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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Fitria Heny Widyastuti
Universitas Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Internal Control in Risk Management: A Systematic Literature Review Fitria Heny Widyastuti; Yuyun Syafithri; Danti Sagita; Rela Sari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16406

Abstract

In an increasingly complex and unstable business environment, internal control has become a crucial element in ensuring the effectiveness of risk management and strong corporate governance. This study conducts a Systematic Literature Review (SLR) of 20 peer-reviewed scientific articles published between 2000 and 2025 and indexed by Scopus, aiming to examine the role of internal control in organizational risk management across both financial and non-financial sectors. The findings indicate that the presence of high-quality internal control systems significantly enhances an organization's ability to identify, assess, and mitigate various types of risks including financial risks, legal litigation, stock price crashes, and weaknesses in financial reporting. The literature demonstrates that when internal control systems are well-designed and effectively implemented, they act as a strategic tool rather than merely an administrative mechanism.
Faktor-faktor yang mempengaruhi perilaku disfungsional audit pada auditor: Systematic Literature Review Fitria Heny Widyastuti; Yulia Saftiana; Yusnaini Yusnaini; Hasni Yusrianti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2620

Abstract

Dysfunctional audit behavior is deviant behavior carried out by an auditor in the form of manipulation, fraud or deviation from standards. Behavioral deviations that are usually carried out by auditors include reporting audit time with a total time shorter than the actual time, changing and/or stopping procedures that have been established in the implementation in the field, obtaining evidence that is less accurate, processing less accurately, and errors in the audit stages. This study aims to determine the main factors that influence dysfunctional audit behavior carried out by auditors. The method used in this study is the literature review (SLR) method. Research data were obtained from indexed journals Q1, Q2, Q3 and sinta 2 from emerald, proquest, and simantic scholar. This review analyzed 24 articles on dysfunctional audit behavior in the world published from 2010-2024. Most of the articles published use a quantitative approach and focus on public accounting firms. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior are time budget pressure, locus of control, gender, turnover intention, performance evaluation, task complexity, auditor work experience, employee performance, client interests, and organizational and professional commitment. Furthermore, further research should also consider the need for exploration, reflection, and asking more critical questions, not from the existing side. For example, asking again how the head of the Public Accounting Firm conducts performance assessments to reduce dysfunctional audit behavior and research on dysfunctional audit behavior is not only in the Public Accounting Firm but can be done in other public sectors.
Co-Authors Danti Sagita Hasni Yusrianti Relasari, Relasari Yulia Saftiana Yusnaini Yusnaini Yuyun Syafithri