Persepsi Auditee Terhadap Peran Internal Audit Sebagai Divisi Baru Dalam Upaya Mewujudkan Good University Governance (Studi Kasus PtS XYZ Di Semarang)
This study aims to determine the auditee's perception of the role of internal audit at PTS XZY in Semarang as a new division. The results of this study can be used as evaluation material in increasing the role of internal audit in a university. This study uses a qualitative research method with a case study approach. The data collection methods used in this research are interviews, observation and documentation. The result of this study is that the auditee's perception of Internal Audit at PTS XYZ as a new division has a positive impact on financial governance in the Unit, Bureau, or faculty, although there are still activities that have not been implemented. This is supported by the statement of 75% of respondents who think that the role of internal audit at PTS XYZ is as consulting because it is able to provide recommendations to auditees on audit findings, although there are 25% of respondents who think that internal audit is currently unable to provide solutions and only tends to blame just.
Keywords : Auditee's Perception, Internal Audit Role
Ariani, D. (2017). Pengelolaan Keuangan Perguruan Tinggi Di Indonesia. Prosiding Seminar Nasional Pendidikan Ekonomi, Bisnis Dan Keuangan, Vol 3 No. (ISBN: 978-602-6631-38-1).
Hery. (2018). Modern Internal Auditing (Adipramono, ed.). Jakarta : PT GRASINDO.
Murdiyanto, E. (2020). Metode Penelitian Kualitatif (Sistematika Penelitian Kualitatif). In Lembaga Penelitian dan Pengabdian Pada Masyarakat UPN ”Veteran” Yogyakarta Press. Retrieved from http://www.academia.edu/download/35360663/METODE_PENELITIAN_KUALITAIF.docx
Mustika, A. C. (2015). Factors Affecting the Internal Audit Effectiveness. Jurnal Akuntansi Dan Auditing, 12(2), 89–109.
Peraturan BAN PT No. 3-Tahun 2019. Peraturan BAN PT No. 3-Tahun 2019 Instrumen-APT. , (2019).
Satriawati Nugraheni, B., & Mustikawati, R. I. (2016). Peran Audit Internal Sebagai Alat Bantu Manajemen Untuk Menunjang Keefektifan Pengendalian Internal. Profita, 5, 1–16. Retrieved from http://journal.student.uny.ac.id/ojs/index.php/profita/article/view/5820
The Institute of Internal Auditor (IIA). Standar Internasional Praktik Profesional Audit Internal. , Standar § (2016).
Wijayanti, A., Yanti, H. B., & Noor, I. N. (2020). Efektivitas Satuan Pemeriksaan Internal Pada Unit Badan Layanan Umum. Media Riset Akuntansi, Auditing & Informasi, 20(1), 135.