PENGARUH AUDIT INTERNAL, PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN STUDI KASUS PADA PT RAJAWALI NUSANTARA INDONESIA (ID FOOD)

Maduwu, Rivald Lalazisokhi (2024) PENGARUH AUDIT INTERNAL, PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN STUDI KASUS PADA PT RAJAWALI NUSANTARA INDONESIA (ID FOOD). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Audit internal telah mengalami transformasi signifikan di era globalisasi saat ini. Fungsinya tidak lagi terbatas pada pemeriksaan kepatuhan, melainkan berevolusi untuk menghadirkan nilai tambah. Transformasi ini dipicu oleh pergeseran kebutuhan peningkatan kerumitan sistem, perkembangan pesat teknologi, dan organisasi. Penelitian ini mengeksplorasi pengaruh audit internal dan pengendalian internal terhadap kualitas laporan keuangan di PT Rajawali Nusantara Indonesia (ID FOOD), yang menghadapi temuan ketidakefektifan pengelolaan keuangan dan aset serta kerugian signifikan berdasarkan laporan Badan Pemeriksa Keuangan (BPK). Dengan penggunaan pendekatan kualitatif yang dikuantifikasi, penelitian ini menemukan bahwa audit internal secara individu menunjukkan pengaruh terhadap kualitas laporan keuangan (nilai signifikansi t = 0,706, t hitung = 0,381), sementara pengendalian internal memiliki pengaruh terhadap kualitas laporan keuangan (nilai signifikansi t = 0,000, t hitung = 8,531). Temuan ini mengimplikasikan bahwa peningkatan kualitas laporan keuangan lebih banyak dipengaruhi oleh pengendalian internal dibandingkan kontribusi dari audit internal. Penelitian ini memberikan kontribusi praktis dan teoritis dengan menekankan pentingnya pengendalian internal yang efektif dalam konteks manajemen risiko dan kualitas laporan keuangan, serta merekomendasikan integrasi antara audit internal dan pengendalian internal untuk hasil yang optimal. Penelitian ini juga mencatat keterbatasan dalam sampel dan waktu, yang dapat mempengaruhi generalisasi hasil, serta mendorong penelitian lebih lanjut untuk pemahaman yang lebih mendalam. Kata Kunci : Audit Internal, Pengendalian Internal, Kualitas Laporan Keuangan, PT Rajawali Nusantara Indonesia (ID FOOD), Manajemen Risiko, Efektivitas Pengendalian, Pemeriksaan Kinerja, Era Globalisasi, Kepatuhan. / Internal audit has undergone a significant transformation in the current era of globalization. Its function is no longer limited to compliance checks; rather, it has evolved to deliver added value. This transformation is driven by shifting organizational needs, rapidly advancing technology, and the increasing complexity of systems. This research investigates the influence of internal audit and internal control on the quality of financial statements at PT Rajawali Nusantara Indonesia (ID FOOD). The company has faced issues of ineffective financial and asset management, as well as significant losses, based on reports from the Indonesian Supreme Audit Board. Employing a quantified qualitative approach, this research reveals that individual internal audit shows significant influence on financial statement quality (t-value = 0.381, significance t = 0.706). Conversely, internal control significantly impacts financial statement quality (t-value = 8.531, significance t = 0.000). These findings imply that improvements in financial statement quality are more heavily influenced by internal control than by the contribution of internal audit. This research offers both practical and theoretical contributions by emphasizing the importance of effective internal control within the context of risk management and financial statement quality. It further recommends integrating internal audit and internal control for optimal outcomes. This research also acknowledges limitations in its sample size and time frame, which may affect the generalizability of the results, and encourages further research for a more profound understanding of these dynamics. Keyword : Internal Audit, Internal Control, Financial Statement Quality, PT Rajawali Nusantara Indonesia (ID FOOD), Risk Management, Control Effectiveness, Performance Audit, Globalization Era, Compliance Audit.

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