Analisis Pengaruh Penerapan Audit Internal dan Audit Eksternal Terhadap Kualitas Good Governance

Acica Priyanti Salampessy dan Yolanda

Abstract


The Institute of Internal Auditors (IIA) states that the role of internal auditors is to provide assurance and consulting services independent and objective to provide added value and improve the operations of the organization through a systematic approach and regularly to evaluate and improve the effectiveness of risk management, control and process governance. The role of external auditors has shifted from the watchdog role of the consultant and the catalyst. From these developments terrnotivasi authors to analyze the effect of implementation of internal audit and the role of external audit by the Inspector General on the quality of good governance at the Ministry of Agriculture, partially or jointly.

By using the technique of path analysis, the results showed Implementation of Internal Audit direct and significant positive effect of 99.5% to the quality of Good Governance at the Department of Agriculture. External Audit Implementation positive effect amounting to 75.80% of the manifestation of good governance at the Ministry of Agriculture, the statistically significant. And the adoption of internal audit and external audit jointly influence positively and very significantly by 99.7% to the quality of good governance in the Department of Agriculture.

Full Text:

PDF

References


Randal J. Elder, Mark S. Beasley, Alvin A. Arens dan Amir Abadi Yusuf (2011), Jasa Audit Dan Issurance, Salemba Empat, Jakarta.

Mahmudi, (2010). Manajemen Kinerja Sektor Publik Yogyakarta: Penerbit Akademi Manajemen Perusahaan YKPN.

Rai, I Gusti Agung (2010). Audit Kinerja pada Sektor Publik. Jakarta: Penerbit Salemba Empat.

Sunjaya, Angga Nugraha. (2008). Pengaruh Audit Internal terhadap Peningkatan Good Corporate Governance, Studi Kasus pada PT. Perkebunan Nusantara VIII (Persero). Karya Akhir Program Studi Akuntansi Fakultas Ekonomi Universitas Widyatama. Jakarta

Kementrian Negara Pendayagunaan Aparatur Negara. (2008). Peraturan Menteri Negara Pendayagunaan Aparatur Negara Nomor: PER/05/M.PAN/03/2008 tentang Standar Audit APIP

The Institute of Internal Auditors. (2009). International Standards for The Professional Practice of Internal Auditing. http://stage.theiia.org/guidance/standards-and-guidance/ippf/standards/.

Yolanda, Murti, Wahyu (2014), Pedoman Bimbingan Skripsi, Universitas Borobudur, Jakarta.

Sawyers, Lawrence B (2009), Internal Audit,Salemba Empat, Jakarta

Arens, Alvin A. (2006). Auditing Assurance Services, An Integrated Approach (11 thed.). New Jersey: Prentice Hall Inc.

Effendi, M. Arief. 2006. “Perkembangan Profesi Internal Audit Abad 21” Paper disampaikan pada kuliah umum di Universitas Internasional Batam, Senin 11 Desember 2006. Available on-line at http://muhariefeffendi.wordpress.com..

Mardiasmo.(2006). Perwujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik: Suatu Sarana Good Governance. Jurnal Akuntansi Pemerintah Vol. 2, No.1.http:bppk.depkeu.go.id/index.php/2008050577/

Pratolo, Suryo. (2007). Pengaruh Audit Manajemen, Komitmen Organisasional

Manajer dan Pengendalian Intern terhadap Penerapan Prinsip-Prinsip Good Corporate Governance dan Kinerja Perusahaan. Disertasi Doktor pada Universitas Padjajaran. Bandung

Akmal, (2006), Pemeriksaan Intern, Indeks, Indonesia.

Ghozali, I. (2006). Aplikasi Analisis Multivariate dengan Program SPSS (Edisi Ketiga). Semarang: Badan Penerbit Universitas Diponegoro.

Priyanto, Duwi. (2008). Mandiri Belajar SPSS untuk Analisis Data dan Uji Statistik. Jakarta: PT.Buku Kita.

Salmon, Exitas. (2006). Fungsi Audit Internal dalam Mewujudkan Good Corporate Governance, Studi Kasus pada PT. PLN (Persero) Distribusi Jawa Barat. Karya Akhir Program Studi Akuntansi Fakultas Ekonomi Universitas Widyatama. Jakarta

Solihin, Dadang. (2007). Pengukuran Good Governance Index. Bahan Diskusi

Evaluasi Kemampuan Penyelenggaraan Otonomi Daerah (EKPOD) – Direktorat Jenderal Otonomi Daerah, Depdagri. Jakarta. 26 September 2007.

The Institute of Internal Auditors. (2006). The Role of Auditing In Public Sector

Governance. Professional Guidance, Setting Standards. http://stage.theiia.org/research/research-reports/.

Sedarmayanti, 2007, Good Governance(Kepemerintahan yang Baik) Dalam Rangka

Otonomi Daerah: Upaya Membangun Organisasi Efektif dan Efisien Melalui Restrukurisasi dan Pemberdayaan, Penerbit CV. Mandar Maju, Bandung.

http://id-jurnal.blogspot.co.id/2008/audit-kinerja-pada-sektor-publik html

http://jurnalauditor.blogspot.com/2011/11/definisi-audit-internal_14.html

http://jurna.unej.ac.id/index.php/JAUJ/Article/2014/11/Pengaruh-good-governance.html

http://repository.widyatama.ac.id/xmlui/bitstream/handle/.html

http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/download/744/3.html

www.google.com

www.wikipedia.com




DOI: https://doi.org/10.37721/je.v18i3.9

Refbacks

  • There are currently no refbacks.