Faktor-Faktor Yang Mempengaruhi Efektivitas Audit Internal Pada Instansi Pemerintah Di Indonesia
Keywords:
Efektivitas Audit Internal, Instansi Pemerintah
Abstract
Praktik kecurangan sangat marak terjadi baik di sektor bisnis maupun pemerintahan yang mana menyebabkan kerugian bagi organisasi. Hal ini mengindikasikan kurangnya fungsi pengawasan internal organisasi. Efektivitas audit internal diukur dengan indikator yang berbeda oleh masing-masing ahli di berbagai negara, dan hingga kini belum ada kesepakatan dari para ahli terkait kerangka kerja terbaik untuk mengukur efektivitas audit internal. Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi efektivitas audit internal pada instansi pemerintah di Indonesia. Metode yang digunakan pada penelitian ini adalah studi literatur dengan meninjau penelitian sebelumnya pada jurnal terindeks Sinta yang memiliki tema efektivitas audit internal pada instansi pemerintah di Indonesia. Hasil penelitian menunjukan bahwa dari lima belas faktor yang telah dijabarkan, hanya sepuluh faktor yang terbukti mempengaruhi efektivitas audit internal pada instansi pemerintah di Indonesia. Faktor-faktor tersebut yaitu kompetensi, independensi, kualitas audit, dukungan manajemen, hubungan auditor internal dengan auditor eksternal, komunikasi, atribut auditee, lingkup audit, objektivitas, dan gaya kepemimpinan.
References
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Abuazza, W. O., Mihret, D. G., James, K., & Best, P. (2015). The perceived scope of internal audit function in Libyan public enterprises. Managerial Auditing Journal, 30(6/7), 560–581. https://doi.org/10.1108/MAJ-10-2014-1109.
Albrecht, W. S. (1988). Evaluating the effectiveness of internal audit departments. (No Title).
Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector: The moderating effect of task complexity. EuroMed Journal of Business, 14(3), 251–273. https://doi.org/10.1108/emjb-03-2019-0049
Alwi, B. D., & Yuyetta, E. N. A. (2020). The Supply Side Factors Impact on the Effectiveness of Indonesian Government Internal Audit Function. Riset Akuntansi Dan Keuangan Indonesia, 5(3), 223–240.
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
Anandya, D., Easter, L., Ramadhana, K., Husodo, A. T., Sunaryanto, A., & Watch, I. C. (2021). Hasil pemantauan tren penindakan kasus korupsi semester I 2021. Jakarta: Indonesian Corruption Watch.
Ardisasmita, M. S. (2006). Definisi korupsi menurut perspektif hukum dan e-announcement untuk tata kelola pemerintahan yang lebih terbuka, transparan dan akuntabel. Seminar Nasional Upaya Perbaikan Sistem Penyelenggaraan Pengadaan Barang/Jasa Pemerintah, 1–20.
Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43–60. https://doi.org/10.1111/j.1099-1123.2008.00392.x
Asiedu, K. F., & Deffor, E. W. (2017). Fighting corruption by means of effective internal audit function: Evidence from the Ghanaian public sector. International Journal of Auditing, 21(1), 82–99. https://doi.org/10.1111/ijau.12082
Asosiasi Auditor Intern Pemerintah Indonesia. (2014). Pemberlakuan kode etik auditor intern pemerintah indonesia, standar audit intern pemerintah indonesia, dan pedoman telaah sejawat auditor intern pemerintah Indonesia. Kep-005/Aaipudpn.
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Badan Pengawasan Keuangan dan Pembangunan. (2023). APIP Harus Mampu Berperan sebagai Mitra Strategis. BPKP. https://www.bpkp.go.id/berita/readunit/24/41374/0/APIP-HARUS-MAMPU-BERPERAN-SEBAGAI-MITRA-STRATEGIS
Badara, M. S., & Saidin, S. Z. (2013). The journey so far on internal audit effectiveness: A calling for expansion. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 340–351. https://doi.org/10.6007/IJARAFMS/v3-i3/225
Bonrath, A., & Eulerich, M. (2021). Internal auditing’s role in preventing and detecting fraud: An empirical analysis. International Journal of Auditing. https://doi.org/10.1111/ijau.12342
Bota-Avram, C., Popa, I., & Stefanescu, C. (2011). Methods of measuring the performance of internal audit. The USV Annals of Economics and Public Administration, 10(3), 137–146.
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x
Dellai, H., & Omri, M. A. B. (2016). Factors affecting the internal audit effectiveness in Tunisian organizations. Research Journal of Finance and Accounting, 7(16), 208–211.
Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial Auditing Journal, 16(8), 443–450. https://doi.org/10.1108/EUM0000000006064
Endaya, K. A., & Hanefah, M. M. (2013). Internal audit effectiveness: An approach proposition to develop the theoretical framework. Research Journal of Finance and Accounting, 4(10), 92–102. https://doi.org/10.1108/JEAS-07-2015-0023
Faisol, F., Haryadi, B., Musyarofah, S., & Iswahyudi, A. P. (2023). Effectiveness of the Internal Control System Against Fraud Tendencies “Meta-Analysis Study.” Asia Pacific Fraud Journal, 8(2), 327–339. https://doi.org/10.21532/apfjournal.v8i2.308
Getie Mihret, D., James, K., & Mula, J. M. (2010). Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda. Pacific Accounting Review, 22(3), 224–252. https://doi.org/10.1108/01140581011091684
Hamdi, A., & Sari, V. F. (2019). Pengaruh independensi, keahlian profesional dan dukungan manajemen terhadap efektivitas fungsi audit internal. Jurnal Eksplorasi Akuntansi, 1(3), 826–845.
Ishak, I., & Nuramal, N. (2023). Pengaruh Kompetensi Dan Independensi Terhadap Efektivitas Audit Internal. Tangible Journal, 8(1), 84–96.
MacRae, E., & Van Gils, D. (2014). Nine elements required for internal auditeffectiveness in the public sector: A global assessment based on the IIA’s2010 global internal audit survey. Managerial Auditing Journal, 16(8), 443–450.
Mahyoro, A. K., & Kasoga, P. S. (2021). Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania. Managerial Auditing Journal, 36(7), 999–1023. https://doi.org/10.1108/MAJ-12-2020-2929
Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470–484. https://doi.org/10.1108/02686900710750757
Mustika, A. C. (2015). Factors affecting the internal audit effectiveness. Jurnal Akuntansi Dan Auditing, 12(2), 89–109.
Nurhasanah, N. (2016). Efektivitas Pengendalian Internal, Audit Internal, karakteristik Instansi dan Kasus Korupsi (Studi Empiris Di Kementerian/Lembaga). Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 2, 27–48. https://doi.org/10.28986/jtaken.v2i1.35
Pillay, S. (2004). Corruption–the challenge to good governance: a South African perspective. International Journal of Public Sector Management, 17(7), 586–605. https://doi.org/10.1108/09513550410562266
Prihartono, P., Theresia, T., & Mayangsari, S. (2018). Pengaruh Integritas, Objektivitas, dan Kompetensi Auditor Internal Terhadap Efektivitas Audit Internal Dengan Gaya Kepemimpinan Demokrasi Sebagai Variabel Moderasi Pada Inspektorat Jenderal Kementerian Dalam Negeri. Jurnal Magister Akuntansi Trisakti, 5(1), 63–88.
Putri, D. D., Dewata, E., Oktarida, A., & Jauhari, H. (2023). Analisis Faktor-Faktor Yang Mempengaruhi Efektivitas Audit Internal Pada Inspektorat Provinsi Sumatera Selatan. Jurnal Riset Terapan Akuntansi, 7(2), 179–187.
Sacks, J., & Rodriguez, J. (2022). 2022 ACFE Report to Nations : Fraud Trends and Key Takeaways. Withum, Advisory, Tax and Audit Services. https://www.withum.com/resources/2022-acfe-report-to-the-nations-fraud-trends-and-key-takeaways/
Salehi, T. (2016). Investigation factors affecting the effectiveness of internal auditors in the company: Case study Iran. Rev. Eur. Stud., 8, 224. https://doi.org/10.5539/res.v8n2p224
Sari, D. N., & Haryanto, H. (2017). Analisis determinan efektivitas auditor internal pada Inspektorat Provinsi Daerah Istimewa Yogyakarta. Fakultas Ekonomika dan Bisnis.
Setyaningrum, D., & Kuntadi, C. (2019). The effects of competence, independence, audit work, and communication on the effectiveness of internal audit. Journal of Economics, Business, & Accountancy Ventura, 22(1), 39–47.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104(March), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Sutaryo, S. (2018). Determinan Efektivitas Audit Internal di Inspektorat Provinsi Jawa Timur. Jurnal Ilmiah Akuntansi Dan Bisnis, 1.
The Institute of Internal Auditors. (2006). The Role of Auditing in Public Sector Governance IIA.
The Institute of Internal Auditors. (2017). International Professional Practices Framework (IPPF) IIA. Altamonte Springs: The Institute of Internal Auditors Research Foundation.
Tim Nasional Pencegahan Korupsi. (2022). Strategi Nasional Pencegahan Korupsi. Tim Nasional Pencegahan Korupsi.
Wibowo, R. A. (2015). Mencegah Korupsi di Pengadaan Barang dan Jasa: Apa yang sudah dan yang masih harus dilakukan? Integritas: Jurnal Antikorupsi-Special Issue, 1(1), 37–60. https://doi.org/10.32697/integritas.v1i1.113
Zamzam, I., & Mahdi, S. A. R. (2017). Determinan Efektivitas Auditor Internal Pemerintah (Studi Pada Kantor Inspektorat Provinsi Maluku Utara). Jurnal Akuntansi Dan Auditing, 14(1), 55–70.
Abuazza, W. O., Mihret, D. G., James, K., & Best, P. (2015). The perceived scope of internal audit function in Libyan public enterprises. Managerial Auditing Journal, 30(6/7), 560–581. https://doi.org/10.1108/MAJ-10-2014-1109.
Albrecht, W. S. (1988). Evaluating the effectiveness of internal audit departments. (No Title).
Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector: The moderating effect of task complexity. EuroMed Journal of Business, 14(3), 251–273. https://doi.org/10.1108/emjb-03-2019-0049
Alwi, B. D., & Yuyetta, E. N. A. (2020). The Supply Side Factors Impact on the Effectiveness of Indonesian Government Internal Audit Function. Riset Akuntansi Dan Keuangan Indonesia, 5(3), 223–240.
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
Anandya, D., Easter, L., Ramadhana, K., Husodo, A. T., Sunaryanto, A., & Watch, I. C. (2021). Hasil pemantauan tren penindakan kasus korupsi semester I 2021. Jakarta: Indonesian Corruption Watch.
Ardisasmita, M. S. (2006). Definisi korupsi menurut perspektif hukum dan e-announcement untuk tata kelola pemerintahan yang lebih terbuka, transparan dan akuntabel. Seminar Nasional Upaya Perbaikan Sistem Penyelenggaraan Pengadaan Barang/Jasa Pemerintah, 1–20.
Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43–60. https://doi.org/10.1111/j.1099-1123.2008.00392.x
Asiedu, K. F., & Deffor, E. W. (2017). Fighting corruption by means of effective internal audit function: Evidence from the Ghanaian public sector. International Journal of Auditing, 21(1), 82–99. https://doi.org/10.1111/ijau.12082
Asosiasi Auditor Intern Pemerintah Indonesia. (2014). Pemberlakuan kode etik auditor intern pemerintah indonesia, standar audit intern pemerintah indonesia, dan pedoman telaah sejawat auditor intern pemerintah Indonesia. Kep-005/Aaipudpn.
Association of Certified Fraud Examiners (ACFE) Indonesia Chapter. (2020). Survei Fraud Indonesia 2019. ACFE Indonesia Chapter.
Badan Pengawasan Keuangan dan Pembangunan. (2023). APIP Harus Mampu Berperan sebagai Mitra Strategis. BPKP. https://www.bpkp.go.id/berita/readunit/24/41374/0/APIP-HARUS-MAMPU-BERPERAN-SEBAGAI-MITRA-STRATEGIS
Badara, M. S., & Saidin, S. Z. (2013). The journey so far on internal audit effectiveness: A calling for expansion. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 340–351. https://doi.org/10.6007/IJARAFMS/v3-i3/225
Bonrath, A., & Eulerich, M. (2021). Internal auditing’s role in preventing and detecting fraud: An empirical analysis. International Journal of Auditing. https://doi.org/10.1111/ijau.12342
Bota-Avram, C., Popa, I., & Stefanescu, C. (2011). Methods of measuring the performance of internal audit. The USV Annals of Economics and Public Administration, 10(3), 137–146.
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x
Dellai, H., & Omri, M. A. B. (2016). Factors affecting the internal audit effectiveness in Tunisian organizations. Research Journal of Finance and Accounting, 7(16), 208–211.
Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial Auditing Journal, 16(8), 443–450. https://doi.org/10.1108/EUM0000000006064
Endaya, K. A., & Hanefah, M. M. (2013). Internal audit effectiveness: An approach proposition to develop the theoretical framework. Research Journal of Finance and Accounting, 4(10), 92–102. https://doi.org/10.1108/JEAS-07-2015-0023
Faisol, F., Haryadi, B., Musyarofah, S., & Iswahyudi, A. P. (2023). Effectiveness of the Internal Control System Against Fraud Tendencies “Meta-Analysis Study.” Asia Pacific Fraud Journal, 8(2), 327–339. https://doi.org/10.21532/apfjournal.v8i2.308
Getie Mihret, D., James, K., & Mula, J. M. (2010). Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda. Pacific Accounting Review, 22(3), 224–252. https://doi.org/10.1108/01140581011091684
Hamdi, A., & Sari, V. F. (2019). Pengaruh independensi, keahlian profesional dan dukungan manajemen terhadap efektivitas fungsi audit internal. Jurnal Eksplorasi Akuntansi, 1(3), 826–845.
Ishak, I., & Nuramal, N. (2023). Pengaruh Kompetensi Dan Independensi Terhadap Efektivitas Audit Internal. Tangible Journal, 8(1), 84–96.
MacRae, E., & Van Gils, D. (2014). Nine elements required for internal auditeffectiveness in the public sector: A global assessment based on the IIA’s2010 global internal audit survey. Managerial Auditing Journal, 16(8), 443–450.
Mahyoro, A. K., & Kasoga, P. S. (2021). Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania. Managerial Auditing Journal, 36(7), 999–1023. https://doi.org/10.1108/MAJ-12-2020-2929
Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470–484. https://doi.org/10.1108/02686900710750757
Mustika, A. C. (2015). Factors affecting the internal audit effectiveness. Jurnal Akuntansi Dan Auditing, 12(2), 89–109.
Nurhasanah, N. (2016). Efektivitas Pengendalian Internal, Audit Internal, karakteristik Instansi dan Kasus Korupsi (Studi Empiris Di Kementerian/Lembaga). Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 2, 27–48. https://doi.org/10.28986/jtaken.v2i1.35
Pillay, S. (2004). Corruption–the challenge to good governance: a South African perspective. International Journal of Public Sector Management, 17(7), 586–605. https://doi.org/10.1108/09513550410562266
Prihartono, P., Theresia, T., & Mayangsari, S. (2018). Pengaruh Integritas, Objektivitas, dan Kompetensi Auditor Internal Terhadap Efektivitas Audit Internal Dengan Gaya Kepemimpinan Demokrasi Sebagai Variabel Moderasi Pada Inspektorat Jenderal Kementerian Dalam Negeri. Jurnal Magister Akuntansi Trisakti, 5(1), 63–88.
Putri, D. D., Dewata, E., Oktarida, A., & Jauhari, H. (2023). Analisis Faktor-Faktor Yang Mempengaruhi Efektivitas Audit Internal Pada Inspektorat Provinsi Sumatera Selatan. Jurnal Riset Terapan Akuntansi, 7(2), 179–187.
Sacks, J., & Rodriguez, J. (2022). 2022 ACFE Report to Nations : Fraud Trends and Key Takeaways. Withum, Advisory, Tax and Audit Services. https://www.withum.com/resources/2022-acfe-report-to-the-nations-fraud-trends-and-key-takeaways/
Salehi, T. (2016). Investigation factors affecting the effectiveness of internal auditors in the company: Case study Iran. Rev. Eur. Stud., 8, 224. https://doi.org/10.5539/res.v8n2p224
Sari, D. N., & Haryanto, H. (2017). Analisis determinan efektivitas auditor internal pada Inspektorat Provinsi Daerah Istimewa Yogyakarta. Fakultas Ekonomika dan Bisnis.
Setyaningrum, D., & Kuntadi, C. (2019). The effects of competence, independence, audit work, and communication on the effectiveness of internal audit. Journal of Economics, Business, & Accountancy Ventura, 22(1), 39–47.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104(March), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Sutaryo, S. (2018). Determinan Efektivitas Audit Internal di Inspektorat Provinsi Jawa Timur. Jurnal Ilmiah Akuntansi Dan Bisnis, 1.
The Institute of Internal Auditors. (2006). The Role of Auditing in Public Sector Governance IIA.
The Institute of Internal Auditors. (2017). International Professional Practices Framework (IPPF) IIA. Altamonte Springs: The Institute of Internal Auditors Research Foundation.
Tim Nasional Pencegahan Korupsi. (2022). Strategi Nasional Pencegahan Korupsi. Tim Nasional Pencegahan Korupsi.
Wibowo, R. A. (2015). Mencegah Korupsi di Pengadaan Barang dan Jasa: Apa yang sudah dan yang masih harus dilakukan? Integritas: Jurnal Antikorupsi-Special Issue, 1(1), 37–60. https://doi.org/10.32697/integritas.v1i1.113
Zamzam, I., & Mahdi, S. A. R. (2017). Determinan Efektivitas Auditor Internal Pemerintah (Studi Pada Kantor Inspektorat Provinsi Maluku Utara). Jurnal Akuntansi Dan Auditing, 14(1), 55–70.
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2024-07-03
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