Competence of Internal Auditors in Higher Education

Hamengkubuwono Hamengkubuwono

doi:10.35445/alishlah.v14i2.1199

Competence of Internal Auditors in Higher Education

Hamengkubuwono Hamengkubuwono

Abstract

The purpose of this study is to analyze the independence and competence of internal auditors in improving audit quality results. In the quality management cycle, the role of both external and internal auditors cannot be separated. The Auditor Activity Report provides various feedback for improvement. Because auditors must have the required competencies. There are 45 minimum competencies that auditors at Institut Agama Islam Negeri Curup must possess. From the research findings, there are several competencies that have not been mastered optimally, namely the ability to explain concepts or ideas orally or in writing clearly and fluently, have not attended training at least once a semester, managing audit management, innovative, professional, systematic nature, understanding of definition and terms of quality requirements and understanding of measurement, analysis and improvement.

Keywords

Competence, Auditor Internal, Institut Agama Islam Negeri Curup

Full Text:

PDF

References

Ajzen, I. (1985). From Intentions to Action: A Theory of Planned Behavior. In J. Kuhl & J. Beckmann (Eds.), Action-Control: From Cognition to Behavior (pp. 11–39). Heidelberg: Springer-Verlag. https://doi.org/10.1007/978-3-642-69746-3_2

Alim, M., Hapsari, T., & Purwanti, L. (2007). Pengaruh Kompetensi dan Independensi terhadap kualitas audit dengan etika auditor sebagai variable moderasi. Simposium Nasional Akuntansi X, 1–26. Makassar: Universitas Hasanuddin.

Anggraini, F., Lestari, P., & Informatika, P. S. (2019). Faktor yang mempengaruhi kualitas kinerja dosen dalam proses belajar mengajar. 6(1), 69–76.

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/https://doi.org/10.1016/0165-4101(81)90002-1

Fathurrochman, I. (2021). Online Evaluation System in the Pandemic Disruption in Madrasah: Opportunities and Challenges Based on Qualitative Report. Jurnal Iqra’ : Kajian Ilmu Pendidikan, 6(2), 184–197.

Gea, F., & Widhiyani, N. L. S. (2018). Etika Auditor Sebagai Pemoderasi Pengaruh Kompetensi dan Tekanan Anggaran Waktu Terhadap Kualitas Audit. E-Jurnal Akuntansi; Vol 24 No 1 (2018)DO - 10.24843/EJA.2018.V24.I01.P12 .

Guillen-Royo, M., & Wilhite, H. L. (2015). Wellbeing and sustainable consumption. In Global handbook of quality of life (pp. 301–316). Springer.

Haryanto, N., & Susilawati, C. (2018). Pengaruh Kompetensi, Independensi dan Profesionalisme auditor internal terhadap kualitas audit. Jurnal Akuntansi Bisnis, 16(1), 42–55.

Iso, H., Date, C., Yamamoto, A., Toyoshima, H., Tanabe, N., Kikuchi, S., … others. (2002). Perceived mental stress and mortality from cardiovascular disease among Japanese men and women: the Japan Collaborative Cohort Study for Evaluation of Cancer Risk Sponsored by Monbusho (JACC Study). Circulation, 106(10), 1229–1236.

Kepala BKN. (2003). Keputusan Kepala Badan Kepegawaian Negara Nomor 46A tahun 2003. Jakarta: BKN.

Libby, R., & Frederick, D. M. (1990). Experience and the ability to explain audit findings. Journal of Accounting Research, 28(2), 348–367.

Mendiknas RI. (2002). Keputusan Mendiknas RI Nomor Nomor: 045/U/2002 tengant Kurikulum Inti Pendidikan Tinggi. Jakarta: Kementerian Pendidikan Nasional RI.

Prabowo, N. C. (2017). Mengevaluasi Produktivitas Pekerjaan Audit.

Putra, I., Sujana, E., & Darmawan, N. (2014). Pengaruh Kompetensi Auditor Internal dan Kualitas Jasa Audit Internal Terhadap Efektivitas Pengendalian Intern dan Perwujudan Good Corporate Governance (GCG) (Studi Empiris Pada Hotel di Kawasan Lovina, Kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1), 1–11.

Rahmawati, M., & Fajar, C. M. (2017). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah Kota Bandung. Jurnal Kajian Akuntansi, 1(1).

Railfan, R. (2016). Kompetensi Auditor Internal.

Reni, R. (2014). Pengaruh Kompetensi, objektivitas dan integritas auditor terhadap kualitas hasil kerja auditor. Universitas Negeri Padang.

Sihwahjoeni, S. (2011). Evaluasi Kualitas Fungsi Internal Auditor Dalam Meningkatkan Efektivitas Bank. Jurnal Keuangan Dan Perbankan, 15(3), 466–478.

Stufflebeam, D. L. (2001). The meta evaluation imperative. American.Journal of Evaluation, 22(2), 183–209.

Sujana, E. (2012). Pengaruh kompetensi, motivasi, kesesuaian peran dan komitmen organisasi terhadap kinerja auditor internal inspektorat pemerintah kabupaten pada kantor inspektorat kabupaten Bandung dan Buleleng. Jurnal Ilmiah Akuntansi Dan Humanika, 2(1), 1–27. https://doi.org/10.23887/jinah.v2i1.551

Todea, N., Stanciu, I., & Joldoş, A. (2011). Environmental Audit, A Possible Source Of Information for Financial Auditors. Annales Universitatis Apulensis-Series Oeconomica, 13(1), 66–74.

Trinova, Z., Iskandar, A., Fathurrochman, I., Damayanto, A., & Fatmawati, E. (2022). Islamic Boarding School Education Leadership in Supporting Virtual Learning During the Pandemic Period in Indonesia. Jurnal Iqra’ : Kajian Ilmu Pendidikan, 7(1), 14–31. https://doi.org/https://doi.org/10.25217/ji.v7i1.1460

UGM. (2019). Pelatihan Auditor Mutu Internal (AMI).

Wahyuni, H. I. (2018). Kebijakan Media Baru Di Indonesia:(Harapan Dinamika Dan Capaian Kebijakan Media Baru Di Indonesia). Ugm Press.

DOI: https://doi.org/10.35445/alishlah.v14i2.1199