BUMN). , Pub. L. No. 117, 1 (2002).
Menteri Keuangan, R. I. Peraturan Menteri Keuangan Republik Indonesia/Nomor 88/PMK.06/2015 tentang penerapan tata kelola perusahaan yang baik pada perusahaan perseroan (persero) di bawah pembinaan dan pengawasan menteri keuangan. , Pub. L. No. 06, 1 (2015).
Mu’amar, M., Syam, D., & Zubaidah, S. (2014). Pengaruh Audit Manajemen , Komitmen Organisasional Manajer , dan Pengendalian Internal Terhadap Penerapan Prinsip-Prinsip Good Corporate Governance. Jurnal Reviu Akuntansi Dan Keuangan, 4(2), 647–656.
Paulina, P. (2003). Peran akuntan dalam penerapan good corporate governance. Bina Ekonomi, 7(2), 52–60.
Pickett, K. H. S. (2015). Audit Planning: A Risk-Based Approach. In Audit Planning: A Risk-Based Approach. https://doi.org/10.1002/9781119201175
Pramono, S. E. (2003). Transformasi peran internal auditor dan pengaruhnya bagi organisasi. Media Riset Akuntansi, Auditing, Dan Informasi, 3(2), 181–193.
Rachmawati, R. (2018). Peran audit internal pada efektivitas pengendalian internal mendukung kredit investasi di cabang BRI di Situbondo. Jurnal Relasi, XIV(02), 28–47.
Radjagukguk, M. S. N., Ramantha, I. W., & Mimba, N. P. S. H. (2014). Pengaruh peran satuan pengawasan intern dan komite audit terhadap tingkat penerapan good corporate governance Pada Pt Pengembangan Pariwisata Bali ( Persero )/BTDC. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(3), 391–402.
Rito, & Fathimah, A. (2018). Peran audit internal dalam good corporate governance bank syariah di Indonesia. Jurnal Ekonomi Dan Bisnis, 2(1), 79–99. https://doi.org/10.22236/agregat_vol2/is1pp79-99
Sanjaya, S., & Sugiarti, Y. (2016). Peran audit internal terhadap penerapan good corporate governance di PT.Sasa Inti. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 5(1), 1–12.
Saputra, I. G., & Yusuf, A. (2019). The Role of Internal Audit in Corporate Governance and Contribution to Determine Audit Fees for External Audits. Journal of Finance and Accounting, 7(1), 1–5. https://doi.org/10.12691/jfa-7-1-1
Sarens, G., & Lenz, R. (2012). Factors associated with the internal audit function ’ s role in corporate governance. 13(2), 191–204. https://doi.org/10.1108/09675421211254876
Septiawan, B. (2018). Pengaruh Pelaksanaan Audit Internal dan Komitmen Organisasi Terhadap Good Corporate Governance (Survey pada 3 BUMN yang Berkantor Pusat di Kota Bandung). Seminar Nasional I Universitas Pamulang, 1, 1–9.
Shintadevi, P. F. (2015). Pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. Jurnal Nominal, IV, 111–126.
Sinaga, T., Taufik, T., & Silvi, A. (2014). Pengaruh audit intern terhadap pelaksanaan good corporate governance (studi survei pada perbankan di kota Pekanbaru). Jurnal Ilmiah Akuntansi Dan Bisnis, 1(2), 1–15.
Soekardi, H. (2007). Arah Perkembangan Peran Auditor Internal. Jakarta: Yayasan Pendidikan Internal Audit.
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Published
2020-09-10
How to Cite
Chrystabel, S., & Hapsari, A. (2020). The Development of Internal Auditor’s Role in Supporting Good Corporate Governance. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 4(3), 282-310. https://doi.org/10.31955/mea.v4i3.410
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