EVALUASI PERAN AUDIT INTERNAL DALAM MANAJEMEN RISIKO REPUTASI
STUDI KASUS PADA BANK X
Abstract
Penelitian ini bertujuan untuk mengevaluasi keselarasan peran audit internal dengan strategi manajemen risiko reputasi di PT Bank X. Populasi penelitian terdiri dari Kepala Divisi Audit Internal, Kepala Divisi dan Kepala Departemen Manajemen Risiko serta pegawai pada level manajer dan supervisor. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari hasil wawancara dan dokumen pendukung yang berkaitan dengan wawancara tersebut serta metode triangulasi yang digunakan sebagai metode analisis. Sebanyak 5 (lima) wawancara dilakukan. Hasil penelitian menunjukkan bahwa meskipun ruang lingkup peran Governance, Risk, and Compliance (GRC) belum disebutkan dalam Piagam Audit dan Rencana Kerja Audit Tahunan, namun fungsi audit internal PT Bank X telah memenuhi indikator Governance, Risk, dan Compliance (GRC) partner dan trusted advisor, namun belum memenuhi sebagian besar indikator sebagai value driver. Sebagai lini ketiga, aktivitas audit internal selaras dengan strategi organisasi terhadap risiko reputasi. Namun fungsi audit internal masih berperan sebagai pemeriksa akhir dan belum terlibat dalam proses penyusunan strategi.
References
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Anderson, D.J. & Eubanks, G. (2015). Leveraging COSO across the three lines of defense. Committee of Sponsoring Organizations of the Treadway Commission, pp.1-32
Anderson, U. L., Head, M. J., Ramamoorti, S., Riddle, C., Salamasick, M., & Sobel, P. J. (2017). Internal Auditing: Assurance and Advisory Services Fourth Edition. Internal Audit Foundation
Bantleon, U., D’Arcy, A., Eulerich, M., Hucke, A., & Pedell, B. (2020). Coordination challenges in implementing the three lines of defense model. International Journal of Auditing, Vol.23, pp.1-16
Basel Committee on Banking Supervision. (2009). Enhancements to the Basel II framework. Bank for International Settlements, Basel, Switzerland, http://www.bis.org/publ/bcbs157.pdf
Betti, N., & Sarens, G. (2018). Aligning Internal Audit Activities and Scope to Organizational Strategy: How to Business Environment and Audit Aligning Internal Audit. Internal Audit Foundation, 3-27
Bozkus Kahyaoglu, S. & Caliyurt, K. (2018). Cyber security assurance process from the internal audit perspective. Managerial auditing journal, 33(4), pp. 360-376
Chambers, R. (2017). Trusted Advisors: Key Attributes of Outstanding Internal Auditors. Internal Audit Foundation
Cresswell, J. W., (2014). Research Design Qualitative, Quantitative, and Mixed Methods Approaches 4th Edition. Sage Publications
Dowling, G. (2006). Reputation risk: it is the board’s ultimate responsibility? Journal of Business Strategy, vol. 27 no. 2, pp.59-68
Ellet, W. (2018). The Case Study Handbook: A Student’s Guide. Harvard Business Review Press. https://books.google.co.id/books?id=ZrRlswEACAAJ
Eulerich, M., & Lenz, R. (2020). Defining, Measuring, and Communicating the Value of Internal Audit. Internal Audit Foundation
FEB UGM. (2016). Kasus Deutsche Bank dan Risiko Spillover Sistem Keuangan [online]. https://macroeconomicdashboard.feb.ugm.ac.id/kasus-deutsche-bank-dan-risiko-spillover-sistem-keuangan/ (diakses pada 6 Oktober 2023)
Gaultier-Gaillard, S., Louisot, J., & Rayner, J. (2009). Managing reputational risks – From theory to practice. in Reputational Capital. Springer-Verlag Berlin Heidelberg
Gatzert, N., & Schmit, J. (2016) Supporting strategic success through enterprise-wide reputation risk management. Journal of Risk Finance, Vol.17 No.1 pp.26-45
Lois, P., Drogalas, G., Karagiorgos, A., Thrassou, A., & Vrontis, D. (2021). Internal auditing and cyber security: audit role and procedural contribution. Int. J. Managerial and Financial Accounting, 13(1), pp.25-47
Nisaputra, R. (n.d.). Belajar dari Kasus Bank Syariah Indonesia (BSI) [online]. https://infobanknews.com/belajar-dari-kasus-bank-syariah-indonesia-bsi/ (Diakses pada 31 Agustus 2023)
Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan Nomor 18/POJK.03/2016 tentang Penerapan Manajemen Risiko bagi Bank Umum
Otoritas Jasa Keuangan. (2021). Peraturan Otoritas Jasa Keuangan Nomor 12/POJK.03/2021 tentang Bank Umum
Otoritas Jasa Keuangan. (2022). Peraturan Otoritas Jasa Keuangan Nomor 11/POJK.03/2022 tentang Penyelenggaraan Teknologi Informasi oleh Bank Umum
Roussy, M. & Perron, A. (2018). "New Perspectives in Internal Audit Research: A Structured Literature Review", Accounting perspectives, 17(3), pp. 345-385.
Sawyer, L. B., Sawyer, L. B., & IIA. (2019). Sawyer’s Internal Auditing: Enhancing & Protecting Organizational Value 7th Edition. Institute of Internal Auditors
Shamsuddin, A., Adam, M., Adnan, S., Madzlan, S., dan Yasin, Y. The Effectiveness of Internal Audit Functions in Managing Cybersecurity in Malaysia’s Banking Institutions. International Journal of Industrial Management, Vol.4
Simic, N., (2021). The Internal Auditor’s Role in Cybersecurity Governance. Uppsala: Uppsala University
Sufanda, Z., Dp, E., & Nasrizal. (2019). Determinants Penerapan Computer-Assisted Audit Techniques dan Dampaknya terhadap Perceived Commercialisation Kantor Akuntan Publik. Jurnal Ekonomi, Vol. 24 No.4
Tamimi, Y., (2021). The Role of Internal Audit in Risk Management from Perspective of Risk Manager in the Banking Sector. AABFJ, Vol.15 No.2
The Institute of Internal Auditors. (2022). OnRisk 2022, diakses dari https://theiia.org
The Institute of Internal Auditors Indonesia. (n.d.) About IIA Indonesia [online]. https://iia-indonesia.org/about-iia-id/ (Diakses pada: 10 Agustus 2022)
Wuryasti, F. Data Nasabah Bocor, Saham Bank Syariah (BRIS) Langsung Anjlok Sentuh ARB. https://mediaindonesia.com/ekonomi/581729/data-nasabah-bocor-saham-bank-syariah-bris-langsung-anjlok-sentuh-arb (Diakses pada 31 Agustus 2023)
Zhu, X., Wang, Y. & Li, J. 2022. What drives reputational risk? Evidence from textual risk disclosures in financial statements. Humanit Soc Sci Commun 9, 318
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2024-01-20
How to Cite
Sari, A., & Khudri, T. (2024). EVALUASI PERAN AUDIT INTERNAL DALAM MANAJEMEN RISIKO REPUTASI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 518-527. https://doi.org/10.31955/mea.v8i1.3694
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