THE QUALITY OF INTERNAL AUDIT'S ROLE, GOOD CORPORATE GOVERNANCE, AND HIGH-QUALITY CORPORATE VALUE: A LITERATURE REVIEW
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Aug 28, 2023
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Abstract
In this study, the aim is to find out what the role of internal audit is in creating and managing corporate governance to increase quality company value through a review of the results of previous studies. Which method is called a qualitative research method with an approach through literature review or collection and mapping of results from previous researchers? The journals for this research were obtained through Google Scholar and SINTA. Then for the research results obtained, internal audit has a very important role in creating and managing corporate governance. Internal audit will deploy all methods that can improve the quality of corporate governance to increase corporate value. This aims to attract back the interest of creditors and investors and to prevent fraud or cheating.
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FAUZIYAH, Aisyah Nur; ROCHAYATUN, Sulis.
THE QUALITY OF INTERNAL AUDIT'S ROLE, GOOD CORPORATE GOVERNANCE, AND HIGH-QUALITY CORPORATE VALUE: A LITERATURE REVIEW.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 243-252, aug. 2023.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2220>. Date accessed: 02 may 2024.
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References
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Handayati, P., Tham, Y. H., Yuningsih, Y., Rochayatun, S., & Meldona. (2022). Audit Quality, Corporate Governance, Firm Characteristics And Csr Disclosures— Evidence From Indonesia. Journal Of Corporate Accounting And Finance, 33(3), 65–78. Https://Doi.Org/10.1002/Jcaf.22548
Kustina, K. T. (2017). Peran Audit Internal Dan Komitmen Manajemen Dalam Penerapan Good Corporate Governance. Jurnal Ilmiah Akuntansi Dan Bisnis, 2(1), 43–72. Https://Doi.Org/10.1155/2016/7343965
Lestari, I. F., & Oktaviana, U. K. (2020). Peranan Komite Audit Dan Dewan Pengawas Syariah Terhadap Kualitas Laporan Keuangan (Studi
Kasus Pada Bprs Di Jawa Timur). El Dinar, 8(1), 29. Https://Doi.Org/10.18860/Ed.V8i1.7611
Merawati, E. E., & Hatta, I. H. (2015). Komite Audit, Audit Internal, Dan Audit Eksternal Sebagai Pengawas Solvabilitas Perusahaan Asuransi. Jurnal Akuntansi Multiparadigma, 2002. Https://Doi.Org/10.18202/Jamal.2015.04.6002
Padang, N. N. (2023). Peran Audit Internal Dalam Meningkat Tata Kelola Perusahaan.
Peran Audit Internal Dalam Meningkatkan Tata Kelola Perusahaan, 4(1), 88–100.
Putri, Fiona Vista Ngelo, A. A. (2022). Studi Kepustakaan : Peranan Fungsi Audit Internal Dalam Menciptakan Tata Kelola Yang Baik. Jurnal Akuntansi, 11, 130–141.
Putri, G. A., Akuntansi, P. S., Ekonomi, F., Islam, U., & Surakarta, B. (2022). Pengaruh Tata Kelola Perusahaan Dan Audit Internal Terhadap Kinerja Perusahaan Jasa Kontruksi. Jurnal Akuntansi Dan Keuangan, 11(2), 145–155.
Rinjani. (2022). Peran Auditor Internal Dan Auditor Eksternal Dalam Upaya Pemberantasan Korupsi. E-Jurnal Akuntansi Tsm, 2(2), 1083–1098.
Rizkyana, D., Gunawan, H., & Purnamasari, P. (2015). Pengaruh Audit Internal Dan Audit Eksternal Terhadap Pencegahan Fraud (Survey Pada Bumn Di Kota Bandung, Jawa Barat). In Prosiding Akuntansi (Vol. 1, Issue 1, Pp. 287–293).
Salampessy, A. P. (2016). Analisis Pengaruh Penerapan Audit Internal Dan Audit Eksternal Terhadap Kualitas Good Governance. Jurnal Ekonomi, Volume 18 Nomor 3, Oktober 2016, 18, 10–27.
Segah, B. (2018). Dua Sisi Auditing: Audit Eksternal Dan Internal Pemerintah. Anterior Jurnal, 18(1), 30–39. Https://Doi.Org/10.33084/Anterior.V18i1.433
Wahyuni, N., & Wafiroh, N. L. (2023). Good Corporate Governance Disclosures And Financial Performance : Islamic Social Reporting And Zakah Disclosures As Mediating. El Dinar : Jurnal Keuangan Dan Perbankan Syariah, 11(1), 18–34.
Yohendra, Cynthia L. S., M. (2022). Analisis Tata Kelola Perusahaan, Dan Nilai Perusahaan. Jurnal Manajemen, 6(2), 73–82. Https://Doi.Org/10.54964/Manajemen.V6i2.205
Yuliana, I., & Sartika, F. (2020). Mediating Effect Of Islamic Social Reporting On The Relationship Between Good Corporate Governance And Company Value : The Case Of The State-Owned Enterprises. Global Review Of Islamic Economics And Business, 8(1), 1–11.
Zunaedi, B. N. F., Annisa, H. R., & Dewi, M. (2022). Fungsi Internal Audit Dan Manajemen Risiko Perusahaan: Sebuah Tinjauan Literatur. Jurnal Bisnis Dan Akuntansi, 24(1), 59–70. Https://Doi.Org/10.34208/Jba.V24i1.1159