Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics

Aidi, Ahmadi; Agoestyowati, Redjeki; Susanto, Imam; Supriyono, Supriyono; Rahman, Dinda Aulia

doi:10.52728/ijtc.v2i4.362

Cited by 3 publications

(3 citation statements)

References 8 publications

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“…The previous study determined the impact of internal auditor's competence and the impact of independence on internal audit quality and internal control effectiveness. The findings indicate that internal auditors' competence and independence significantly affect the quality of internal audits (Aidi et al, 2022). Role ambiguity and conflict significantly and negatively affect DGT UKI (Directorate General of Taxes Internal Compliance Unit) officers' independence commitment.…”

Section: H2 Ia Effectiveness Has a Positive Effect On Gugmentioning

confidence: 91%

The Role Of Independence And Effectiveness Of Internal Audit To Good University Governance

Sulistiani

Puspitasari

Hasanah

2023

JRAK

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Purpose: This study aims at providing an empirical evidence of the effectiveness of the Internal Audit (IA) as a mediating variable in the association of IA independence and Good University Governance (GUG). Methodology/approach: A quantitative research using survey methods was carried out by applying Wrap PLS software for the data processing. The primary data were in the form of questionnaires, which were distributed to IA unit members from 58 state Islamic higher education institutions in Indonesia. There are 107 questionnaires that are accepted and processed. Findings: The results show that independence does not influence GUG directly. However, the effectiveness of IA proved the capability of mediating the relationship between IA independence and GUG. Internal auditors in higher education institutions are still unable to fully maintain their independence. It happened because, apart from being an auditor, lecturers act as auditees in their capacity as educators. Practical implications: For policymakers, the results of this research can be used as an input or a basis for establishing new regulations, especially regarding IA in Higher Education. For State Islamic Higher Education, this study provides recommendations for the need to increase the independence and effectiveness of the IA because it can support the achievement of GUG. Originality/value: This study uses IA objects in state Islamic universities throughout Indonesia. This research model is different from previous research by placing IA effectiveness in the relationship between IA independence and GUG.

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Section: H2 Ia Effectiveness Has a Positive Effect On Gugmentioning

confidence: 91%

The Role Of Independence And Effectiveness Of Internal Audit To Good University Governance

Sulistiani

Puspitasari

Hasanah

2023

JRAK

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“…In each element, all relevant internal audit policies, processes and procedures have been defined, documented and integrated, where (1) the Inspectorate has implemented an HR Management process to create a work environment that allows auditors to perform at their best according to their abilities. (2) The Inspectorate has implemented Professional Practices that enable internal audit activities to be carried out effectively and with professional expertise and care. (3) The Inspectorate has implemented Accountability and Performance Management to manage, implement and control the operations of internal audit activities and account for its performance and results.…”

Section: Findings Of Obstacles and Challengesmentioning

confidence: 99%

Evaluation Of The Implementation Of The Internal Audit Capability Model (IACM) Level 3 In The Supervision System Of The Inspectorate General Of The Ministry Of Agriculture

Parulian Simanjuntak,

Sensi W

2023

International Journal of Science, Technology & Management

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This thesis discusses the IACM level 3 evaluation of the supervision system of the Inspectorate General of the Ministry of Agriculture to determine the gap between the capability conditions of the Inspectorate of the Ministry of Agriculture and the needs of stakeholders, and areas of improvement that need to be followed up to provide suggestions for improving the capability of the Inspectorate General of the Ministry of Agriculture. The research method used is a qualitative method with a case study approach. The informants in this research consisted ofSecretary of the Inspectorate General, Inspectorate I, Inspectorate III, Inspectorate IV,Investigation Inspectorate andInspector IIInspectorate General of the Ministry of Agriculture.The data used in this research consists of primary data and secondary data. Data collection was carried out through document analysis and interviews. Qualitative data analysis is carried out involving data reduction, data presentation, and drawing conclusions. The results of this research show that the supervision activities carried out by the Inspectorate General of the Indonesian Ministry of Agriculture are at Level 3 or only carry out supervision activities on compliance audits.In general, the Office of the Inspector General of the Ministry of Agriculture has reached level 3 (integrated). Within each element, all relevant internal audit policies, processes and procedures are defined, documented and integrated.

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“…International standards have highlighted two terms, which are objectivity (referring to the state of mind) and independence (referring to the state of affairs) (IIA, 2017). Objectivity means that the internal auditors will perform their audit work with an objective attitude and make objective professional judgements, while independence means a freedom from conditions that threaten objectivity (Aidi et al, 2022). Independence is the state where the auditors are not easily influenced by others.…”

Section: Problem Statementmentioning

confidence: 99%

An Internal Auditor’s Commitment to Independence: The Effect of Professional Scepticism, Self-Efficacy and Job Satisfaction

Abidin

Zarkasi²,

Hamid³

et al. 2023

AFR

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Internal auditors have found it difficult to exercise independence when management interferes with their work. This is because they are part of and work for the organisation. This study investigated the relationships between professional scepticism, self-efficacy, job satisfaction, and commitment to independence. Data were collected using questionnaires. 77 out of 325 questionnaires were returned from heads of in-house internal auditors of Malaysian listed companies. Multiple regression analysis was utilised to determine the link between the independent and dependent variables. After testing the three hypotheses, the findings indicate that professional scepticism and self-efficacy significantly impact commitment to independence, whereas job satisfaction has no significant impact on them. These associations suggested that the internal auditor is more committed to independence when professional scepticism and self-efficacy are higher. By demonstrating the link between professional scepticism, self-efficacy, job satisfaction, and Malaysian internal auditors' commitment to independence, this study considerably adds to the body of knowledge on internal auditing and management.

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Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics

Cited by 3 publications

References 8 publications

The Role Of Independence And Effectiveness Of Internal Audit To Good University Governance

The Role Of Independence And Effectiveness Of Internal Audit To Good University Governance

Evaluation Of The Implementation Of The Internal Audit Capability Model (IACM) Level 3 In The Supervision System Of The Inspectorate General Of The Ministry Of Agriculture

An Internal Auditor’s Commitment to Independence: The Effect of Professional Scepticism, Self-Efficacy and Job Satisfaction

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