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Vini Rizqi, Vini

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Author-ID : 615146

Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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THE ROLE OF INTERNAL AUDIT IN RISK MANAGEMENT OF CORPORATE ORGANIZATIONS Susilawati, Endang; Rizqi, Vini; Permata Sari, Vina
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.731

Abstract. The role of audit in a company is very important because auditis a control of all activities in the organization, so the function of internalaudit is to control all activities in the organization so that workimplementation is more effective and efficient according topredetermined standards, therefore the role of internal audit Thecompany's risk will be small because company risk management canhelp the company's risk of events that will be faced in the future. Thisresearch uses a qualitative approach which aims to understand thephenomena that occur in research subjects to assess research questionsand to provide data. based on the researchers' ideas. focuses on previousresearch findings regarding the role of internal auditors in implementinggood risk management for good corporate governance. Based on thedescription, analysis, data interpretation and statistical data processingthat have been described in the previous chapters, it can be concludedthat the level of effectiveness of the role of the internal audit function isimportant in operational risk management. Based on the calculationresults of the average level of effectiveness located in quadrant II in theCartesian Diagram, it shows that the role of the internal audit function inoperational risk management has been effective. The role of internalauditors in risk management is closely related to the risk managementsystem development stage. Top management must be aware of theirspecific functions and responsibilities in risk management. Topmanagement must provide appropriate signals to lower levels ofmanagement (top-down approach) to convince them of their operationalresponsibilities regarding for example the development andimplementation of internal controls. Keywords: Internal Audit, Risk Management

THE ROLE OF INTERNAL AUDIT IN RISK MANAGEMENT OF CORPORATE ORGANIZATIONS Susilawati, Endang; Rizqi, Vini; Permata Sari, Vina
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.731

Abstract. The role of audit in a company is very important because auditis a control of all activities in the organization, so the function of internalaudit is to control all activities in the organization so that workimplementation is more effective and efficient according topredetermined standards, therefore the role of internal audit Thecompany's risk will be small because company risk management canhelp the company's risk of events that will be faced in the future. Thisresearch uses a qualitative approach which aims to understand thephenomena that occur in research subjects to assess research questionsand to provide data. based on the researchers' ideas. focuses on previousresearch findings regarding the role of internal auditors in implementinggood risk management for good corporate governance. Based on thedescription, analysis, data interpretation and statistical data processingthat have been described in the previous chapters, it can be concludedthat the level of effectiveness of the role of the internal audit function isimportant in operational risk management. Based on the calculationresults of the average level of effectiveness located in quadrant II in theCartesian Diagram, it shows that the role of the internal audit function inoperational risk management has been effective. The role of internalauditors in risk management is closely related to the risk managementsystem development stage. Top management must be aware of theirspecific functions and responsibilities in risk management. Topmanagement must provide appropriate signals to lower levels ofmanagement (top-down approach) to convince them of their operationalresponsibilities regarding for example the development andimplementation of internal controls. Keywords: Internal Audit, Risk Management

Pengaruh Surat Teguran, Surat Paksa Dan Spmp Terhadap Pencairan Tunggakan Pajak Pada Direktorat Jenderal Pajak: Indonesia Ruben, Ludwiyk; Rizqi, Vini
Accounting Research Journal Vol. 1 No. 1 (2022): Accounting Research Journal (September 2022 - February 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i1.600

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh penerbitan surat teguran, surat paksa dan surat perintah melaksanakan penyitaan terhadap pencairan tunggakan pajak. Data yang digunakan adalah data sekunder yang diambil dari Laporan Tahunan Direktorat Jenderal Pajak periode tahun 2012 sampai dengan 2017. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif dan menggunakan analisis regresi linier berganda. Hasil dari penelitian menunjukkan bahwa hasil uji hipotesis secara parsial hanya surat teguran serta surat paksa yang berpengaruh signifikan terhadap pencairan tunggakan pajak. Sementara surat perintah melaksanakan penyitaan tidak berpengaruh terhadap pencairan tunggakan pajak. Tetapi secara simultan variabel surat teguran serta surat paksa dan surat perintah melaksanakan penyitaan berpengaruh terhadap pencairan tunggakan pajak.

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