Optimizing the Internal Audit Function of Muhammadiyah Higher Education
Optimalisasi Fungsi Internal Audit Perguruan Tinggi Muhammadiyah
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(1) * Nur Ravita Hanun
Universitas Muhammadiyah Sidoarjo
Indonesia
(2) Hadiah Fitriyah Universitas Muhammadiyah Sidoarjo
Indonesia
(3) Detak Prapanca Universitas Muhammadiyah Sidoarjo
Indonesia
(4) Surya Ningrum Universitas Muhammadiyah Sidoarjo
Indonesia
(*) Corresponding Author
Abstract
Perguruan Tinggi menghadapi era baru. Permendikbud no. 22 Tahun 2017 mewajibkan setiap Perguruan Tinggi memiliki Satuan Pengawasan Internal (SPI). Merespon kebijakan tersebut, Diktilitbang PP Muhammadiyah menerbitkan surat edaran yang menginstruksikan agar Perguruan Tinggi Muhammadiyah membentuk internal audit bidang keuangan. SPI sebagai lembaga Internal Audit (IA) bertugas melakukan monitoring dan evaluasi atas kinerja organisasi yang fokus dibidang non-akademik. SPI diharapkan mampu menjaga dan mengawal aset institusi agar digunakan dan dioptimalkan sebagai mana mestinya guna menunjang tujuan organisasi. Namun, realitasnya masih terdapat kecurangan yang dilakukan auditee dan konflik kepentingan diantara auditee dengan Pimpinan Perguruan Tinggi sebagai prinsipal. Tujuan penelitian ini mengungkap fungsi internal audit untuk meningkatkan kinerja Perguruan Tinggi Muhammadiyah. Penelitian dilakukan dengan metode observasi, arsip data, wawancara semi terstruktur, dan partisipasi. Hasil penelitian menunjukkan, secara umum fungsi internal audit di PTM telah dijalankan dengan baik. Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi internal audit di Perguruan Tinggi Muhammadiyah.
References
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Hidayah, R., Sukirman, S., Suryandari, D., & Rahayu, R. (2018). Peran Auditor Internal dalam Implementasi Manajemen Risiko pada Perguruan Tinggi. Journal of Applied Accounting and Taxation, 3(2), 129–133. https://doi.org/10.30871/jaat.v3i2.847
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Kotb, A., Elbardan, H., & Halabi, H. (2020a). Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing and Accountability Journal, 33(8), 1969–1996. https://doi.org/10.1108/AAAJ-07-2018-3581
Kotb, A., Elbardan, H., & Halabi, H. (2020b). Mapping of internal audit research: a post-Enron structured literature review. In Accounting, Auditing and Accountability Journal (Vol. 33, Issue 8, pp. 1969–1996). https://doi.org/10.1108/AAAJ-07-2018-3581
Lofland, C. & McNeal, A. (2014). What is your fraud IQ? Journal of Accountancy, 217(3), 46-50. Retrieved from http://www.journalofaccountancy.com
Lois, P., Drogalas, G., Karagiorgos, A., Thrassou, A., & Vrontis, D. (2021). Internal auditing and cyber security: Audit role and procedural contribution. International Journal of Managerial and Financial Accounting, 13(1), 25–47. https://doi.org/10.1504/IJMFA.2021.116207
Madawaki, A., Ahmi, A., & Ahmad, H. @. N. (2021). Internal audit functions, financial reporting quality and moderating effect of senior management support. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-04-2020-0852
McNally, J. S. (2014). The 2013 COSO Framework & SOX compliance: One approach to an effective transition. Strategic Finance, 1-8. The Committee of Sponsoring Organization of the Treadway Commission (COSO).
Novatiani, R. A., Afiah, N. N., Soemantri, R., & Ritchi, H. (2018). Internal audit function and application of good corporate governance at public Indonesian commercial banks. European Research Studies Journal, 21(Special Issue 3), 381–388. https://doi.org/10.35808/ersj/1389
Roussy, M., & Brivot, M. (2016). Internal audit quality: a polysemous notion? Accounting, Auditing and Accountability Journal, 29(5), 714–738. https://doi.org/10.1108/AAAJ-10-2014-1843
Setyawati, D., & Bernawati, Y. (2020). Internal Audit Function Sebagai Penyedia “Kenyamanan” Komite Audit. Jurnal Akuntansi Multiparadigma, 11(3), 665–682. https://doi.org/10.21776/ub.jamal.2020.11.3.38
Sugiyono, P. D. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Jakarta: CV Alfabeta.
Sugiyono, P. D. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Jakarta: CV Alfabeta.
Swanson, R. A., & Chermack, T. J. (2013). Theory building in applied disciplines. San Francisco, CA: Berrett-Koehler Publishers 2013.
Widyatama, A., Novita, L., & Diarespati, D. (2017). Pengaruh Kompetensi Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa (Add). Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 1–20. https://doi.org/10.20473/baki.v2i2.4762
Zamzami, F., & Faiz, I. A. (2015). Evaluasi Implementasi Sistem Pengendalian Internal: Studi Kasus pada Sebuah Perguruan Tinggi Negeri. Jurnal Akuntansi Multiparadigma, 2013. https://doi.org/10.18202/jamal.2015.04.6003
Ali, A. B. (2021). The effect of the characteristics of audit committees on internal control: An empirical study of the french context. Management and Accounting Review, 20(3), 27–47. https://api.elsevier.com/content/abstract/scopus_id/85121220071
AlQadasi, A., & Abidin, S. (2018). The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence. Corporate Governance (Bingley), 18(2), 233–253. https://doi.org/10.1108/CG-02-2017-0043
Alzeban, A. (2018). CEO involvement in selecting cae, internal audit competency and independence, and financial reporting quality. Journal of Business Economics and Management, 19(3), 456–473. https://doi.org/10.3846/jbem.2018.6264
Appiah, E. (2015). Exploring the perceptions of Northern Virginia Accountants on internal
controls weakness resulting in accounting fraud, (Doctoral dissertation). Retrieved from ProQuest Dissertation and Theses databases. (Accession No. 3745274)
Basuki. (2016). Metode Penelitian Akuntansi dan Manajemen Berbasis Studi Kasus. Surabaya: Airlangga University Press.
Barišić, I., & Tušek, B. (2016). The importance of the supportive control environment for internal audit effectiveness - The case of Croatian companies. Economic Research-Ekonomska Istrazivanja , 29(1), 1021–1037.. https://doi.org/10.1080/1331677X.2016.1211954
Christopher, J. (2019). The Failure of Internal Audit: Monitoring Gaps and a Case for a New Focus. Journal of Management Inquiry, 28(4), 472–483. https://doi.org/10.1177/1056492618774852
COSO (2013). Internal Control-Integrated Framework. Framework and appendices. Jersey City (NJ): The Committee of Sponsoring Organization of the Treadway Commission.
Cozby, P. C., & Bates, S. C. (2015). Methods in behavioral research. New York, NY: McGraw Hill Education, Retrieved from https://platform.virdocs.com
Dal Mas, L. O., & Barac, K. (2018). The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness. Managerial Auditing Journal, 33(8–9), 807–835. https://doi.org/10.1108/MAJ-12-2017-1741
Drogalas, G., Petridis, K., Petridis, N. E., & Zografidou, E. (2020). Valuation of the internal audit mechanisms in the decision support department of the local government organizations using mathematical programming. Annals of Operations Research, 294(1–2), 267–280. https://doi.org/10.1007/s10479-020-03537-4
Dzikrullah, A. D., Harymawan, I., & Ratri, M. C. (2020). Internal audit functions and audit outcomes: Evidence from Indonesia. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1750331
Dzomira, S. (2020). Corporate Governance and Performance of Audit Committee and Internal Audit Functions in an Emerging Economy’s Public Sector. Indian Journal of Corporate Governance, 13(1), 85–98. https://doi.org/10.1177/0974686220923789
Ghaleb, B. A. A., Kamardin, H., & Al-Qadasi, A. A. (2020). Internal audit function and real earnings management practices in an emerging market. Meditari Accountancy Research, 28(6), 1209–1230. https://doi.org/10.1108/MEDAR-02-2020-0713
Hassan, N. A., Mohamad Zailani, S. H., & Hasan, H. A. (2020). Integrated internal audit in management system: A comparative study of manufacturing firms in Malaysia. TQM Journal, 32(1), 110–126. https://doi.org/10.1108/TQM-03-2019-0077
Hazaea, S. A., Zhu, J., Al-Matari, E. M., Senan, N. A. M., Khatib, S. F. A., & Ullah, S. (2021). Mapping of internal audit research in China: A systematic literature review and future research agenda. In Cogent Business and Management (Vol. 8, Issue 1). https://doi.org/10.1080/23311975.2021.1938351
Hidayah, R., Sukirman, S., Suryandari, D., & Rahayu, R. (2018). Peran Auditor Internal dalam Implementasi Manajemen Risiko pada Perguruan Tinggi. Journal of Applied Accounting and Taxation, 3(2), 129–133. https://doi.org/10.30871/jaat.v3i2.847
Hsu, Y.-L., & Liao, L.-K. (2021). Corporate Governance and Stock Performance: The Case of COVID-19 Crisis. Journal of Accounting and Public Policy, 1, 106920. https://doi.org/10.1016/j.jaccpubpol.2021.106920
Imenda, S. (2017). Is there a conceptual difference between theoretical and conceptual framework? Journal of Social Sciences, 38(2), 185-195. Retrieved from https://doi.org/10.1080/09718923.2014.11893249
Kotb, A., Elbardan, H., & Halabi, H. (2020a). Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing and Accountability Journal, 33(8), 1969–1996. https://doi.org/10.1108/AAAJ-07-2018-3581
Kotb, A., Elbardan, H., & Halabi, H. (2020b). Mapping of internal audit research: a post-Enron structured literature review. In Accounting, Auditing and Accountability Journal (Vol. 33, Issue 8, pp. 1969–1996). https://doi.org/10.1108/AAAJ-07-2018-3581
Lofland, C. & McNeal, A. (2014). What is your fraud IQ? Journal of Accountancy, 217(3), 46-50. Retrieved from http://www.journalofaccountancy.com
Lois, P., Drogalas, G., Karagiorgos, A., Thrassou, A., & Vrontis, D. (2021). Internal auditing and cyber security: Audit role and procedural contribution. International Journal of Managerial and Financial Accounting, 13(1), 25–47. https://doi.org/10.1504/IJMFA.2021.116207
Madawaki, A., Ahmi, A., & Ahmad, H. @. N. (2021). Internal audit functions, financial reporting quality and moderating effect of senior management support. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-04-2020-0852
McNally, J. S. (2014). The 2013 COSO Framework & SOX compliance: One approach to an effective transition. Strategic Finance, 1-8. The Committee of Sponsoring Organization of the Treadway Commission (COSO).
Novatiani, R. A., Afiah, N. N., Soemantri, R., & Ritchi, H. (2018). Internal audit function and application of good corporate governance at public Indonesian commercial banks. European Research Studies Journal, 21(Special Issue 3), 381–388. https://doi.org/10.35808/ersj/1389
Roussy, M., & Brivot, M. (2016). Internal audit quality: a polysemous notion? Accounting, Auditing and Accountability Journal, 29(5), 714–738. https://doi.org/10.1108/AAAJ-10-2014-1843
Setyawati, D., & Bernawati, Y. (2020). Internal Audit Function Sebagai Penyedia “Kenyamanan” Komite Audit. Jurnal Akuntansi Multiparadigma, 11(3), 665–682. https://doi.org/10.21776/ub.jamal.2020.11.3.38
Sugiyono, P. D. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Jakarta: CV Alfabeta.
Sugiyono, P. D. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Jakarta: CV Alfabeta.
Swanson, R. A., & Chermack, T. J. (2013). Theory building in applied disciplines. San Francisco, CA: Berrett-Koehler Publishers 2013.
Widyatama, A., Novita, L., & Diarespati, D. (2017). Pengaruh Kompetensi Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa (Add). Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 1–20. https://doi.org/10.20473/baki.v2i2.4762
Zamzami, F., & Faiz, I. A. (2015). Evaluasi Implementasi Sistem Pengendalian Internal: Studi Kasus pada Sebuah Perguruan Tinggi Negeri. Jurnal Akuntansi Multiparadigma, 2013. https://doi.org/10.18202/jamal.2015.04.6003
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Published
2022-07-18
How to Cite
Hanun, N. R., Fitriyah, H., Prapanca, D., & Ningrum, S. (2022). Optimizing the Internal Audit Function of Muhammadiyah Higher Education: Optimalisasi Fungsi Internal Audit Perguruan Tinggi Muhammadiyah. Procedia of Social Sciences and Humanities, 3, 1271-1280. https://doi.org/10.21070/pssh.v3i.278
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Copyright (c) 2022 Nur Ravita Hanun, Hadiah Fitriyah, Detak Prapanca, Surya Ningrum
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