STUDI KEPUSTAKAAN: PERANAN FUNGSI AUDIT INTERNAL DALAM MENCIPTAKAN TATA KELOLA YANG BAIK
DOI:
https://doi.org/10.37932/ja.v11i1.498Keywords:
Fungsi Audit Internal, Kecurangan, Manajaemen Laba, Tata Kelola Yang BaikAbstract
Penelitian ini bertujuan untuk mengetahui dan mengkaji penelitian sebelumnya tentang hubungan antara fungsi audit internal yang baik dengan manajemen laba untuk mewujudkan tata kelola perusahaan yang baik dan sebagai mekanisme internal untuk mencegah, mendeteksi, dan mengurangi kecurangan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kepustakaan untuk memperkuat argumentasi dengan informasi yang dikumpulkan dalam buku dan artikel yang dipublikasikan di jurnal nasional dan internasional menggunakan platform Scopus, Ebscohost, dan google Scholar. Penelitian ini menemukan bahwa berdasarkan pemetaan temuan penelitian sebelumnya, banyak yang membuktikan bahwa dengan memiliki fungsi audit internal yang baik di dalam perusahaan dapat mewujudkan tata kelola perusahaan yang baik dan mengurangi risiko kecurangan laporan keuangan berupa manajemen labaThis study aim to investigate and reviews the previous study about the relationship between good internal audit function with earnings management to provide good corporate governance in the company as an internal mechanism to preventing, detecting, and mitigating fraud. This study using a qualitative method with library research approach to strength the argument by information collected in book and articles that published in national and international journal using Scopus, Ebscohost, and google scholar platform. This study found that based on the mapping of the findings of previous research, many prove that by having a good internal audit function within the company, it can realize good corporate governance and reduce the risk of fraudulent financial statements in the form of earnings managementReferences
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