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Majidah, Nurin
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The role of internal audit on the quality of financial reports Majidah, Nurin; Falikhatun, Falikhatun
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243954

Abstract

This study aims to provide empirical evidence regarding the importance of the role of Internal Audit in the quality of financial statements reviewed from the Literature Study using 53 Sinta 2 journals and Scopus 4 indexed journals with a total of 57 journals. Here, we classify articles based on topics and this research uses the literature review method of the Sinta 2 journal and some from Scopus. The researcher reviewed research related to internal audits in Indonesia in Sinta and Scopus indexed journals., then a mapping approach (Charting the field) was carried out using a prism approach, matrix tables and previous research that strengthened this research. The results of the study found that the quality of financial statements was the most researched.  In addition, there is a research gap regarding the role of internal audit on the quality of financial statements as a proxy for Organizational Culture and Masculinity. It is evident that the results of previous studies are still inconsistent. Therefore, the researcher provides novelties that need to be reviewed regarding how Organizational Culture and Gender affect the quality of Financial Statements.
The role of internal audit on the quality of financial reports Majidah, Nurin; Falikhatun, Falikhatun
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243954

Abstract

This study aims to provide empirical evidence regarding the importance of the role of Internal Audit in the quality of financial statements reviewed from the Literature Study using 53 Sinta 2 journals and Scopus 4 indexed journals with a total of 57 journals. Here, we classify articles based on topics and this research uses the literature review method of the Sinta 2 journal and some from Scopus. The researcher reviewed research related to internal audits in Indonesia in Sinta and Scopus indexed journals., then a mapping approach (Charting the field) was carried out using a prism approach, matrix tables and previous research that strengthened this research. The results of the study found that the quality of financial statements was the most researched.  In addition, there is a research gap regarding the role of internal audit on the quality of financial statements as a proxy for Organizational Culture and Masculinity. It is evident that the results of previous studies are still inconsistent. Therefore, the researcher provides novelties that need to be reviewed regarding how Organizational Culture and Gender affect the quality of Financial Statements.
Implementasi Kualitas Audit Internal Ditinjau Dari Kepatuhan Pajak Terhadap Perkembangan Transformasi Digital Majidah, Nurin; Falikhatun, Falikhatun
PROSIDING SENADIKA : Seminar Nasional Akademik Vol 1 No 1 (2024): PROSIDING SEMINAR NASIONAL AKADEMIK (SENADIKA) 2024
Publisher : PROSIDING SENADIKA : Seminar Nasional Akademik

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pentingnya peran auditinternal dalam meningkatkan kualitas audit internal ditinjau dari kepatuhan pajak terhadapperkembangan transformasi digital dengan menggunakan studi pustaka 33 jurnal terindeksScopus. Di sini, kami mengklasifikasikan artikel berdasarkan topik dan metode yang digunakan, kemudian dilakukan pemetaan (charting the field) dengan menggunakan pendekatan prisma, VOSviewer, tabel matriks dan penelitian terdahulu yang bisa memperkuat penelitian ini. Hasil penelitian menemukan bahwa kepatuhan pajak paling banyak diteliti. Selain itu, terdapat kesenjangan penelitian mengenai peran Audit Internal terhadap kepatuhan pajak sebagai proxy transformasi digital seperti adanya perkembangan teknologi perpajakan blockchain yang memudahkan pelaksanaan perpajakan, Terbukti bahwa hasil penelitian sebelumnya ada yang masih belum konsisten. Oleh karena itu peneliti memberikan kebaharuan mengenai kualitas audit internal ditinjau dari berkembangnya transformasi digital terhadap blockchain yang diharapkan dengan adanya penelitian ini memberikan informasi baru mengenai perkembangan perpajakan di era maraknya kecerdasan buatan AI dan teknologi baru perpajakan blockchain.
Co-Authors Falikhatun Falikhatun, Falikhatun