Menelisik Peran Auditor Internal Pemerintah Saat Ini Berdasarkan Penilaian Internal Audit Capability Model (IACM)
Abstract
The research aims to test the effectiveness of government internal audits. This study uses multiple regression analysis techniques to determine the effectiveness of internal audit on the role of assurance and consulting. The research population is 542 local governments in Indonesia with a time span between 2018-2020. The samples taken were 1,559 local governments to test the role of assurance, while to test the effectiveness of internal audit on their consulting role, there were 1,484 local governments. The results of the study show that the more effective the Government Internal Supervisory Apparatus (APIP), the role of APIP in conducting assurance and consulting will also increase. In this study, APIP's assurance role was seen from APIP's ability to review LKPD. The consulting role for APIP will also increase when APIP is able to maintain good relations with other organizational units.
Keywords: Internal Audit; Consulting; Assurance; Audit Opinion; Capability Model.
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References
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Undang-Undang Republik Indonesia Nomor 9 Tahun 2015 Tentang Perubahan Kedua Atas Undang Undang Nomor 23 Tahun 2014, Republik Indonesia 1 (2015).
Wardhani, N. W. (2017). Analisis Kondisi Keuangan Pemerintah Daerah di Bali, NTB dan NTT Tahun 2011 - 2015. Accounting and Business Information Systems Journal, 5(4).
Auliyana, E. (2017). Studi Kasus Fenomenologi Atas Opini Audit WTP di Kalangan Pejabat Pemerintah Provinsi Jawa Timur. Jurnal Akuntansi Aktual, 4(1), 22–33. http://journal.um.ac.id/index.php/jaa
Badan Pemeriksa Keuangan Republik Indonesia. (2021). Ikhtisar Hasil Pemeriksaan Semester I Tahun 2021 (Direktorat Utama Perencanaan Evaluasi dan Pengembangan Pemeriksaan Keuangan Negara, Ed.; 1st ed., Vol. 1). BPK RI.
Badan Pengawas keuangan dan Pembangunan. (2020). Laporan Kinerja BPKP Tahun 2019. www.bpkp.go.id
Freeman, R. E., Parmar, B. L., Harrison, J. S., Wicks, A. C., Purnell, L., & de Colle, S. (2010). Stakeholder theory: The state of the art. In P. Parish (Ed.), Academy of Management Annals (Vol. 4, Issue 1). Cambridge University Press. https://doi.org/10.1080/19416520.2010.495581
Hasthoro, H. A., & Sunardi. (2016). Tata Kelola Publik dan Kinerja Keuangan Pemerintah Daerah di Indonesia. Jurnal Ekonomi Dan Bisnis, 19(1), 53–68.
Hoesodo, S. (2011). Perkembangan Profesi Internal Auditor. http://www.lpfaindonesia.com
Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 Tentang Sistem Pengendalian Intern Pemerintah, Republik Indonesia (2008).
Instruksi Presiden Republik Indonesia Nomor 9 Tahun 2014 Tentang Peningkatan Kualitas Sistem Pengendalian Intern dan Keandalan Penyelenggaraan Fungsi Pengawasan Intern Dalam Rangka Mewujudkan Kesejahteraan Rakyat, Republik Indonesia 1 (2014).
Undang-Undang Republik Indonesia Nomor 23 Tahun 2014 Tentang Pemerintah daerah, Republik Indonesia 1 (2014).
Indriastuti, D. E., Agusdin, & Animah. (2016). Analisis Pengaruh Asimetri Informasi, Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Moralitas Individu, dan Ketaatan Aturan Akuntansi Terhadap Kecurangan Akuntansi. Jurnal InFestasi, 12(2), 115–130.
Institute of Internal Auditors Research Foundation (IIARF). (2009). Internal Audit Capability Model (IA-CM) For the Public Sector : Overview and Application guide. (1st ed.). Institute of Internal Auditors, Research Foundation.
Jensen, M. C., Meckling, W. H., Benston, G., Canes, M., Henderson, D., Leffler, K., Long, J., Smith, C., Thompson, R., Watts, R., & Zimmerman, J. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Issue 4). Harvard University Press. http://hupress.harvard.edu/catalog/JENTHF.html
Kalufya, N., & Nyello, R. M. (2021). Internal Audit Practices and Financial Management Reforms: The Case of Payroll Accounting System in the Tanzania Public Sector. Open Journal of Business and Management, 09(03), 1064–1088. https://doi.org/10.4236/ojbm.2021.93057
Lane, J., & Kivistö, J. (2008). Interests, Information, and Incentives in Higher Education: Principal-Agent Theory and Its Potential Applications to the Study of Higher Education Governance (pp. 141–179). Springer. https://doi.org/10.1007/978-1-4020-6959-8_5
Liu, Y., & Yin, J. (2020, December 1). Stakeholder Relationships and Organizational Resilience. Management and Organization Review, 16(5), 986–990. https://doi.org/10.1017/mor.2020.58
Mardiasmo. (2018). Otonomi & Manajemen Keuangan Daerah (Mardiasmo, Ed.; 3rd ed.). CV Andi Offset.
Phillips, R. A. (1997). Stakeholder Theory and A Principle of Fairness. Business Ethics Quarterly, 7(1), 51–66. https://doi.org/10.2307/3857232
Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2009 Tentang Tatacara Pelaksanaan Evaluasi Kinerja Penyelenggaraan Pemerintah Daerah, 1 (2009).
Peraturan Pemerintah Republik Indonesia Nomor 13 Tahun 2019 Tentang Laporan dan Evaluasi Penyelenggaraan Pemerintah Daerah, Presiden Republik Indonesia 1 (2019).
Rustiyaningsih, S., & Immanuela, I. (2014). Faktor Faktor yang Mempengaruhi Kinerja Pemerintah Daerah. Widya Warta, 2(38), 190–203.
Santoso, U., & Pambelum, Y. J. (2008). Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud. Jurnal Administrasi Bisnis, 4(1), 14–33. www.transparency.org
Sawyer, L. B. (1995). An internal audit philosophy. In Internal Auditor (Vol. v52, Issue n4). Institute of Internal Auditors, Inc. https://stanford.idm.oclc.org/login?url=https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsbig&AN=edsbig.A17365779
Sekaran, U. (2013). Research Methods for Business : Metodologi Penelitian untuk Bisnis (8th ed.). Salemba Empat.
Spira, L. F., & Page, M. (2003). Risk management: The Reinvention of Internal Control and The Changing Role of Internal Audit. Accounting, Auditing & Accountability Journal, 16(4), 640–661. https://doi.org/10.1108/09513570310492335
Star, S., Russ-Eft, D., Braverman, M. T., & Levine, R. (2016). Performance Measurement and Performance Indicators: A Literature Review and a Proposed Model for Practical Adoption. Human Resource Development Review, 15(2), 151–181. https://doi.org/10.1177/1534484316636220
Undang-Undang Republik Indonesia Nomor 9 Tahun 2015 Tentang Perubahan Kedua Atas Undang Undang Nomor 23 Tahun 2014, Republik Indonesia 1 (2015).
Wardhani, N. W. (2017). Analisis Kondisi Keuangan Pemerintah Daerah di Bali, NTB dan NTT Tahun 2011 - 2015. Accounting and Business Information Systems Journal, 5(4).
Published
2023-01-26
How to Cite
MANGGARANI, Yanti; YUDIYANTO, Yudiyanto.
Menelisik Peran Auditor Internal Pemerintah Saat Ini Berdasarkan Penilaian Internal Audit Capability Model (IACM).
E-Jurnal Akuntansi, [S.l.], v. 33, n. 1, p. 114-127, jan. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/92761>. Date accessed: 06 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i01.p09.
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