Konsep Efektivitas Audit Internal Ditinjau dari Kualitas Pekerjaan dan Independensi Auditor Internal
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Abstrak
Penelitian ini bertujuan untuk membangung konsep teoretis tentang efektivitas audit internal yang ditinjau dari kajian literatur kualitas pekerjaan Auditor Internal dan juga kajian literatur independensi Auditor Internal. Hal ini sebagai upaya menyusun sintesis efektivitas audit internal berdasarkan teori dan penelitian terdahulu yang telah dilakukan sebelumnya. Metode penelitian yang digunakan adalah pendekatan studi literatur dengan menguraikan teori dasar dan penelitian terdahulu yang berhubungan dengan masalah penelitian sehingga diperoleh kesimpulan yang sistematis. Hasil penelitian ini menemukan bahwa efektivitas audit internal dapat diukur dalam konsep kualitas pekerjaan Auditor Internal serta independensi Auditor Internal. Kualitas pekerjaan dan independensi Auditor Internal merupakan dua faktor utama yang menjadi ukuran dalam menilai efektivitas audit internal berdasarkan kerangka teori serta penelitian terdahulu yang mendukungnya.
Kata Kunci: Efektivitas Audi Internal, Kualitas Pekerjaan dan Independensi Auditor Internal
Abstract
This research aims to build on theoretical concepts about the effectiveness of internal audits reviewed from the review of the quality of internal auditors' work literature and also the literature review of internal auditor independence. This is an effort to compile a synthesis of the effectiveness of internal audits based on previous theories and research that have been done before. The research method used is an approach to literary studies by outlining basic theories and previous research related to research problems so as to obtain systematic conclusions. The results of this study found that the effectiveness of internal audits can be measured in the concept of the quality of internal auditors' work as well as the independence of internal auditors. The quality of work and the independence of internal auditors are two main factors that are a measure in assessing the effectiveness of internal audits based on the theoretical framework and previous research that supports it.
Keywords: Audi Internal Effectiveness, Quality of Work and Independence of Internal Auditors.
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DOI: https://doi.org/10.37531/yum.v5i1.1552
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