PENGARUH KUALITAS AUDIT INTERNAL TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL SATUAN KERJA PERANGKAT DAERAH DI LINGKUNGAN PEMERINTAH KABUPATEN LUMAJANG

Dityatama Dityatama

Abstract


The internal control system (ICS) in the local government of Lumajang regency was not effective. We guess that the problem because of the internal audit quality (IAQ) that held was poor. The purpose of this research was to assess the influence of internal audit quality (IAQ) to the auditee's internal control system (ICS) effectivity.
Based on a questionnaire survey of an 22 Inspektorat's auditor teams of Lumajang regency, data are analysed using a Component Based Structural Equation Model (CBSEM) with Smart-PLS program. The result showed that : there was a
significant positive influence of internal audit quality (IAQ) to the effectiveness of auditee's internal control system (ICS). These results suggest that to improve the effectiveness of auditee's ICS, can conduct through improve the IAQ with
increasing the skills and personal qualities of internal auditor, the effectiveness of the audit process, and the reliability and usefulness of internal audit reporting.


Keywords


Internal Audit Quality (IAQ), Internal Control System (ICS) Effectivity.

Full Text:

PDF

References


DAFTAR PUSTAKA

Arens, Alvin & James K. Loebbecke. 1991. Auditing : an

Integrated Approach (Fifth Edition). Prentice -Hall

International : USA.

Badan Pemeriksa Keuangan. 2009a. Ikhtisar Hasil

Pemeriksaan Semeseter I Tahun Anggaran 2009.

Badan Pemeriksa Keuangan. 2009b. Ikhtisar Hasil

Pemeriksaan Semeseter II Tahun Anggaran 2008.

Badan Pemeriksa Keuangan. 2010a. Ikhtisar Hasil

Pemeriksaan Semeseter I Tahun Anggaran 2010.

Badan Pemeriksa Keuangan. 2010b. Ikhtisar Hasil

Pemeriksaan Semeseter II Tahun Anggaran 2009.

Badan Pemeriksa Keuangan. 2011. Ikhtisar Hasil

Pemeriksaan Semeseter II Tahun Anggaran 2010.

Bordnar, Goerge & William S. Hopwood. 2006. Sistem

Informasi Akuntansi. Terjemahan (Edisi 9). Andi:

Yogyakarta.

Burr, John. 1997. Keys to a successful internal audit.

Scholarly Journals Vol. 30 pp. 75-77.

Caplan, Dennis. 1999. Internal Controls and the Detection

of Management Fraud. Journal of Acconting

Research Vol. 37 No. 1: USA

Chambers & Payne. 2008. Audit Quality and Accrual

Reliability: Evidence from the Pre- and Post-

Sarbanes-Oxley Periods. Electronic copy available

at: http://ssrn.com/abstract=1124464.

Coram, Ferguson & Moroney. 2006. The Importance of

Internal Audit in Fraud Detection. Electronic copy

avai labl e at :ht tp://aaahq.org/audi t/

midyear/07midyear/papers/Coram_TheImpor

tanceOfInternalAudit.pdf.

Dascalu, Doina Elena,et al. 2009. Internal Audit Quality

– A key Element for Management Decision.

Electronic copy available at: http://

econpapers.repec.org/paper/rissphedp/2009_5

f039.htm.

DeAngelo, Linda Elizabeth. 1981. Auditor Size And

Audit Quality. Jurnal of Accounting and

Economics Vol. 2 page 183-199: North- Holland

Publishing Company.

Domnisory & Vinatoru. 2008. Auditor Independence,

Audit Committee Quality And Internal Control

Weakness. Annals of the University of Petroºani,

Economics, Vol. 8(1), pp. 161-166.

Eaton, Brian D J.. 1995. Cessna's approach to internal

quality audits. Institute of Industrial Engineers-

Publisher Vol. 27 pp. 5.

Elliott and Jacobson. 1998. Audit Independence Concepts.

The CPA Journal Vol. 68 no12 page 30-34.

Faudziah, Haron & Jantan.2005. Internal auditing

practices and internal control system. Managerial

Auditing Journal Vol. 20, page 844-866.

Ghozali, Imam. 2008. Structural Equation Modeling

Metode Alternatif dengan Partial Least Square.

Badan Penerbit Universitas Diponegoro:

Semarang.

Gramling & Vandervelde. 2006. Assessing Internal

Audit Quality. Business And Economics--

Accounting Vol 21, page 26-30,32-33.

Grosshans, Werner. 1994. How to Get Action onAudit

Recommendations. The Journal of Government

Financial Management vol. 43 page. 17.

Halim, Abdul. 2004. Auditing 1 (Edisi ke-3).UPP STIM

YPKN : Yogyakarta.

J.P. Russel. 2000. The Quality Audit Handbook: Principles,

Implementation, and Use. Second Edition.

American Society for Quality (ASQ) Quality

Audit Division.

Keating, Gerald. 1995. The Art of the Follow-up. The

Internal Auditor Vol. 52.page 59.

Kinsella, David. 2010. Assessing Your Internal Audit

Function. Business And Economics—Accounting

vol. 42 pp. 10,12.

Knechel, M. Robert. 2009. Audit Lessons from the

Economic Crisis: Rethinking Audit Quality.

Delivered in English in an abridged form on

accepting the position of Professor of Auditing at

Maastricht University on Friday, 11 September

Kotler, Philip. 2002. Marketing Management. Millenium

Edition. Prentice-Hall :USA.

Lin, Pizzini, Vargus, & Bardhan. 2010. The Role of the

Internal Audit Function in the Disclosure of Material

Weaknesses. SSRN Working Paper Series. (Apr

.

Lu, Richardson & Salterio. 2009. Direct and Indirect

Effects of Internal Control Weaknesses on Accrual

Quality: Evidence from a Unique Canadian

Regulatory Setting. SSRN Working Paper Series .

(Apr 2009).

Manita, Riadh. 2009. The Quality of Audit Process :

Proposal Of Scaling Measure. Rouen Business

School France.

Miettinen, Johanna. 2007. Audit quality and the

relationship between auditee's agency problems and

financial information quality: Research proposal.

Department of Accounting and Finance

University of Vaasa

Mulyadi. 2001. Sistem Akuntansi. Salemba Empat :

Jakarta.

Peraturan Pemerintah Nomor 58 tahun 2005 tentang

pengelolaan Keuangan Daerah.

Peraturan Pemerintah Nomor 60 tahun 2008 tentang

Sistem Pengendalian Internal Pemerintah.

Prawit, Smith & wood. 2009. Internal Audit Quality and

Earning Management. The Accounting Review

Vol . 84, No. 4 pp. 1255-1280. American

Accounting Association (AAA).

Rae & Subramaniam. 2008. Quality of Internal Control

Procedures. Managerial Auditing Journal Vol. 23.

Â2 page. 104-124.

Rae, Ms Kirsten & John Sands. 2007. Risk Management,

Ethical Environment, Internal Audit Activity and

Accounting Control Procedural Quality: A

Structural Equation Model. Department of

Accounting, Finance and Economics Griffith

University.

Ratliff, Wallace, Sumners, McFarland, and Loebbecke.

Internal Auditing: Principle and Techniques

(Second Edition). The Institute of Internal

Auditors : Altamonte Springs Florida.

Russell, J P & Regel, Terry. 1996. After the Quality Audit:

Closing the Loop on the Audit Process. American

Society for Quality vol. 29. Page. 65.

Stace, Roger. 1994. TQM and the Role of Internal Audit.

Business And Economics—Accounting Volume

page 26.

Stearn & Impey. 1990. Manual of Internal Audit Practice.

Cambridge : London.

Sugiyono. 2009. Metode Penelitian Bisnis. Alfabeta:

Bandung.

Susanto, Azhar. 2008. Sistem Informasi Akuntansi. Edisi

Perdana. Lingga Jaya : Bandung.

The Institute of Chartered Accountants in Australia.

The Benefit of Audit: A Guide to Audit Quality.

(First Edition). Sydney, New South Wales.

Tilley, Owain. 1999. Internal Audit: How Does it Measure

Up?. Business And Economics — Accounting

Vol. 69 pp. 34-36.

Undang-Undang Republik Indonesia Nomor 17 tahun

tentang Keuangan Negara.

Undang-Undang Republik Indonesia Nomor 32 tahun

tentang Pemeritahan Daerah.

Undang-Undang Republik Indonesia Nomor 33 tahun

tentang Perimbangan Keuangan antara

Peme r intah Pusat dan Peme r intahan

Daerah.Republik Indonesia, Peraturan Presiden

RI No. 52 Tahun 2010 tentang Pengadaan Barang

dan Jasa Pemerintah.




DOI: https://doi.org/10.31113/jia.v9i1.253

Refbacks

  • There are currently no refbacks.




Copyright (c) 2019 Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Jurnal Ilmu Administrasi Indexed by:

     

 

@2017-2019

Jalan Cimandiri No. 34-38 Bandung

Laman: stialanbandung.ac.id

Powered by OJS (Open Jounal Systems)