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All Journal Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Nurul Fadhilah Farid
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Economics, Econometrics & Finance Education

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PENGARUH AUDIT STRUCTURE, ORGANIZATIONAL CITIZENSHIP BEHAVIOUR, TASK COMPLEXITY, DAN ROLE CONFLICT TERHADAP KINERJA AUDITOR INTERNAL DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI Nurul Fadhilah Farid
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.838 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.755

Abstract

The problem examined in this study is how the influence of Audit Structure,Organizational Citizenship Behavior, Task Complexity, and Role Conflict on InternalAuditor Performance. The number of previous research results that are inconsistentmakes researchers redevelop this research by adding Job Satisfaction as a moderatingvariable. The purpose of this research is to be able to analyze and find empirical evidenceof the influence of all independent variables on the dependent variable under study. Thisresearch was conducted on two State Owned Enterprises engaged in services, namely PTPos Indonesia (Persero) and PT Kereta Api Indonesia (Persero) by involving internalauditors as respondents by distributing research questionnaires. The research methods used in this study are; descriptive statistics, instrument quality test, classic assumptiontest and hypothesis test. The results obtained from this study are the variable AuditStructure and Organizational Citizenship Behavior proven to have a positive effect onInternal Auditor Performance, whereas the variable Task Complexity and Role Conflictare proven to have a negative effect on Internal Auditor Performance. Meanwhile the JobSatisfaction variable that acts as a moderating variable in this study is proven as amoderating variable that strengthens the influence of Audit Structure and OrganizationalCitizenship Behavior on Internal Auditor Performance, but on the other hand weakensthe influence of Task Complexity and Role Conflict on Internal Auditor Performance
PERANAN AUDIT INTERNAL DAN SISTEM AKUNTANSI PENJUALAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL PIUTANG USAHA PERUSAHAAN (STUDI KASUS PADA SALAH SATU BUMN DI INDONESIA) Nurul Fadhilah Farid; Laily Izzati; Yusnarti Simatupang
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4303

Abstract

Permasalahan yang dikaji dalam penelitian ini adalah bagaimana pengaruh dariPeran Audit Internal dan Sistem Akuntansi Penjualan dalam meningkatkanEfektivitas Pengendalian Internal Piutang Usaha. Tujuan dilakukannya penelitianini adalah untuk dapat menganalisis dan mengetahui bukti empiris pengaruhsecara parsial maupun simultan dari seluruh variabel yang diteliti. Penelitian inidilakukan pada salah satu BUMN, yaitu PT Pos Indonesia (persero) denganmenggunakan metode penelitian Kualitatif. Adapun teknik pengumpulan datayang digunakan dalam penyusunan penelitian ini adalah studi kepustakaan danstudi lapangan dengan cara menyebarkan kuesioner kepada 35 responden yangberasal dari kalangan manajer tingkat menengah (middle manager) pada 3Direktorat Perusahaan dan 1 Divisi SPI (Satuan Pengawas Internal). Hasil parsialyang didapatkan dari penelitian ini adalah, Peranan Audit Internal dan SistemAkuntansi Penjualan masing-masing berpengaruh signifikan terhadap efektivitaspengendalian internal piutang usaha perusahaan pada PT Pos Indonesia (persero) dengan besar pengaruh yaitu sebesar 28,3% untuk Peranan Audit Internal dan 33,6% untuk Sistem Akuntansi Penjualan. Sedangkan hasil pengujian secara simultan membuktikan bahwa Peran Audit Internal dan Sisten Akuntansi Penjualan bersama-sama berpengaruh signifikan terhadap EfektivitasPengendalian Internal Piutang Usaha PT Pos Indonesia (persero) dengan tingkatkontribusi yaitu sebesar 61,9%, dan sisanya sebesar 38,1% merupakan pengaruh yang diberikan oleh faktor lain diluar variabel yang diteliti
AI vs AI: The Internal Auditor in the Battle of the Artificial Intelligence Era Nurul Fadhilah Farid
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2558

Abstract

The digital era has significantly transformed internal audit practices, particularly with the growing presence of Artificial Intelligence (AI) across various business processes. This article discusses the challenges faced by internal auditors in dealing with AI as both a tool and an audit subject. This study uses a quantitative approach by distributing questionnaires to 120 internal auditors working in public and private sector organizations. The results reveal that understanding AI technology, auditor adaptability, and organizational support significantly affect internal audit effectiveness in the AI era. The findings highlight the need to develop auditors' capabilities in comprehending AI systems and the urgency of establishing audit frameworks responsive to technological dynamics
Co-Authors Laily Izzati Yusnarti Simatupang