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All Journal International Journal of Economics (IJEC) Jurnal Ekonomi, Manajemen, Akuntansi
Tri Ratnawati
Universitas 17 Agustus 1945 Surabaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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Efektivitas Komunikasi Audit Internal Berbasis COSO Framework Pada Perum BULOG Kanwil Jawa Timur Mukhamad Sholikudin; Tri Ratnawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.13993

Abstract

Studi ini menganalisis efektivitas komunikasi audit internal dalam kerangka COSO serta perannya dalam mendukung tata kelola perusahaan di Kantor Regional Perum BULOG Jawa Timur. Pendekatan kualitatif dengan strategi fenomenologi transendental digunakan untuk mengeksplorasi bagaimana auditor dan auditee mengalami dan memaknai komunikasi audit internal. Data dikumpulkan melalui wawancara mendalam, observasi aktivitas audit, dan analisis dokumen audit. Delapan partisipan dipilih secara purposif, terdiri atas auditor internal SPI Wilayah Surabaya dan pejabat manajerial dari unit operasional dan unit pendukung. Hasil penelitian menunjukkan bahwa komunikasi audit internal dipandang sebagai proses berkelanjutan yang menyertai seluruh siklus audit, dari perencanaan, rapat pembukaan, kerja lapangan, klarifikasi temuan, hingga rapat penutupan dan pemantauan tindak lanjut. Efektivitas tercermin dalam kejelasan dan kelengkapan pesan, akurasi dan ketepatan waktu, objektivitas dan kesimpulan berbasis bukti, kesesuaian media dan aksesibilitas, serta umpan balik dan tindak lanjut. Dimensi-dimensi ini dibentuk oleh dukungan kepemimpinan dan posisi strategis SPI, rancangan prosedur audit, hubungan kerja dan dinamika psikologis, beban kerja operasional, serta pemanfaatan sistem informasi dan dokumentasi. Komunikasi audit internal berkontribusi pada penguatan transparansi, akuntabilitas, dan pembelajaran organisasi dalam kerangka COSO dan Tata Kelola Perusahaan yang Baik.
The Effect of Sustainability Disclosure and Earning Quality on Stock Prices with Dividend Policy as A Moderation Variable at PT Indo Tambangraya Megah Tbk Muhammad Naufal; Shodik; Tri Ratnawati; Nekky Rahmiyati
International Journal of Economics (IJEC) Vol. 5 No. 1 (2026): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i1.1959

Abstract

This study aims to analyze the effect of sustainability disclosure and earning quality on stock prices with dividend policy as a moderating variable at PT Indo Tambangraya Megah Tbk listed on the Indonesia Stock Exchange. This research is motivated by the increasing attention of investors toward non-financial information, particularly related to corporate sustainability aspects, as well as the importance of earnings quality in reflecting the company’s actual financial performance. In addition, dividend policy is considered a signal that can strengthen the relationship between disclosed information and market response. This study employs a quantitative approach with a causal associative research design. The data used are secondary data obtained from annual reports, sustainability reports, and stock price data during the observation period. The data analysis technique uses Moderated Regression Analysis (MRA) processed with the assistance of SPSS. The results of this study are expected to provide empirical evidence regarding the effect of sustainability disclosure and earning quality on stock prices, as well as to explain the role of dividend policy in strengthening or weakening these relationships. This study is expected to contribute to investors, corporate management, and academics in understanding the determinants of stock prices, particularly those related to sustainability and earnings quality
Co-Authors Muhammad Naufal Mukhamad Sholikudin Nekky Rahmiyati Shodik