The Effect of Competencies and Independence Internal Auditors on Internal Audit Quality: The Theoretical Review Approach
DOI:
https://doi.org/10.52728/ijtc.v3i1.434Keywords:
Competencies, Independence, Quality of Internal AuditAbstract
This research was conducted at the Indonesian Financial and Development Supervisory Agency (BPKP) at Jalan Pemuda No 33 Jakarta. The time of the study starts in January 2018 until September 2018. This study aims to determine the influence of the competence and independence of the auditor internal on the quality of internal audit and its impact on the effectiveness of internal control. The study sample consisted of 63 people from auditors at the Indonesian BPKP. Primary data is obtained through observation, interviews, and questionnaires whose validity and reliability have been tested first. The object in this study is the influence of competence and independence of internal auditors, as well as the quality of internal audit, while those who are the subject of this research are BPKP RI auditors. The conclusions obtained are there is a significant influence of the competence and independence of internal auditors on the quality of internal audit together.
References
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Weisner, M. M., & Sutton, S. G. (2015). When the world isn’t always flat: The impact of psychological distance on auditors’ reliance on specialists. International Journal of Accounting Information Systems, 16, 23–41. https://doi.org/10.1016/j.accinf.2014.11.001
Yurniwati, & Rizaldi, A. (2015). Control Environment Analysis at Government Internal Control System: Indonesia Case. Procedia - Social and Behavioral Sciences, 211, 844–850. https://doi.org/10.1016/j.sbspro.2015.11.111
Bellamkonda, N., Santhanam, N., & Pattusamy, M. (2020). Goal Clarity , Trust in Management and Intention to Stay : The Mediating Role of Work Engagement. South Asian Journal of Human Resources Management, 1–20. https://doi.org/https://doi.org/10.1177%2F2322093720965322
Christ, M. H., Masli, A., Sharp, N. Y., & Wood, D. A. (2015). Rotational internal audit programs and financial reporting quality: Do compensating controls help? Accounting, Organizations and Society, 44, 37–59. https://doi.org/10.1016/j.aos.2015.05.004
Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1213690
Dalkin, J. R., Kociolek, K. A., Pugnetti, C. A., Bingham, M. F., Hardy, M. A., & Riklin, R. A. (2021). Government Auditing Standards (2018th ed.). United States Government Accountability Office. https://www.gao.gov/assets/gao-21-368g.pdf
Daryani, S. M., & Amini, A. (2016). Management and Organizational Complexity. Procedia - Social and Behavioral Sciences, 230, 359–366. https://doi.org/10.1016/j.sbspro.2016.09.045
Deviarti, H., Dewi, K., & Sunaryo. (2014). Review the Knowledge of Indonesian Management Accountant in International Financial Reporting Standard (IFRS) Compare with Malaysian. Procedia - Social and Behavioral Sciences, 109, 1164–1167. https://doi.org/10.1016/j.sbspro.2013.12.605
DiNapoli, T. P. (2017). Standards for Internal Control in New York State Government (1st ed.). State of New York Comptroller. https://www.newpaltz.edu/media/internalcontrols/osc_standards_09.pdf
Eik-Andresen, P., Johansen, A., Landmark, A. D., & Sørensen, A. Ø. (2016). Controlling a Multibillion Project Portfolio - Milestones as Key Performance Indicator for Project Portfolio Management. Procedia - Social and Behavioral Sciences, 226, 294–301. https://doi.org/10.1016/j.sbspro.2016.06.191
Elsayed, M., & Elshandidy, T. (2021). Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence. Advances in Accounting, 53, 100531. https://doi.org/10.1016/j.adiac.2021.100531
Felício, T., Samagaio, A., & Rodrigues, R. (2021). Adoption of management control systems and performance in public sector organizations. Journal of Business Research, 124, 593–602. https://doi.org/10.1016/j.jbusres.2020.10.069
Gibson, J. L., Donnely, J. H., & Ivanceivich, J. M. (2014). Organisasi dan Manajemen : Perilaku, Struktur, Proses (T. Sihombing (ed.); 9th ed.). Erlangga. https://opac.perpusnas.go.id/DetailOpac.aspx?id=621801
Grau, N. (2013). Standards and Excellence in Project Management – In Who Do We Trust? Procedia - Social and Behavioral Sciences, 74, 10–20. https://doi.org/10.1016/j.sbspro.2013.03.005
Ingason, H. T. (2015). Best Project Management Practices in the Implementation of an ISO 9001 Quality Management System. Procedia - Social and Behavioral Sciences, 194, 192–200. https://doi.org/10.1016/j.sbspro.2015.06.133
Iswara, P. W. (2014). Corporate Governance dan Kinerja Perusahaan. Jurnal Akuntansi Ekonomi Manajemen Bisnis, 2(2), 121–131. https://doi.org/https://doi.org/10.30871/jaemb.v2i2.147
Khairunnisa, Nasir, A., & Ilham, E. (2016). Pengaruh Kompensasi Manajemen, Kepemilikan Institusional, dan Reputasi Auditor Terhadap Manajemen Pajak Perusahaan. Jurnal Ekonomi Online Mahasiswa, 3(1), 1065–1078. https://jom.unri.ac.id/index.php/JOMFEKON/article/view/10992
Mironeasa, C., & Codină, G. G. (2013). A new approach of audit functions and principles. Journal of Cleaner Production, 43, 27–36. https://doi.org/10.1016/j.jclepro.2012.12.018
Munteanu, V., & Zaharia, D. L. (2014). Current Trends in Internal Audit. Procedia - Social and Behavioral Sciences, 116, 2239–2242. https://doi.org/10.1016/j.sbspro.2014.01.551
Paananen, M., Rönkkö, J., Zerni, M., & Hay, D. (2021). Determinants of audit report modifications in Finnish municipalities. Journal of Accounting and Public Policy, 40(3), 106777. https://doi.org/10.1016/j.jaccpubpol.2020.106777
Rapley, E. T., Robertson, J. C., & Smith, J. L. (2021). The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments. Journal of Accounting and Public Policy, 40(5), 106847. https://doi.org/10.1016/j.jaccpubpol.2021.106847
Ruiz-Barbadillo, E., & Martínez-Ferrero, J. (2020). Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality. Journal of Cleaner Production, 266, 121943. https://doi.org/10.1016/j.jclepro.2020.121943
Salterio, S. E., Hoang, K., & Luo, Y. (2021). Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers. Accounting, Organizations and Society, 94, 101265. https://doi.org/10.1016/j.aos.2021.101265
Sanjuan, A. G., & Froese, T. (2013). The Application of Project Management Standards and Success Factors to the Development of a Project Management Assessment Tool. Procedia - Social and Behavioral Sciences, 74, 91–100. https://doi.org/10.1016/j.sbspro.2013.03.035
Seckler, C., Gronewold, U., & Reihlen, M. (2017). An error management perspective on audit quality: Toward a multi-level model. Accounting, Organizations and Society, 62, 21–42. https://doi.org/10.1016/j.aos.2017.08.004
Setyawati, D., & Bernawati, Y. (2020). Internal Audit Function Sebagai Penyedia Kenyamanan Komite Audit. Jurnal Akuntansi Multiparadigma, 11(3). https://doi.org/10.21776/ub.jamal.2020.11.3.38
Singh, S. K., Gupta, S., Busso, D., & Kamboj, S. (2021). Top management knowledge value, knowledge sharing practices, open innovation and organizational performance. Journal of Business Research, 128, 788–798. https://doi.org/10.1016/j.jbusres.2019.04.040
Sudharmono, J., & Tunjungsari, H. K. (2021). Evaluasi Penerapan Good Corporate Governance Pada PT BUMN ABC, Indonesia. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 5(1), 225–234. https://doi.org/https://doi.org/10.24912/jmieb.v5i2.11549
Susanto, A. (2017). Sistem Informasi Akuntansi: Pemahaman Konsep Secara Terpadu (1st ed.). Lingga Jaya. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1031432
Tong, L., Wu, B., & Zhang, M. (2021). Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China. The British Accounting Review, 101040. https://doi.org/10.1016/j.bar.2021.101040
Tugiman, H. (2016). Standar Profesional Audit Internal (4th ed.). Kanisius. https://openlibrary.telkomuniversity.ac.id/pustaka/10303/standar-profesional-audit-internal.html
Weisner, M. M., & Sutton, S. G. (2015). When the world isn’t always flat: The impact of psychological distance on auditors’ reliance on specialists. International Journal of Accounting Information Systems, 16, 23–41. https://doi.org/10.1016/j.accinf.2014.11.001
Yurniwati, & Rizaldi, A. (2015). Control Environment Analysis at Government Internal Control System: Indonesia Case. Procedia - Social and Behavioral Sciences, 211, 844–850. https://doi.org/10.1016/j.sbspro.2015.11.111
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2022-03-28
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Aidi, A., Sayuthi, S., Susanto, I. ., Junaidi, A., & Abdurohim, A. (2022). The Effect of Competencies and Independence Internal Auditors on Internal Audit Quality: The Theoretical Review Approach. Ilomata International Journal of Tax and Accounting, 3(1), 103–116. https://doi.org/10.52728/ijtc.v3i1.434
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