Published: 2024-10-01

Literature Review: Pengaruh Peran Audit Internal , Sistem Pengendalian Internal dan Audit Manajemen Terhadap Good Corporate Governance (GCG) Pada Badan Usaha Milik Negara di Indonesia

DOI: 10.35870/jemsi.v10i5.3074

Aulia Rahman Harahap
  • Aulia Rahman Harahap: Universitas Harapan Medan , Indonesia . image/svg+xml
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Abstract

Penelitian ini bertujuan untuk meninjau literatur mengenai pengaruh audit internal, sistem pengendalian internal, dan audit manajemen terhadap penerapan tata kelola perusahaan yang baik (Good Corporate Governance, GCG) pada Badan Usaha Milik Negara (BUMN). Audit internal berfungsi sebagai mekanisme pengawasan independen yang memastikan integritas operasional dan kepatuhan terhadap peraturan. Sistem pengendalian internal yang efektif memainkan peran krusial dalam mengidentifikasi dan mengelola risiko, serta memastikan akurasi pelaporan keuangan. Audit manajemen, yang menilai efisiensi dan efektivitas operasional, memberikan rekomendasi untuk perbaikan yang berkelanjutan. Melalui tinjauan literatur ini, ditemukan bahwa ketiga elemen tersebut saling berinteraksi untuk menciptakan lingkungan pengendalian yang kuat, meningkatkan transparansi, dan memperkuat akuntabilitas dalam pengelolaan BUMN. Hasil kajian ini diharapkan dapat memberikan wawasan bagi praktisi dan peneliti dalam memahami pentingnya penerapan audit dan pengendalian internal yang baik guna mencapai tata kelola perusahaan yang optimal.

Keywords

Audit Internal, Sistem Pengendalian Internal, Audit Manajemen, Good Corporate Governance (GCG)

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How to Cite

Harahap, A. R. (2024). Literature Review: Pengaruh Peran Audit Internal , Sistem Pengendalian Internal dan Audit Manajemen Terhadap Good Corporate Governance (GCG) Pada Badan Usaha Milik Negara di Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(5), 2985-2992. https://doi.org/10.35870/jemsi.v10i5.3074
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 5 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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