Peran Etika Egoisme Sebagai Pemoderasi Pengaruh Keefektifan Pengendalian Internal dan Profesionalisme Auditor Internal Terhadap Pengungkapan Fraud

Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.

Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance

Purpose This study aims to explore the effectiveness and reliability of the performance of internal auditor by the stakeholders for their decision making. The absence of rules and regulations generates the debate that the non-standard reporting of the assessment of the internal controls system’s assessment by internal auditor and reliance by the external auditor. Design/methodology/approach The study used the mixed-method (triangulation) for the analysis quantitative data was used for regression with Smart PLS 3.2.8, and the qualitative data was used to prove and strengthen the results. The data is collected for five IVs (Objectivity of IAF, Work Performance, Competence, Internal Control System’s Assessment and Sourcing of IAF) and their impact on two DVs (Effectiveness and Reliance). This study used five areas as the target audience (Internal Auditor, External Auditor, Professional bodies, Shareholders, SECP and SBP). A total of 150 respondents were approached and received a valid response of 98 respondents. Findings The study explores the positive relationship between Objectivity of IAF, Work Performance, Competence, Sourcing of IAF on Effectiveness and Reliance. Internal Control System’s Assessment having significant relation with Effectiveness and non-significant with reliance because the absence of rules makes it unreliable for stakeholders. Originality/value The study found that the system for reporting the internal control needs rules and regulations advancement on the immediate basis for the betterment and safeguard of stakeholders to avoid the events like WorldCom and ENRON.

Pengaruh Karakteristik Internal Auditor, Dukungan Manajemen Senior dan Budaya Organisasi Terhadap Efektivitas Internal Audit

This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.

Risks of the activities of a State-funded institution of higher education determining the methodology of internal financial control

Subject. This article discusses the use of a risk-based approach to control activities as a tool for improving the efficiency of internal financial control at a State-financed institution, as well as working with risks in the activities of the internal controller. Objectives. The article aims to make a connection between the risks of the activities of a State-financed institution of higher education and the methodology of internal financial control. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. The article describes the features of the activities of State-financed institutions that affect the identification of risks and their sources. It reveals the connection between the risks of the institution's activities and the methodology of internal financial control. The article also presents an author-developed system of risks of a State-financed institution of higher education in the areas of activity. Conclusions. The system of risks to be assessed by the internal auditor has a direct impact on the methodology for the implementation of internal financial control.

Internal Audit of Consolidated Financial Statements of Agricultural Holdings According to the International Standards for the Professional Practice of Internal Auditing

This paper reveals the issues of methodology of organizing and conducting of an internal audit of the formation of consolidated financial statements of agricultural holdings. The content of each stage of the proposed algorithm for the implementation of internal audit is presented in detail, new forms of working documentation for the internal auditor are proposed.

IDENTIFIKASI PERSEPSI MAHASISWA DALAM MENGAMBIL SERTIFIKASI AKUNTAN PROFESIONAL

ABSTRAKTujuan penelitian ini ingin menguji persepsi niat mahasiswa untuk mengambil sertifikasi akuntan profesional sebagai Chartered Accountant (CA), Certified Internal Auditor (CIA), dan Certified Public Accountant (CPA). Subjek penelitian adalah mahasiswa program studi akuntansi Universitas Pekalongan. Sampel penelitian diambil dengan menggunakan random sampling pada mahasiswa Universitas Pekalongan. Data penelitian dikumpulkan dengan penyebaran kuesioner. Teknik analisis data menggunakan uji validitas, uji realiabilitas, uji asumsi klasik dan regresi linier berganda. Penelitian menemukan bahwa sikap dan harapan atas hasil memiliki hubungan positif terhadap niat mengambil sertifikasi akuntan profesional. Pemahaman tidak memiliki hubungan terhadap niat mengambil sertifikasi akuntan profesional. Hal ini mengimplikasikan bahwa untuk meningkatkan niat mahasiswa untuk menempuh sertifikasi akuntan profesional maka dapat dilakukan dengan meningkatkan pemahaman mahasiswa terkait sertifikasi akuntan profesional. Selain itu, untuk memotivasi mahasiswa juga perlu meningkatkan pemahaman harapan atas hasil jika menempuh sertifikasi akuntan profesional. ABSTRACTThe purpose of this study was to examine the perception of students' intentions to take professional accountant certification as a Chartered Accountant (CA), Certified Internal Auditor (CIA), and Certified Public Accountant (CPA). The research subjects were students of the Universitas Pekalongan accounting study program. The research sample was taken using random sampling at Universitas Pekalongan students. Research data were collected by distributing questionnaires. The data analysis technique used validity test, reliability test, classical assumption test and multiple linear regression. The study found that attitudes and outcome expectations had a correlation on the intention to take professional accountant certification. While understanding does not have correlation on the intention to take professional accountant certification. This implies that to increase students' intention to take professional accountant certification, it can be done by increasing students' understanding of professional accountant certification. In addition, to motivate students, it is also necessary to increase understanding of expectations for results when taking professional accountant certification.

DAMPAK PANDEMI COVID-19 TERHADAP KINERJA ANGGARAN ASPEK IMPLEMENTASI PADA SATUAN KERJA LINGKUP BPKP RI: ANALISIS PERBANDINGAN

Multidimensional crisis due to the COVID-19 pandemic has been forcing the Indonesian Government to take a number of extraordinary policies. During the COVID-19 pandemic, the Indonesia's National Government Internal Auditor (BPKP) also affected by these policies. BPKP had to make several adjustments and refocusing on its budget and activities. However, in regular budget performance evaluation at the end of 2020, there are indications that some performance indicators for the implementation of the 2020 budget at units level have decreased. Considering these condition, this study aims to determine whether there are differences in the value of budget performance at units level in BPKP by comparing four variables in measuring budget performance of implementation of the year before and after the COVID-19 pandemic. The Wilcoxon Signed-Rank Test was used to test all variables measuring budget performance on the implementation aspect. The result showed that there were differences in the value of budget performance in BPKP of the year before and after the covid-19 pandemic. Futhermore, two variables which are budget absorption consistency and budget efficiency showing the differences and tendency to decrease. Meanwhile, the other two did not show any difference.

PENGARUH BUDAYA ORGANISASI, MOTIVASI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR INTERNAL (Survey pada BUMN Sektor Jasa Keuangan & Asuransi di Kota Bandung)

This study aims to examine and analyze how much influence Organizational Culture, Motivation and Professionalism to the Performance of Internal Auditors. Population in this research is Internal Auditor and Internal Supervision Unit in the State Industry Companies financial and insurance services in Bandung City. The number of seals taken as many as 46 respondents. The research method used is descriptive and verification method. Data collection techniques are done through primary data with questionnaires. Sampling technique using Probability Sampling technique using Simple Random Sampling method. Statistical analysis used in this research are validity test, reliability test, multiple correlation analysis, multiple regression analysis, T test, F test, and coefficient of determination. Simultaneously shows that the magnitude of the influence of organizational culture, motivation and professionalism to the performance of internal auditors of 70,7%, while the rest of 20,3% influenced by other factor not observed in this research. Thus, the higher the organizational culture, motivation and professionalism will further improve the performance of internal auditors.

Criteria for evaluating the effectiveness of the internal audit of an economic entity

The article raises issues related to the need and possibility of evaluating the effectiveness of the internal audit system. The directions of internal auditors 'audits are formed, the procedure of actions of various structural divisions within the framework of effective corporate governance is described, the key factors of the effectiveness of internal auditors' work are given, their essence is revealed. The necessity of creating an internal audit committee is justified, and the provisions of the internal audit committee are prescribed, according to its supervisory role in the activities of an economic entity. The role of the internal auditor and its interaction with external auditors who carry out control measures are described, arguments are given about internal cooperation between the board of directors, the internal audit committee and the executive management of an economic entity in relation to the control system.