KUALITAS AUDIT INTERNAL UNTUK KINERJA PERUSAHAAN: TINJAUAN LITERATUR SISTEMATIKA
DOI:
https://doi.org/10.32897/jsikap.v8i2.3456Kata Kunci:
Audit Internal, Kualitas Audit Internal, Kinerja PerusahaanAbstrak
Mengidentifikasi titik lemah dalam manajemen keuangan dan sistem pengendalian serta peluang potensial untuk meningkatkan kinerja peusahaan merupakan tanggung jawab seorang auditor internal. Auditor internal yang independen, profesional, dan kompeten mampu memberikan kontribusi positif terhadap efisiensi operasional, pengelolaan risiko, dan akuntabilitas perusahaan. Selain itu, objektivitas auditor internal dalam memberikan rekomendasi perbaikan dapat meningkatkan tindak lanjut manajemen terhadap temuan audit. Penelitian ini bertujuan untuk menelusuri faktor-faktor yang memperngaruhi kualitas audit internal untuk peningkatan kinerja perusahaan. Metode penelitian dalam penelitian ini berupa tinjauan literature. Diperoleh tujuh jurnal yang menjadi tinjuan literature dengan menggunakan software VOSviewer dan Publish or Perish. Hasil penelitian menunjukkan bahwa terdapat beberapa faktor internal dan faktor eksternal yang mempengaruhi kualitas audit internal. Temuan penelitian ini memberikan implikasi praktis bagi perusahaan dalam meningkatkan kualitas audit internal mereka sebagai sarana untuk meningkatkan kinerja perusahaan.. Manajemen perusahaan diharapkan dapat memberikan dukungan yang memadai terhadap fungsi audit internal dan memastikan auditor internal memiliki keterampilan dan sumber daya yang cukup untuk menjalankan tugas mereka dengan baik.
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