Peran Strategis Internal Audit dalam Meningkatkan Tata Kelola Perusahaan

Studi kasus pada Perusahaan Sektor Keuangan

Authors

  • Titin Nur Azizah Universitas 17 Agustus 1945 Surabaya
  • Putri Ayu Evitasari Universitas 17 Agustus 1945 Surabaya
  • Irda Agustin Kustiwi Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.58192/ebismen.v3i1.1778

Keywords:

internal audit, corporate, strategic

Abstract

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

References

Bagaskara. (2023, 04 10). Pengertian Audit Internal serta Tujuan dan Penerapannya. Retrieved from mutu certification: https://mutucertification.com/tujuan-penerapan-audit-internal/

BNI. (2022, - -). Tata Kelola Perusahaan. Retrieved from BNI Perusahaan Tata Kelola Laporan-Tahunan-GCG-2022: https://www.bni.co.id/Portals/1/BNI/Perusahaan/TataKelola/Docs/Laporan/Laporan-Tahunan-GCG-2022.pdf

HASIBUAN, K. A. (2018, 10 25). PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD (Studi Kasus pada PT. Taspen (Persero) KCU MEDAN). Retrieved from uinsu: http://repository.uinsu.ac.id/5828/1/Skripsi%20FIX%20Baru.pdf

MEILANI, A. (2017, 10 16). PERAN AUDIT INTERNAL DALAM MENDUKUNG GOOD. Retrieved from digilibadmin.unismuh: https://digilibadmin.unismuh.ac.id/upload/3649-Full_Text.pdf

Rito, F. A. (2018). PERAN AUDIT INTERNAL DALAM GOOD CORPORATE. Jurnal Ekonomi dan Bisnis, 79-99.

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Published

2023-12-28

How to Cite

Titin Nur Azizah, Putri Ayu Evitasari, & Irda Agustin Kustiwi. (2023). Peran Strategis Internal Audit dalam Meningkatkan Tata Kelola Perusahaan: Studi kasus pada Perusahaan Sektor Keuangan. Jurnal Ekonomi, Bisnis Dan Manajemen, 3(1), 240–251. https://doi.org/10.58192/ebismen.v3i1.1778

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