![]() |
[email protected] |
![]() |
3275638434 |
![]() |
![]() |
Paper Publishing WeChat |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Nova Fernita Samosir, Aninditya Amanda, Iskandar Muda, Erlina
Full-Text PDF
XML 15 Views
DOI:10.17265/1548-6583/2025.03.007
Universitas Sumatera Utara, Medan, Indonesia
Internal audit plays a strategic role in ensuring the reliability of government financial statements, which are essential tools for achieving public financial accountability and transparency. This study aims to analyze the role of internal audit in improving the quality of government financial reporting using a literature review approach based on agency theory. The method employed is a systematic literature review of 12 scholarly articles (7 national and 5 international), as well as relevant books and official reports published within the last five years (2019-2024). The findings indicate that an effective and independent internal audit can reduce information asymmetry between the government (agent) and the public (principal), enhance compliance with Government Accounting Standards (SAP), and strengthen internal controls and financial governance. This study concludes that a competent internal audit function is a critical prerequisite for producing reliable, relevant, and accountable financial statements. The findings support agency theory and offer key recommendations for strengthening internal audit practices in the public sector.
internal audit, financial statement
quality, government, agency theory, literature review
Arista, D., et al. (2023). Pengaruh Standar Akuntansi Pemerintah dan Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah. Jurnal Keuangan Daerah, 10(1), 15-29.
Asnida, N., et al. (2021). Penerapan Sistem Informasi Manajemen dan Audit Internal terhadap Kualitas Laporan Keuangan. Jurnal Akuntansi & Audit Pemerintahan, 8(2), 51-66.
Atmanegara, A.W, Erlina, Adnans, A. (2021). Can Risk Culture Implementation Raising Internal Audit Quality in Case Time Budget Pressure is High? Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11-12 October, 2021, Padang-West Sumatra, Indonesia http://dx.doi.org/10.4108/eai.11-10-2021.2319570
Badaruddin, R., Muda, I., & Abdullah, S. (2020). Evaluasi Tindak Lanjut Rekomendasi Audit Internal Pemerintah Daerah. Jurnal Administrasi Publik, 11(2), 78-89.
BPKP. (2022). Pedoman Audit Internal Pemerintah. Jakarta: BPKP.
Budiantoro, H., et al. (2022). Pengaruh Peranan Audit Internal, Sistem Pengendalian Internal, dan Kompetensi Staf Akuntansi terhadap Kualitas Laporan Keuangan. Jurnal Akuntansi Publik Indonesia, 11(1), 22-38.
Crisp, J. (2023). Auditor-General Refuses to Sign Off on Batchelor Institute’s Misleading Financial Report. The Guardian.
Dachi, V.N, Vitalaya, F.L. (2020). Conceptual Framework (Based On Government Accounting Standards/SAP). Turkish Online Journal of Qualitative Inquiry, 11(4), 1044-1052. https://tojqi.net/index.php/journal/article/view/8221
Deloitte & Center for Audit Quality. (2023). 3 Ways to Improve Audit Committee Effectiveness. https://www2.deloitte.com
Financial Times. (2023). Governance Under Fire at Devolved Body Chaired by Lord Ben Houchen.
Guskhairani, U., & Zulvia, D. (2023). Pengaruh Internal Audit dan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan Pemerintah. Jurnal Ekonomi dan Kebijakan Publik, 12(2), 101-117.
Krippendorff, K. (2019). Content Analysis: An Introduction to Its Methodology (4th ed.). Thousand Oaks, CA: SAGE Publications.
Kurniawan, H., & Fadli, R. (2023). Digitalisasi Audit Internal: Peluang dan Tantangan di Sektor Publik. Jurnal Akuntansi dan Inovasi Teknologi, 6(1), 33-47.
Maulana, A., & Zulkarnain, M. (2020). Penerapan Teori Agensi dalam Pengelolaan Keuangan Sektor Publik. Jurnal Ekonomi dan Akuntansi Publik, 6(2), 75-88.
Moeller, R. R. (2020). Brink's Modern Internal Auditing: A Common Body of Knowledge. Wiley.
National Audit Office. (2024). Watchdog Refuses to Sign Off UK Public Sector Accounts Over Unreliable Data. https://www.nao.org.uk/
Nazir, M. (2021). Metode Penelitian. Jakarta: Ghalia Indonesia.
Nuraini, L., & Hasanah, U. (2022). Peran Audit Internal terhadap Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Akuntabilitas Pemerintah, 8(1), 55-70.
Oktavian, M. Praditia, D, Muda, I (2020). Implementation of Consolidated Government Financial Statements (Study of Medan City). Turkish Online Journal of Qualitative Inquiry, 11(4), 1067-1077. https://tojqi.net/index.php/journal/article/view/8225
Pemerintah Republik Indonesia. (2010). Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP).
Puspitasari, D., & Nugroho, R. (2020). Audit Internal dan Kualitas Laporan Keuangan Sektor Publik. Jurnal Akuntansi dan Kebijakan Publik, 9(1), 45-60.
Putri, A. P., & Wicaksono, T. (2022). Efektivitas Audit Internal dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Publik. Jurnal Ekonomi dan Kebijakan Publik, 13(3), 120-134.
Rahman, H., & Rahayu, S. (2021). Pengaruh Audit Internal terhadap Transparansi Keuangan Pemerintah Daerah. Jurnal Keuangan Negara, 15(2), 87-100.
Ridwan, H., & Fitriani, R. (2022). Insentif, Sanksi, dan Kinerja Pemerintah Daerah dalam Perspektif Teori Agensi. Jurnal Ilmu Pemerintahan dan Keuangan Publik, 9(2), 99-112.
Sari, M., & Lestari, D. (2021). Analisis Efektivitas Unit Audit Internal Pemerintah Daerah. Jurnal Keuangan dan Pemerintahan Daerah, 5(2), 44–58.
The Times. (2024). Plan for Regulator to Stop Financial Chaos in Councils. The Times UK.
Wulandari, S., & Santosa, D. (2021). Audit Internal dan Asimetri Informasi dalam Perspektif Teori Agensi. Jurnal Akuntabilitas Keuangan Negara, 8(1), 34-49.