METAMORFOSIS PERAN AUDITOR INTERNAL

Mega Risfa; Wiwik  Lestari

doi:10.33395/owner.v7i3.1528

Authors

Mega Risfa Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia
Wiwik Lestari Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia

DOI:

10.33395/owner.v7i3.1528

Keywords:

kompleksitas,, tenurial,, kualitas pelaporan keuangan

Abstract

Artikel ini bertujuan untuk menarasikan perubahan peran internal auditor dari satu periode ke periode berikutnya. Internal auditor merupakan salah satu mekanisme tata kelola yang dahulunya, keberadaan internal auditor sebagai watchdog. Namun, seiring dengan perkembangan lingkungan bisnis di masa sekarang, peran watchdog dianggap belum menjawab kebutuhan perusahaan. Internal auditor dituntut untuk dapat memberikan hasil yang lebih berdampak bagi perusahaan. Penelitian ini merupakan penelitian kualitatif berdasarkan paradigma interpretif dengan pendekatan narasi. Hasil penelitian ini menyatakan bahwa fungsi watchdog telah mengalami pergeseran. Fungsi audit internal sering memberikan layanan mereka kepada pihak-pihak yang terlibat secara integral dalam proses tata kelola, seperti komite audit, dewan direksi, manajemen senior, dan auditor eksternal

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