Hubungan Antara Audit Internal Dan Kualitas Laporan Keuangan  Di SMKN 1 Surabya

Sofi Yulia Rakhmawati

doi:10.30640/dewantara.v2i2.1034

Authors

Sofi Yulia Rakhmawati Universitas Negeri Surabaya

DOI:

https://doi.org/10.30640/dewantara.v2i2.1034

Keywords:

School internal audit, financial reports.

Abstract

This study aims to analyze the relationship between internal audit and the quality of financial reporting at SMKN 1 Surabaya. Data collection was carried out through interviews with relevant parties in the school, such as the school finance sub-section. Data analysis was carried out using a qualitative descriptive analysis technique, in which the results of the interviews were analyzed and interpreted to understand the relationship between internal audit and the quality of financial reporting at SMKN 1 Surabaya. Internal audit plays an important role in improving the quality of financial reports because internal audit plays an important role in checking financial and accounting activities carried out internally in an organization. Internal audit helps ensure that information on financial and accounting activities in schools is carried out correctly and in accordance with applicable rules and regulations. In the context of schools, the quality of financial reporting is very important because schools are public educational institutions that are funded by the government and the general public. Internal audits at SMKN 1 Surabaya are carried out regularly to control all school activity programs, identify problems that occur, check financial reports, and provide recommendations for improvement. The results of the study show that internal audit contributes positively to the quality of financial reporting at SMKN 1 Surabaya.

References

Arief, R. (2016). Peran Audit Internal Atas Kualitas Pemeriksaan Laporan Keuangan Serta Hubungan Kinerja Audit Internal Dengan Oleh Audit Eksternal Pada Sebuah Perusahaan. Jurnal Ekonomi, 7(1), 74–81. https://media.neliti.com/media/publications/78768-ID-peran-audit-internal-atas-kualitas-pemer.pdf

Arumsari, C. (2016). The Role of Internal Auditor in Public Sector. International Conference on Education, 180–182.

Christianto, E., & Soeherman, B. (2019). Peran Auditor Internal Sebagai Watchdog, Consultant, atau Catalyst? Studi Kasus Di Universitas Surabaya. Calyptra, 7(2), 677–692.

Edy Firmansyah, Anto Tulim, Dina Hastalona, & Desliani Zalukhu. (2022). Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Rentabilitas Pada PT Wijaya Karya. AKUA: Jurnal Akuntansi Dan Keuangan, 1(1), 18–27. https://doi.org/10.54259/akua.v1i1.270

Fahmi, M., & Syahputra, M. R. (2019). Peranan Audit Internal Dalam Pencegahan (Fraud). Liabilities (Jurnal Pendidikan Akuntansi), 2(1), 24–36. https://doi.org/10.30596/liabilities.v2i1.3327

Fatimah, K., & Pramudyastuti, O. L. (2022). Analisis Peran Audit Internal Dalam Upaya Pencegahan Dan Pendeteksian Kencenderungan Kecurangan Akuntansi (Fraud). Jurnal Ilmiah Akuntansi Dan Bisnis, 7(2), 235–243. https://doi.org/10.38043/jiab.v7i2.3794

Penerapan, A., Berdasarkan, A., Pp, P., Tahun, N. O., & Province, S. (2005). Atas Penyusunan Laporan Keuangan Pemerintah Provinsi. 3(24), 413–421.

Rahmayuni, S. (2017). Peranan Laporan Keuangan dalam Menunjang Peningkatan Pendapatan Pada UKM. JSHP ( Jurnal Sosial Humaniora Dan Pendidikan), 1(1), 93. https://doi.org/10.32487/jshp.v1i1.239

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D. In Journal of Chemical Information and Modeling. 53(9).

Tanjung, A. H. (2012). Akuntansi Pemerintahan Daerah Berbasis Akrual. Alfabeta.