Article Per Year (5 Year)
p-Index From 2020 - 2025
3.128
P-Index
This Author published in this journals
All Journal JURNAL ILMU PEMERINTAHAN ARISTO Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Societa: Jurnal Ilmu-Ilmu Agribisnis JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences International Journal for Educational and Vocational Studies EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Society Engagement (IJSE) Pekodimas : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Jurnal Ilmu-Ilmu Pertanian Jurnal Pengabdian Tangerang Selatan
Kusworo Kusworo
Universitas Lampung
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

 1 
The impact of risk management implementation on the effectiveness of SAI’s internal audit function Pradana, Bernardus Dwita; Akbar, Bahrullah; Lukman, Sampara; Kusworo, Kusworo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1614

Abstract

Internal audits play an important role in monitoring the achievement of organizational objectives.  However, research on the factors influencing the success of internal audits remains limited. This study aims to investigate the effectiveness of BPK’s Itama (The Inspectorate General of the Audit Board of the Republic of Indonesia) functions, hypothesized to be influenced by risk management policy implementation. This study employs quantitative methods; data were collected via surveys and analyzed using structural equation modeling (SEM) to test theory-based hypotheses. Results reveal a significant positive correlation between risk management policy implementation and the effective functioning of Itama. Additionally, the study identifies key factors determining the success of risk management policy implementation: economic, social, and political conditions. Therefore, internal auditors of supreme audit institutions must consider these external factors when implementing risk management policies. This study contributes to understanding internal audit effectiveness by highlighting the impact of external economic, social, and political conditions.
Co-Authors Achmad, Mansyur Akbar, Bahrulah Andriani, Prima Angriani ZN, Sefrimel Arip Rahman Bahrullah Akbar Basuki, Johanes Edi Sunyoto, Edi Effendy, Khasan Goreta , Goreta GUNAWAN, HERI INDRA Hartati, Puji Iswarini, Harniatun Jamaludin , Jaja Juwanda, Farikhin Kharismawan, Bagus Lukman Hakim Lukman, Sampara M. Japar M. Sukardjo Madani, Faiq NURHASANAH, ENOK Nursafitri, Sintia Pradana, Bernardus Dwita PURNAMASARI, SULFI Purwati Yuni Rahayu Puspitojati, Endah Putranto, Ivan PUTRANTO, PUTRANTO Sriyani Sriyani, Sriyani Syahbudin Syahbudin, Syahbudin Tjenreng, Zubakhrum Triyuni Soemartono Yuni Rahayu, Purwati Zn, Sefrimel Angriani