Pengaruh Dukungan Manajemen Puncak terhadap Efektifitas Audit Internal dan Dampaknya pada Tata Kelola Perguruan Tinggi yang Baik
DOI:
https://doi.org/10.30603/ab.v19i2.4667Kata Kunci:
Top management support, Internal audit effectiveness, Higher education governanceAbstrak
This study aims to determine the effect of top management support on internal audit effectiveness and the effect of internal audit effectiveness on good university governance. The methodology used in this research is quantitative, with an explanatory research approach, to obtain a description systematically, factually, and accurately regarding the facts, characteristics, and relationships between the variables studied. The reason the researcher chose this method was because the researcher wanted to get a fundamental answer about cause and effect by analyzing the factors that caused the phenomenon in the concept raised in the study. The results of the study prove that top management support affects the effectiveness of internal audits. Top management, namely the rector, provides an excellent response to audit findings, so top management is committed to strengthening internal audit by responding to audit findings by the internal control unit. The effectiveness of internal audits affects good university governance. Internal audits at state Islamic religious universities run effectively where, in carrying out their duties, they have a clear scope of duties, good audit planning, are supervised during the audit, and establish effective communication with the auditee. The role of internal audit effectively in an organization in this case higher education will improve good governance, which can increase accountability, for example, the financial statements of the Religious University are submitted to the Ministry of Religion as a form of performance accountability, in addition it will also increase transparency with the Ministry of Religion's availability to provide information to the public, the role of internal audit will also be able to increase participation, where the budget process involves all levels, budget setting and budget changes based on the approval of the ministry of religion, and every procurement of goods is informed to the public in the process.
Referensi
Alim, Hapsari & Purwanti. 2007. Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Maderasi . Simposium Nasional Akuntansi X Makassar.
Agoglia, Hatfield & Brazel . 2009 .The Effects of Audit Review Format on Review Team Judgments. Auditing : A Journal of Practice & Theory. American Accounting Association. Vol. 28, pp. 95–111.
American Institute of Certified Public Accountants (AICPA). 2006. Statement of Auditing Standards. AU Section 220. New York: AICPA.
Arena & Azzone. 2009. Internal Audit Effectiveness : Relevant Drivers Of Auditees Satisfaction. Politecnico di Milano, Dipartimento di Ingegneria Gestionale
Arens & Loebbecke. 1991. Auditing An Integrated Approach. Fifth Edition. Prentice Hall : New Jersey.
Arens, Elder, Beasly. 2012. Auditing and Assurance Service : An Integrated Approach.
Thirteenth Edition. Pearson Education Limited : USA.
Avianti, Ilya. 2009. Relationship Between Internal Audit Function, Audit Committee And Management Reporting : A Literature Study In Corporate Governance Implementation
.Working Paper In Accounting and Finance. Department of Accounting, Padjadjaran University .
Azhar Susanto. 2008. Sistem Informasi Akuntansi. Bandung: Lingga Jaya
Azwar Abubakar. 2013. Penguatan Peran Auditor Intern Terhadap Pengelolaan Keuangan Negara.Warta Pengawasan. Majalah Triwulanan Vol XX/No.3/ September 2013.
Badan Pemeriksa Keuangan (BPK).2014.Ikhtisar Hasil Pemeriksaan Semester 1 tahun 2014.Buku I ringkasan eksekutif. September 2014 : Jakarta=
Badara & Saidin .2013. The Relationship Between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations. International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 3 (3), pp. 329–339
Bernardin, John.2010. Human Managerial Resurce : An Experiential Approach . Fifth Edition.
McGraw-Hill : Singapore.
Boediono.2012. Warta Pengawasan :. Majalah triwulanan Vol. XIX/No,.4/Desember 2012 Bonner, Sarah E..1990. Experience Effects in Auditing : The Role of Task-Specific Knowledge
. The Acconting Review Vol. 65. No. 1 page 72-92.
Bourn.2007. Public Sector Auditing : Is It Value For Money.John Wiley & Sons : England. Boynton, Johnson, Kell. 2003. Modern Auditing. Edisi ke-7.Jilid 1.Terjemahan Rajoe, Gania,
Budi. Erlangga : Jakarta.
Burr, John. 1997. Keys to a Successful Internal Audit. Scholarly Journals Vol. 30 page 75-77.
Chen, Elder, Liu. 2005. Auditor independence, Audit Quality and Auditor-Client Negotiotion Outcome : Some Evidence From Taiwan. Asia-Pacific Journal of Accounting and Economics Symposium.
Coderre.2009. Internal audit. John Wiley & Sons: Canada
Cohen & Sayag .2010.The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. Australian Accounting Review No. 54 Vol. 20 Issue 3 2010
Collier, Paul M.2003. Accounting for managers : interpreting accounting information for decision-making. John Wiley & Sons : Eugland.
COSO. 2011. COSO Enterprise Risk Management: Establishing effective Governance risk, and compliance processes .Second Edition.John Wiley &Sons : Canada.
Courtemanche, Gil.1986. The New internal Auditing. John Wiley & Sons : Canada
Cristina & Cristina. 2010. Measuring and Assessment Of Internal Audit’S Effectiveness. Babeş- Bolyai University
Dascalu, Turlea & Nicolae . 2009.Internal Audit Quality-a Key Element for the management Decision.
DeAngelo, Linda Elizabeth. 1981. Auditor Size And Audit Quality. Jurnal Of Accounting and Economics 2 (1981) 183-199 : North- Holland Publishing Company.
Dickins& O'Reilly .2009. The Qualifications And Independence Of Internal Auditors. Business And Economics—Accounting Vol. 24 page 14-21.
Ed O'Donnell & Myers. 2003. Evidence Of a Link Between Decision Strategy Selection And Auditor Performance During Analytical Procedures.Academy of Accounting and Financial Studies Journal, Volume 7, Number 2
Eko Sutrisno. 2012. Perlakuan Khusus Kembali Pengangkatan dalam jabatan auditor melalui penyesuaian/ inpassing di lingkungan APIP. Surat Kepala Badan Kepegawaian Negara Nomor : K26-30/V322-5/74 tanggal 12 Nopember 2012
Elder, Beasly, Arens. 2010. Auditing and Assurance Services : An Integrated Approach.
Thirteenth Edition. Pearson Prentice Hall : USA.
Elliott and Jacobson. 1998. Audit Independence Concepts. The CPA Journal Vol 68 no12 page 30-4.
Faudziah, Haron & Jantan.2005. Internal Auditing Practices and Internal Control System.
Managerial Auditing Journal Vol 20, page 844-866.
Fitzsimmons & Fitzsimmons. 2006. Service Management : Operations, Strategy, Information Technology. Edisi ke-5. McGraw-Hill : Singapore.
Gamawan Fauzi. 2012. Mendagri Ancam Bawasda Kolaborator Koruptor.`http://www.depdagri.go.id/ news/2012/11/09/mendagri-ancam-bawasda- kolaborator-koruptor. Diakses tanggal 09 November 2012 15:36:12
Gil, Hernandez, Perez de Lema.2012. Internal Audit and Financial Reporting in the Spanish Banking Industry .Managerial Auditing Journal, Vol. 27 Iss: 8, pp.728 – 753. Available electronic copy at: http://www.emeraldinsight. com/journals.htm?issn=0268- 6902&volume=27&issue =8&articleid=17053449 &show=abstract
Gul, Wu, & Yang. 2011. Do Individual Auditors Affect Audit Quality? Evidence from Archival Data. Joint Symposium by City University of Hong Kong, National Taiwan University, and Shanghai University of Finance and Economics
Gramling & Vandervelde. 2006. Assessing Internal Audit Quality. Proquest Business And Economics--Accounting Vol 21, page 26-30,32-33
Gramling, Maletta, Schneider & Chuch. 2004. The Role of the Internal Audit Function In Corporate Governance : a Synthesis of the extant Internal Auditing Literature And directions For Future Research. Journal of Accounting Literature Vol 23, page 194- 244.
Grosshans, Werner. 1994. How to Get Action on Audit Recommendations. The Journal of Government Financial Management vol. 43 page. 17.
Hair, et al.2014. Partial Least Squares Structural Equation Modeling (PLS-SEM).SAGE : United Kingdom.
Hajiha, Zohreh and Rafiee, Azadeh. 2011.The Impact of Internal Audit Function Quality on Audit Delays. Middle-East Journal of Scientific Research 10 (3): 389-397, 2011
Halim, Abdul. 2008. Auditing: Dasar – dasar Audit Laporan Keuangan. Edisi ke-4.UPP STIM YKPN : Yogyakarta.
Harahap, Sofyan Safri. 1991. Auditing Kontemporer. Erlangga : Jakarta.
Houck. 2003. Why and How Audits Must Change-practical Guidance to Improve Your Audits.
John Wiley & Sons :USA
Imam Bastari. 2013. Membangun Sistem Pengendalian Inten yang Efektif.Penguatan Peran Auditor Intern Terhadap Pengelolaan Keuangan Negara.Warta Pengawasan.Majalah Triwulanan Vol XX/No.3/September 2013.
Imam Ghozali.2006.Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit Universitas Diponegoro : Semarang
International Organization for Standardization (ISO). 2011. International Standard-ISO 19011: Guidelines for auditing management System. Second edition . Switzerland.
Iskandar, Rahmat & Ismail .2010. The Relationship Between Audit Client Satisfaction and Audit Quality Attributes: Case of Malaysian Listed Companies. Int. Journal of Economics and Management 4(1): 155 – 180 (2010)
Ivana, Boris, & Ana.2010.The Relation Of Risk Management And Internal Audit Function – The Case Of Croatia. Faculty of Economics and Business. Electronic copy available at
:http://search.proquest.com/docview/734617745?accountid=48290
Jennings, Pany & Reckers.2006. Strong Corporate Governance and Audit Firm Rotation : Effects on Judges’ Independence Perceptions and Litigation Judgments.Accounting Horizons Vol. 20, No.3. pp. 253-270.
Jensen & Meckling.1976. Theory of the Firm:Managerial Behavior, Agency costs and Ownership Structure. Journal of Financial Economics, October, 1976, V. 3, No. 4, pp. 305-360,
Jogiyanto & Abdilah.2009. Konsep & Aplikasi PLS (Partial Least Square) untuk penelitian empiris. BPFE: Yogyakarta.
Jones & Bates. 1990. Public Sector Auditing: Practical techniques for an integrated approach.
Chapman and Hall :Hongkong.
Kagermann, et al. 2008. Internal Audit handbook. Springer-Verlag : Berlin
Karagiorgos, Drogalas & Giovanis. 2011. Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business . International Journal of Economic Sciences and Applied Research 4 (1): 19-34.
Keating, Gerald. 1995. The Art of The Follow-Up. The Internal Auditor Vol. 52.page 59. Knechel, M. Robert. 2009. Audit Lessons from the Economic Crisis: Rethinking Audit Quality.
Delivered in English in an abridged form on accepting the position of Professor of Auditing at Maastricht University on Friday, 11 September 2009
Konrath, Larry F..2002. Auditing : A risk analysis approach. Fifth Edition.South Western : Canada
Kotler, Philip. 2002. Marketing Management. Millenium Edition. Prentice-Hall :USA. Kuswono Soeseno. 2009. Laporan Pembinaan Jabatan Fungsional Auditor tahun 2008. Badan
Pengawasan Keuangan dan Pembangunan
Kym Boon, Jill McKinnon, Philip Ross.2008. Audit Service Quality in Compulsory Audit Tendering: Preparer Perceptions and Satisfaction. Accounting Research Journal, Vol. 21 Iss: 2, pp.93 – 122.
Levine, Peters & Thompson. 1990. Public Administration : Challenges, Choice, Consequences. Scott, Foresman & Company : USA.
Lisda, Ruslina. 2007. Pengaruh Kompetensi dan Objektivitas fungi auditor Internal Terhadap Pelaksanaan Pengendalian Intern (Survey pada hotel bintang empat dan lima di kota Bandung). Jurnal Trikonomika FE UNPAS Volume VII Nomor 1. ISSN : 1411-514X.
Louwers, Ramsay, Sinason & Strawser. 2005. Auditing & Assurance Services. McGraw-Hill
:USA
Lu, Richardson & Salterio. 2009. Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting . SSRN Working Paper Series . (Apr 2009).
Manita & Elommal. 2010. The Quality of Audit Process: An Empirical Study with Audit Committees. International Journal of Business.
Mansouri, Pirayesh & Salehi. 2009. Audit Competence and Audit Quality: Case in Emerging Economy. International Journal of Businness and Management Vol. 4 No. 2
Mardiasmo. 2004. Akuntansi Sektor Publik. Andi : Yogyakarta
Mautz & Sharaf. 1993.The Philosophy Of Auditing. American Accounting Association (AAA)
: USA.
McDaniel.1990. The Effects of Time Pressure and audit program structure on audit performance.Journal of accounting Research Vol 28 no. 2 :USA
Mihret & Yismaw.2007. Internal audit effectiveness: an Ethiopian public sector case study.
Managerial Auditing Journal 22.. Pp. 470-484.
Miller, Ted.1992. Do we need to consider the individual auditor when discussing auditor independence?.Accounting, auditing & Accountability journal, Vol 5 No. 2, pp. 74-84
Moeller, Robert R. 2005. Brink’s Modern Internal Auditing. Sixth Edition.John Wiley & Sons:USA
Nearon, Bruce . 2005. Foundations in Auditing and Digital Evidence. The CPA Journal 75. Â1 (Jan 2005): 32-34.
Phillips, Libby, & Libby. 2008. Fundamentalas Of Financial Accounting. McGraw-hill International Edition : USA.
Prasojo. 2012a. Meningkatkan Profesionalisme APIP .Warta Pengawasan . Warta Pengawasan Vol. XIX No. 3 September 2012. Badan Pengawasan Keuangan dan Pembagunan (BPKP).
Raiotta, et al.2010.The Audit Committee Handbook. Fifth Edition. John Wiley & Sons, Inc : Canada.
Ratliff, Richard, et al. 1996. The Internal Auditing Principles and Techniques.Second Edition.
The IIA : Altamonte Springs, Florida, USA
Reichelt & Dechun Wang. 2009. National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality. Forthcoming in Journal of Accounting Research
Robbins & Judge. 2007.Organizational Behaviour. Twelve Edition.Prentice-Hall Pearson International Edition.
Russell & Regel. 1996. After the Quality Audit: Closing the Loop on the Audit Process .
American Society for Quality Vol. 29. Page. 65.
Ryan, et al .2001.SEC Auditor Independence Requirements. Accounting Horizons Vol 15 No.
pp. 373-386 : American Accounting Association
Sawyer, Dittenhofer & Scheiner. 2003. Sawyer’s Internal Auditing. 5th Edition. The Institute of
Sekaran, Uma . 2003. Reserach Methods For Business. Third Edition. . John wiley & Sons:USA.
Setya Nugara. 2013. Penguatan Akuntabilitas Pengelolaan Keuangan negera. Penguatan Peran Auditor Intern Terhadap Pengelolaan Keuangan Negara.Warta Pengawasan.Majalah Triwulanan Vol XX/No.3/September 2013. Badan Pemeriksa keuangan dan Pembangunan
Shelton, Sandra Waller. 1999. The Effect of Experience on The Use of Irrelevant Evidence in Auditor Judgment. The Accounting Review Vol. 74 No. 2 pp. 217-224.
Siagian, Sondang. 1994. Filsafat Administrasi. CV Haji Masagung : Jakarta. Siegel & Marconi. 1989. Behavioral Accounting. South-Western Publishing : Ohio
spencer & Spencer. 1993. Competence Work : Models for superior perormance .John Wiley & Sons :canada
Spraakman. 1997. Transaction cost economics: a theory for internal audit?.Managerial Auditing Journal, Vol. 12 Iss: 7, pp.323 – 330. Available electronic copy at
:http://www.emeraldinsight.com/journals.htm?issn=0268- 6902&volume=12&issue=7&articleid=868362&show=abstract.
Stearn, Jock and Ken Impey.1990. Manual of Internal Audit Practice.Cambridge : London. Stettler, Howard F.. 1978. Auditing Principles.Prentice-Hall : New Delhi.
Sugiyono. 2009. Metode Penelitian Bisnis :Pendekatan Kuantitatif, Kualitatif dan R&D. Alfabeta : Bandung
Suhadak. 2011. Surabaya Pegang Rapor Korupsi Tertinggi se—Jawa Timur. Electronic copy avaibale at : http://infokorupsi.com/id/korupsi.php?ac=9029&l=surabaya-pegang- rapor-korupsi-tertinggi-sejawa-timur. Diakses tanggal 6 nopember 2013
Sumardi. 2013. Tantangan dalam Peningkatan Peran Auditor Internal Pemerintah. Penguatan Peran Auditor Intern Terhadap Pengelolaan Keuangan Negara.Warta Pengawasan.Majalah Triwulanan Vol XX/No.3/September 2013. Badan Pemeriksa keuangan dan Pembangunan
Suraida, Ida . 2005. Pengaruh Etika, Kompetensi, Pengalaman Audit dan Risiko Audit terhadap Skeptisisme Profesional Auditor dan Ketepatan Pemberian Opini Akuntan Publik (Ida Suraida). Sosiohumaniora, Vol. 7, No. 3, November 2005 : 186 - 202
Susiana & Herawaty.2007. Analisis Pengaruh Independensi, Mekanisme Corporate Governance, Dan Kualitas Audiy Terhadap Integritas Laporan Keuangan. Simposium Nasional Akuntansi X Makassar
Swinkels, Walter. 2012. Exploration of a theory of internal audit : A study on the theoretical foundations of internal audit in relation to the nature and the control systems of Dutch public listed firms. Dutch.ISBN 978-90-5972-701-4.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2013. Internal Control – Integrated Framework. Electronic Copy available at : www.coso.org.
Tubbs, Richard .1992.The Effect of Experience on the Auditor's Organization and Amount of Knowledge . The Accounting Review Vol. 67, No. 4 October 1992 pp. 783-801
The Institute of Internal Auditors (IIA). 2011. International Professional Practices Framework (IPPF). Maitland Ave.: USA
Venables & Impey.1991. Internal Audit. Third Edition.Butterworth &Co : UK.
Weihrich, Heinz . 1993. Management : Science, Theory, and Practice. Book Modified from chapter 1 of Management : A Global Perspective. 10th ed by Weihrich & Koontz. McGraw-Hill : Newyork.
Woolf. 1973. Bigg & Davies’s Internal Auditing. Fourth Edition. HFL (Publishers) : London.
Yan Zhang, Jian Zhou, and Nan Zhou . 2007. Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses. Journal of Accounting and Public Policy Vol. 26 Page 300–327.
Yusril Ihza Mahendra. 2014. Soal Pilkada Langsung atau Tidak?. url : www.logikasime.com/2014/09. Diakses 1 Juli 2015.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2023 Bakri Bakri, Mahfiza Mahfiza, Rahman Budianto
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
