INTERNAL AUDIT PADA PERUSAHAAN YANG MENERAPKAN LINGKUNGAN BISNIS DIGITAL
DOI:
https://doi.org/10.37577/ekonam.v5i1.546Abstract
Abstract belum tersedia.References
Albitar, K., Gerged, Ali Miftah., Kikhia, Hassa., & Hussainey, Khaled. 2020. Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting and Information Management
Appelbaum, D., Kogan, A. and Vasarhelyi, M.A. (2017), “Big data and analytics in the modern audit engagement: research needsâ€, Auditing: A Journal of Practice and Theory, Vol. 36 No. 4, pp. 1-27
Arens, A.A., RJ. Elder, M.S. Beaslley. 2008. Auditing dan Jasa Assurance : Pendekatan Terintegrasi. Erlangga. Jakarta.
Arthur, N., Tang, Q. and Lin, Z. 2015, “Corporate accruals quality during the 2008–2010 global financial crisisâ€, Journal of International Accounting, Auditing and Taxation, Vol. 25, pp. 1-15.
Canning, M., Gendron, Y. and O’Dwyer, B. (2018), “Auditing in a changing environment and the
constitution of cross-paradigmatic communication channelsâ€, Auditing: A Journal of Practice and Theory, Vol. 37 No. 2, pp. 165-174, doi: 10.2308/ajpt-10577.
Choiriyah, Ririn. 2012. Pengaruh Time Budget Pressure dan Pengalaman Kerja Auditor terhadap Kualitas Audit Kantor Akuntan Publik di Bali. Jurnal. Edisi III. Vol. 1.Universitas Negeri Yogyakarta
Coleman, D., Usvyatsky, O. and Koren, R. (2018), “Trends in cybersecurity breach disclosuresâ€, Audit Analytics
Cooper, B.J., Leung, P. and Mathews, C.M.H. (1994), “Internal audit: an Australian profileâ€, Managerial. Auditing Journal, Vol. 9 No. 3, pp. 13-19.
DeAngelo, L. 1981. Auditor Size and Auditor Qualityâ€, Journal of Accounting and Economics, 3.
Deloitte (2018), “The innovation imperative: forging internal audit’s path to greater impact and influenceâ€
DeZoort, F. Todd., and Alan T. Lord. 1997. A Review And Synthesis Of Pressure Effects Reseach In Accounting. Journal Of Accounting Literature Vol. 16
DeZoort, F., Hermanson, D.R. and Houston, R.W. 2002. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature. Wiley
Gerged, A.M., Mahamat, B.B. & Elmghaamez, I.K. 2020. Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350. Int J Discl Gov 17, 51–60 (2020).
Hay, D., Shires, K., Van Dyk, D. 2021. Auditing In The Time of Covid – The Impact of Covid-19 on Auditing in New Zealand and subsequent reform. Pacific Accounting Review 2021.
Heider, F. 1958. The psychology of interpersonal relations, New York: Wiley.
Ikatan Akuntan Indonesia (IAI). 2020. Press release-dampak pandemi Covid-19 terhadap penerapan PSAK 8 peristiwa setelah periode pelaporan dan PSAK 71 instrumen keuangan.
Jin’e, Y. and Dunjia, L. (1997), “Performance audit in the service of internal auditâ€, Managerial Auditing Journal, Vol. 12 Nos 4/5, pp. 192-195.
Kartikarini, Nurrahmah; Sugiarto; 2016; Pengaruh Gender, Keahlian, dan Skeptisisme Profesional terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi pada Badan Pemeriksa Keuangan Republik Indonesia); Universitas Gadjah Mada; Simposium Nasional Akuntansi XIX, Lampung
Kane, G.C., Palmer, D., Nguyen Phillips, A., Kiron, D. and Buckley, N. (2016), “Aligning the organization for its digital futureâ€, MIT Sloan Management Review, Vol. 58 No. 1, pp. 1- 27.
Kelley, T. and Margheim, L. (1990). The Impact of Time Budget Pressure, Personality and Leadership Variabel on Dysfunctional Behavior. Auditing: A Journal of Practice and Theory. Vol 9. (2). pp. 21-41.
Laudien, S.M. and Pesch, R. (2019), “Understanding the influence of digitalization on service firm business model design: a qualitative-empirical analysisâ€, Review of Managerial Science, Vol. 13No. 3, pp. 575-587.
Legner, C., Eymann, T., Hess, T., Matt, C., Böhmann, T., Drews, P., Mädche, A., Urbach, N. and Ahlemann, F. (2017), “Digitalization: opportunity and challenge for the business and information systems engineering communityâ€, Business and Information Systems Engineering, Vol. 59 No. 4, pp. 301-308, doi: 10.1007/s12599-017-0484-2
Lenz, R. and Hahn, U. 2015. "A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities", Managerial Auditing Journal, Vol. 30 No. 1, pp. 5-33.
Mulyadi and Puradiredja, K. 2002. Auditing. Jakarta: Salemba Empat
Pangesti, D. B., & Setyowati, W. 2018. Pengaruh persepsi etis, pengalaman auditor, tekanan ketaatan dan kompleksitas tugas terhadap kualitas audit judgement (Bachelor’s Thesis). Stikubank University, Semarang.
PwC (2018), “State of the internal audit profession study. Moving at the speed of innovation: the foundational tools and talents of technology-enabled internal auditâ€Rahayu, Siti Kurnia dan Suhayati, Ely. 2010. AUDITING, Konsep Dasar dan Pedoman Pemriksaan Akuntan
Publik. Yogyakarta : Graha Ilmu.
PwC (2019), “Annual global CEO survey: CEOs’ curbed confidence spell,s cautionâ€,
Simanjutak, Piter. 2008. “Pengaruh Time Budget Pressure dan Kesalahan Terhadap Penurunan Kualitas Audit (Reduced Audit Quality) (Study Empiris Pada Auditor KAP di Jakarta)â€. Tesis. Semarang : Universitas Diponegoro.
Soh, D.S.B. and Martinov-Bennie, N. (2015), “Internal auditors’ perceptions of their role in environmental, social and governance assurance and consultingâ€, Managerial Auditing Journal, Vol. 30 No. 1, pp. 80-111.
Sugiyono. 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Tandiontong, Mathius. 2015. Kualitas Audit dan Pengukurannya. Bandung. Alfabeta.
Tanudiredja, I. 2020. Technical news flash respons auditor atas pandemi Covid-19. Retrieved from www.iapi.or.id
Wirama, I Made Yasa dan Wirawati, Ni Gusti Putu. 2019. Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Bandung. e-Journal Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
Willett, C., and M. Page. 2006. A Survey of Time Budget Pressure and Irregular Auditing Practices Among Newly qualified UK Chartered Accountants. British Accounting Review 2.
Appelbaum, D., Kogan, A. and Vasarhelyi, M.A. (2017), “Big data and analytics in the modern audit engagement: research needsâ€, Auditing: A Journal of Practice and Theory, Vol. 36 No. 4, pp. 1-27
Arens, A.A., RJ. Elder, M.S. Beaslley. 2008. Auditing dan Jasa Assurance : Pendekatan Terintegrasi. Erlangga. Jakarta.
Arthur, N., Tang, Q. and Lin, Z. 2015, “Corporate accruals quality during the 2008–2010 global financial crisisâ€, Journal of International Accounting, Auditing and Taxation, Vol. 25, pp. 1-15.
Canning, M., Gendron, Y. and O’Dwyer, B. (2018), “Auditing in a changing environment and the
constitution of cross-paradigmatic communication channelsâ€, Auditing: A Journal of Practice and Theory, Vol. 37 No. 2, pp. 165-174, doi: 10.2308/ajpt-10577.
Choiriyah, Ririn. 2012. Pengaruh Time Budget Pressure dan Pengalaman Kerja Auditor terhadap Kualitas Audit Kantor Akuntan Publik di Bali. Jurnal. Edisi III. Vol. 1.Universitas Negeri Yogyakarta
Coleman, D., Usvyatsky, O. and Koren, R. (2018), “Trends in cybersecurity breach disclosuresâ€, Audit Analytics
Cooper, B.J., Leung, P. and Mathews, C.M.H. (1994), “Internal audit: an Australian profileâ€, Managerial. Auditing Journal, Vol. 9 No. 3, pp. 13-19.
DeAngelo, L. 1981. Auditor Size and Auditor Qualityâ€, Journal of Accounting and Economics, 3.
Deloitte (2018), “The innovation imperative: forging internal audit’s path to greater impact and influenceâ€
DeZoort, F. Todd., and Alan T. Lord. 1997. A Review And Synthesis Of Pressure Effects Reseach In Accounting. Journal Of Accounting Literature Vol. 16
DeZoort, F., Hermanson, D.R. and Houston, R.W. 2002. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature. Wiley
Gerged, A.M., Mahamat, B.B. & Elmghaamez, I.K. 2020. Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350. Int J Discl Gov 17, 51–60 (2020).
Hay, D., Shires, K., Van Dyk, D. 2021. Auditing In The Time of Covid – The Impact of Covid-19 on Auditing in New Zealand and subsequent reform. Pacific Accounting Review 2021.
Heider, F. 1958. The psychology of interpersonal relations, New York: Wiley.
Ikatan Akuntan Indonesia (IAI). 2020. Press release-dampak pandemi Covid-19 terhadap penerapan PSAK 8 peristiwa setelah periode pelaporan dan PSAK 71 instrumen keuangan.
Jin’e, Y. and Dunjia, L. (1997), “Performance audit in the service of internal auditâ€, Managerial Auditing Journal, Vol. 12 Nos 4/5, pp. 192-195.
Kartikarini, Nurrahmah; Sugiarto; 2016; Pengaruh Gender, Keahlian, dan Skeptisisme Profesional terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi pada Badan Pemeriksa Keuangan Republik Indonesia); Universitas Gadjah Mada; Simposium Nasional Akuntansi XIX, Lampung
Kane, G.C., Palmer, D., Nguyen Phillips, A., Kiron, D. and Buckley, N. (2016), “Aligning the organization for its digital futureâ€, MIT Sloan Management Review, Vol. 58 No. 1, pp. 1- 27.
Kelley, T. and Margheim, L. (1990). The Impact of Time Budget Pressure, Personality and Leadership Variabel on Dysfunctional Behavior. Auditing: A Journal of Practice and Theory. Vol 9. (2). pp. 21-41.
Laudien, S.M. and Pesch, R. (2019), “Understanding the influence of digitalization on service firm business model design: a qualitative-empirical analysisâ€, Review of Managerial Science, Vol. 13No. 3, pp. 575-587.
Legner, C., Eymann, T., Hess, T., Matt, C., Böhmann, T., Drews, P., Mädche, A., Urbach, N. and Ahlemann, F. (2017), “Digitalization: opportunity and challenge for the business and information systems engineering communityâ€, Business and Information Systems Engineering, Vol. 59 No. 4, pp. 301-308, doi: 10.1007/s12599-017-0484-2
Lenz, R. and Hahn, U. 2015. "A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities", Managerial Auditing Journal, Vol. 30 No. 1, pp. 5-33.
Mulyadi and Puradiredja, K. 2002. Auditing. Jakarta: Salemba Empat
Pangesti, D. B., & Setyowati, W. 2018. Pengaruh persepsi etis, pengalaman auditor, tekanan ketaatan dan kompleksitas tugas terhadap kualitas audit judgement (Bachelor’s Thesis). Stikubank University, Semarang.
PwC (2018), “State of the internal audit profession study. Moving at the speed of innovation: the foundational tools and talents of technology-enabled internal auditâ€Rahayu, Siti Kurnia dan Suhayati, Ely. 2010. AUDITING, Konsep Dasar dan Pedoman Pemriksaan Akuntan
Publik. Yogyakarta : Graha Ilmu.
PwC (2019), “Annual global CEO survey: CEOs’ curbed confidence spell,s cautionâ€,
Simanjutak, Piter. 2008. “Pengaruh Time Budget Pressure dan Kesalahan Terhadap Penurunan Kualitas Audit (Reduced Audit Quality) (Study Empiris Pada Auditor KAP di Jakarta)â€. Tesis. Semarang : Universitas Diponegoro.
Soh, D.S.B. and Martinov-Bennie, N. (2015), “Internal auditors’ perceptions of their role in environmental, social and governance assurance and consultingâ€, Managerial Auditing Journal, Vol. 30 No. 1, pp. 80-111.
Sugiyono. 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Tandiontong, Mathius. 2015. Kualitas Audit dan Pengukurannya. Bandung. Alfabeta.
Tanudiredja, I. 2020. Technical news flash respons auditor atas pandemi Covid-19. Retrieved from www.iapi.or.id
Wirama, I Made Yasa dan Wirawati, Ni Gusti Putu. 2019. Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Bandung. e-Journal Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
Willett, C., and M. Page. 2006. A Survey of Time Budget Pressure and Irregular Auditing Practices Among Newly qualified UK Chartered Accountants. British Accounting Review 2.
