Environmental Control, Internal Auditor and Good University Governance

Sukirman Sukirman; Retnoningrum Hidayah; Dhini Suryandari; Ima Nur Kayati; Bisri Rahayuningsih; Sarifa Aini; Nanda Riski; Muslikhin Muslikhin

doi:10.1051/e3sconf/202131705016

All issues

Volume 317 (2021)

E3S Web Conf., 317 (2021) 05016

References

Open Access

Issue		E3S Web Conf. Volume 317, 2021 The 6^th International Conference on Energy, Environment, Epidemiology, and Information System (ICENIS 2021)


Article Number		05016
Number of page(s)		7
Section		Information System Management and Environment
DOI		https://doi.org/10.1051/e3sconf/202131705016
Published online		05 November 2021

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[3] Mardiasmo, Indonesian Public Sector Accounting. Jogjakarta, Indonesia: Andi, (2004) [Google Scholar]
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T. Tuanakotta, Audit Berbasis ISA (International Standard on Auditing). Jakarta: Salemba Empat, (2013) [Google Scholar]
N. D. Puspitarini, “Peran Satuan Pengawasan Intern dalam Pencapaian Good University Governance pada Perguruan Tinggi Berstatus PK-BLU,” Account. Anal. J., vol. 1, no. 2, 2012, doi: https://doi.org/10.15294/aaj.v1i2.706. (2012) [Google Scholar]
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J. Stewart and N. Subramaniam, “Internal Audit Independence and Objectivity: Emerging Research Opportunities,” Manag. Audit. J., vol. 25, no. 4, pp. 328–360, 2010, doi: https://doi.org/10.1108/02686901011034162. (2010) [Google Scholar]
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Suriyani and Zainuddin, “Pengaruh Satuan Pengawasan Internal (SPI) dan Penerapan Internal auditor terhadap Pencapaian Good University Governance (GUG) Pada Universitas Islam Negeri Raden Fatah Palembang,” J. Ilm. Bina Manaj., vol. 4, no. 1, 2021, doi: https://doi.org/10.33557/jibm.v4i1.1279. (2021) [Google Scholar]
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N. Yasin, M. J. Ghaneem, and L. Rustom, “The Role of Internal Audit Function in Corporate Governance: An Empirical Study on Commercial Banks in Lebanon,” (2011) [Google Scholar]
F. N. Yudianti and I. H. Suryandari, “Internal auditor and Risk Management in Ensuring Good University Governance,” J. Educ. Vocat. Res., vol. 6, no. 2, pp. 6–12, 2015, doi: https://doi.org/10.22610/jevr.v6i2.183. [Google Scholar]
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[1] D. N. Rahmatika, “The Impact of Internal Audit Function Effectiveness on Quality of Financial Reporting and its Implications on Good Government Governance Research on Local Government Indonesia,” Res. J. Financ. Account., vol. 5, no. 18, (2014) [Google Scholar]

[2] ACFE, “Survai Fraud Indonesia,” Association of Certified Fraud Examiners, 2019. https://acfe-indonesia.or.id/survei-fraud-indonesia/ (accessed Feb. 01, 2020). [Google Scholar]

[3] [3] Mardiasmo, Indonesian Public Sector Accounting. Jogjakarta, Indonesia: Andi, (2004) [Google Scholar]

[4] M. A. Puspitasari, “ICW Temukan Lima Modus Korupsi di Kampus,” 2020. [Online]. Available: https://koran.tempo.co/read/nasional/453801/kasus-dugaan-korupsi-di-kampus? (2020) [Google Scholar]

[5] S. Wijatno, Pengelolaan Perguruan Tinggi Secara Efisien, Efektif dan Ekonomis untuk Meningkatkan Penyelenggaraan Pendidikan dan Mutu Lulusan. Jakarta: Salemba Empat, (2009) [Google Scholar]

[6] T. Tuanakotta, Audit Berbasis ISA (International Standard on Auditing). Jakarta: Salemba Empat, (2013) [Google Scholar]

[7] N. D. Puspitarini, “Peran Satuan Pengawasan Intern dalam Pencapaian Good University Governance pada Perguruan Tinggi Berstatus PK-BLU,” Account. Anal. J., vol. 1, no. 2, 2012, doi: https://doi.org/10.15294/aaj.v1i2.706. (2012) [Google Scholar]

[8] F. Widjaja and R. H. Mustamu, “Pengaruh Sistem Pengendalian Internal terhadap Implementasi Prinsip-prinsip Good Corporate Governance pada Perusahaan Insdustri Keramik,” AGORA, vol. 2, no. 1, (2014) [Google Scholar]

[9] N. Wardah, “Pengaruh Peran dan Kinerja Auditor Internal terhadap Efektivitas Sistem Pengendalian Internal,” Universitas Islam Syarif Hidayatullah, (2015) [Google Scholar]

[10] J. Arifin, “Determinan Kecurangan Akuntansi di Lingkungan Perguruan Tinggi,” J. Ekon. dan Keuang., vol. 4, 2020, doi: https://doi.org/10.24034/j25485024.y2020.v4.i2.4035. (2020) [Google Scholar]

[11] R. R. Satyal, “Audit Profile: Office of The Auditor General of Nepal International Journal of Government Auditing,” ABI/ Inf., vol. 33, no. 4, p. 26, (2006) [Google Scholar]

[12] E. Suyono and E. Hariyanto, “Relationship Between Internal auditor, Internal Audit, and Organization Commitment With Good Governance: Indonesian Case.,” China-USA Bus. Rev., vol. 11, no. 9, pp. 1237–1245, 2012, doi: 10.17265/1537-1514/2012.09.006. (2012) [Google Scholar]

[13] J. Stewart and N. Subramaniam, “Internal Audit Independence and Objectivity: Emerging Research Opportunities,” Manag. Audit. J., vol. 25, no. 4, pp. 328–360, 2010, doi: https://doi.org/10.1108/02686901011034162. (2010) [Google Scholar]

[14] P. Nila and Viriyanti, “The Relationship Between Internal auditor and Good Corporate Governance (Survey on State Owned Enterprises in Bandung, Indonesia),” Widyatama Univ. Work. Pap., (2008) [Google Scholar]

[15] Suriyani and Zainuddin, “Pengaruh Satuan Pengawasan Internal (SPI) dan Penerapan Internal auditor terhadap Pencapaian Good University Governance (GUG) Pada Universitas Islam Negeri Raden Fatah Palembang,” J. Ilm. Bina Manaj., vol. 4, no. 1, 2021, doi: https://doi.org/10.33557/jibm.v4i1.1279. (2021) [Google Scholar]

[16] J. V. Carcello, D. R. Hermanson, and K. Raghunandan, “Changes in Internal Auditing During The Time of The Major US Accounting Scandals,” Int. J. Audit., vol. 9, no. 2, pp. 117–127, (2005) [Google Scholar]

[17] A. Virginia, K. Eleni, P. Dimitrios, and X. Chrysoula, “The Role of Financial Accounting Information in Strengthening Corporate Control Mechanism to Alleviate Corporate Corruption,” Univ. Maced. Work. Pap., (2009) [Google Scholar]

[18] N. Yasin, M. J. Ghaneem, and L. Rustom, “The Role of Internal Audit Function in Corporate Governance: An Empirical Study on Commercial Banks in Lebanon,” (2011) [Google Scholar]

[19] F. N. Yudianti and I. H. Suryandari, “Internal auditor and Risk Management in Ensuring Good University Governance,” J. Educ. Vocat. Res., vol. 6, no. 2, pp. 6–12, 2015, doi: https://doi.org/10.22610/jevr.v6i2.183. [Google Scholar]

[20] R. de Oliveira, J. Leitao, and H. Alves, “Corporate Governance and Sustainability in HEIs,” Emerald Publ. Ltd., vol. 22, 2020, doi: https://doi.org/10.1108/S2055-364120200000022016. [Google Scholar]