Pengaruh Audit Internal dan Kepemimpinan Beretika Terhadap Implementasi Good Corporate Governance Serta Dampaknya pada Kinerja Perusahaan
DOI:
https://doi.org/10.33603/jka.v8i1.9282Kata Kunci:
Audit internal, Implementasi good corporate governance, Kepemimpinan beretika, Kinerja perusahaan dan BUMNAbstrak
Kinerja BUMN belum optimal dikarenakan masih banyak ditemukan pada beberapa BUMN yang mengalami kerugian. Kinerja perusahaan sudah lama menjadi sumber diskusi. Dengan demikian, tujuan riset ini adalah menganalisis hubungan antara audit internal, kepemimpinan beretika dan implementasi good corporate governance dalam meningkatkan kinerja perusahaan. Populasi penelitian ini adalah 36 BUMN di Indonesia, dengan jumlah sampel sebanyak 182 responden, yang dipilih dengan sampling jenuh/sensus. Perolehan data dengan survei online melalui google forms serta mendatangani langsung ke beberapa BUMN, kemudian dianalisis menggunakan SEM-PLS. Jenis pertanyaan yang digunakan dalam riset ini adalah pertanyaan tertutup. Hasil riset membuktikan bahwa audit internal berpengaruh terhadap implementasi good corporate governance dan kinerja perusahaan. Kepemimpinan beretika mempengaruhi implementasi good corporate governance dan kinerja perusahaan. Selanjutnya, hasil riset membuktikan implementasi good corporate governance memiliki pengaruh pada kinerja perusahaan. Riset ini dapat memberikan kontribusi bagi BUMN di Indonesia khususnya dalam meningkatkan kinerja perusahaannya, meningkatkan kepercayaan investor, stakeholder, dan masyarakat umum kepada BUMN.
Referensi
Adeoye, A. (2021). Ethical Leadership, Employees Commitment and Organizational Effectiveness: A Study of Non-Faculty Members Athens. Journal of Business & Economics , 7(2), 161–172.
Ahmad, B. O. (2018). The Effect of Internal Audit on Organizational Performance: An Empirical Exploration of Selected Jordanian Banks. Research Journal of Finance and Accounting , Vol. 9(No. 14).
Aji Cakti. (2020). Erick Thohir Ingatkan Manipulasi Laporan BUMN Tindak Kriminal. Antaranews.Com.
Alessandro Reynaldi, & Wuryan Andayani. (2022). The Effect Of Corporate Governance On Company Performance Among Indonesian Public Company. Riviu Akuntansi, Keuangan Dan Sistem Informasi (REAKSI), Vol. 1(No.4).
Alhifni, Warizal, Musbihin, & Ahwarumi. (2022). Analisis Implementasi Audit Internal Terhadap Kinerja Bmt Berdasarkan Perspektif Karyawan. Jurnal AKUNIDA, Volume 8(Nomor 2).
Ali, B. O. (2018). Factors influencing the effectiveness of internal audit on organizational performance . International Journal of Advanced Engineering, Management and Science (IJAEMS) , 4(4), 219–226.
Al-Sharafi, H., & Rajiani, I. (2013). Promoting Organizational Citizenship Behavior Among Employess -The Role of Leadership Practices. International Journal of Business and Management, Vol.8.
Amelia Oktrivina. (2014). Pengaruh Audit Manajemen dan Pengendalian Intern terhadap Penerapan Good Corporate Governance dan Implikasinya Terhadap kinerja Perusahaan di Indonesia. Jurnal Keuangan Dan Perbankan, Vol. 10(No. 2).
Ana Noviani. (2011). Kinerja BUMN Tak Optimal Hatta Rajasa Tawarkan 4 Inisiatif. Ekonomi.Bisnis.Com.
Apriyani, Duwi, & Harjum. (2021). The Effect Of GCG On Company Performance With Executive Compensation As A Moderating Variable. International Journal of Economics, Business and Accounting Research (IJEBAR), Vol.5(Issue 2).
Assaed, D., Butt, A., Naseer, A., & Ayaz, M. (2016). Impact of Ethical Leadership on Organizational Performance and Mediating Role of Corporate Social Responsibility; Evidence from Banking Sector of Pakistan .2.Literature Review. International Journal of Management Sciences and Business Research, Vol. 5(No. 6).
Bello. S. (2012). The Impact of Ethical Leadership on Employee Job Performance. International Journal of Business and Social Science, Vol. 3(No. 11).
Bimantara, T. M., & Herry L. (2015). Pengaruh Efektifitas Fungsi Audit Internal Terhadap Kinerja Perusahaan Bumn Dimoderasi Oleh Pengaruh Politik (Studi Empiris di Indonesia) . Jurnal Akuntansi & Auditing , 12(2), 123–139.
Budiadnyani, N. P., Putu Pande R.A.D, & I G A Desy Arlita. (2023). Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Owner: Riset Dan Jurnal Akuntansi, 7(4). DOI: 10.33395/owner.v7i4.1684.
Carroll, A. B., & Buchholtz. (2011). Business and Society: Ethics, Sustainability and Stakeholders Management (Seventh Edition). South-Western Cengage Learning.
Chukwujioke, K. (2018). Effect Of Ethical Leadership On Corporate Governance, Performance And Social Responsibility: A Study Of Selected Deposit Money Banks In Benue State, Nigeria . International Journal of Community Development & Management Studies, Volume 2.
Dahlan, M. (2015). Pengaruh Audit Internal Terhadap Penggunaan Sistem Akuntansi Manajemen Dan Dampaknya Pada Kinerja Perusahaan (Survey Pada Bumn Di Indonesia). Jurnal Ilmu-Ilmu Sosial Dan Humaniora (Sosiohumaniora), Vol. 17(No.2).
Dellai, H. (2023). Does Internal Audit Quality Improve Firm Performance? The Moderating Effect of Chief Audit Executive Gender. Information Management and Business Review, 15(2), 19–28. https://doi.org/10.22610/imbr.v15i2(I).3363.
Dhifira Annisa, & Dewi Khornida. (2022). Analisa Good Corporate Governance Terhadap Kinerja Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia. Journal of Management & Business (SEIKO), 5(2).
Downe, J., Cowell, R., & Morgan, K. (2016). What Determines Ethical Behavior in Public Organization: Is It Rules of Leadership? Public Administration Review, 76(6).
Dwi Wahyuningsih. (2020). Pengaruh Struktur Good Corporate Governance Terhadap Kinerja Perusahaan dan Manajemen Laba . Jurnal Akuntansi Trisakti , Volume 7(Nomor 2).
Edward. R, & Evan. M. (1990). Corporate governance: A stakeholder interpretation. Journal of Behavioral Economics, Volume 19(Issue 4).
Ermongkonchai. P. (2010). Understanding Reasons for Employee Unethical Conduct in Thai Organizations: A Qualitative Inquiry . Contemporary Management Research, Vol. 6(No. 2).
Fajar Arya, & Hadri Mulya. (2020). Effect Of Internal Audit Quality On The Effectiveness Of Good Corporate Governance (Case Study At Pt Jasa Raharja) . Dinasti International Journal of Management Science, Volume 2(Issue 2).
Ferry Hendro. (2020). Pengaruh Kepemilikan Pemerintah, Startegis Bisnis dan Good Corporate Governance Terhadap Kinerja Perusahaan. Kajian Akuntansi, Vol. 2(No.1).
Fitriana, & Lucky, M. (2017). Pengaruh Audit Internal Terhadap Kinerja Perusahaan Pada PT. Bank Bukopin Tbk. Cabang Bandung . Jurnal Techno-Socio Ekonomika, 36–47.
Fiyati. (2021). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan dengan Penghindaran Pajak Sebagai Variabel Pemoderasi. Jurnal Ilmiah MEA, Vol. 5(No. 1).
Ganda Saputra, & Yusuf, A. (2019). The Role of Internal Audit in Corporate Governace and Contribution to Determine Audit Fees for External Audits. Journal of Finance and Accounting , Vol. 7(No. 1).
Hafiiyyan, & Dionisio D. (2023). Grup BUMN Masih Berdarah-darah, dari Garuda hingga Waskita. Bisnis.Com.
Handy Deo Setiadi, & Supatmi. (2021). Good Corporate Governance dan Kinerja BUMN dengan Penghidaran Pajak Sebagai Pemoderasi. Accounting and Finacial Review, Vol. 4(No. 2).
Heng, V., & Vidyarto N. (2023). Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur . Jurnal Multiparadigma Akuntansi, V(2), 614–625.
Hutchinson. M, & Zain. M. (2009). Internal Audit Quality, Audit Committee Independence, Growth Opportunities And Firm Performance . Corporate Ownership & Control , Volume 7(Issue 2).
Ida Ayu Putu Widani Sugianingrat, Putu Atim Purwaningrat, Luh Nik Oktarini, & Ida I Dewa Ayu Yayati Wilyadewi. (2021). Minimizing Fraud Behavior through Leadership Based on Tri Kaya Parisudha and Good Corporate Governance. Matrik:Jurnal Manajemen, Strategi Bisnis Dan Kewirausahaan, Volume 15(Nomor 1).
Jeremy, & Viriany. (2021). Faktor – Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur . Jurnal Multiparadigma Akuntansi, III(1), 38–46.
Kamau. G, Aosa. E, Machuki.V, & Pokhariyal. G. (2018). Corporate Governance, Strategic Choices and Performance of Financial Institutions in Kenya. International Journal of Business and Management, Vol. 13(No. 7).
Kaplan, R., & Norton, D. (2000). Menerapkan Strategi Menjadi Aksi Balance Scorecard. Jakarta: Erlangga.
Khalid, W. (2014). The Study of Relationship among Ethical Leadership and Organizational Performance in Corporate Governance in The Public and Private Sectors of Islamabad/Rawalpindi, Pakistan. European Journal of Business and Management.
Kontogeorgis, G. (2018). The Role of Internal Audit Function on Corporate Governance and Management International Journal of Accounting and Financial Reporting, Vol. 8(No.4).
Koutoupis. A. G, & Pappa. E. (2018). Corporate governance and internal controls: a case study from Greece. Journal of Governance and Regulation, Volume 7(Issue 2).
Kurnian Syahri, Paham Ginting, & Yeni Absah. (2019). The Effect Of Application Of Good Corporate Governance (GCG) Principles On Supplier Satisfaction Level In The Procurement Of Goods/Services PT Indonesia Asahan Aluminium With Environmental Factors As Moderating Variables. International Journal Of Scientific & Technology Research , Volume 8(Issue 02).
Kusmayadi, De. (2012). Determinasi Audit Internal Dalam Mewujudkan Good Corporate Governance Serta Implikasinya Pada Kinerja Bank. Jurnal Keuangan Dan Perbankan , Vol. 16(No. 1).
Kwakye, O., Yusheng, K., Ayamba, E. C., & Osei, A. A. (2018). Influence of Ethical Behavior on Corporate Governance of Firm’s Performance in Ghana. International Journal of Scientific Research and Management , Vol. 6(No. 06).
Lisda Silaban, Suhendi, & Anggi Pratama Nasution. (2022). The Effect Of Good Corporate Governance Implementation On Company Performance. Proceeding International Conference of Science Technology and Social Humanities (ICESSHI).
Ljubisavljević. S, & Jovanović. D. (2011). Empirical Research On The Internal Audit Position Of Companies In Serbia . Economic Annals , Volume LVI(No. 191).
Mihret. D, & Grant. B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal, 30(3).
Moeller. Robert R. (2016). Brink’s Modern Internal Auditing (Eighth Edition). John Wiley & Sons, Inc., Hoboken, New Jersey.
Mohamed Ahmed Ali Nemr, & Yuhuan liu. (2021). The impact of ethical leadership on organizational citizenship behaviors: Moderating role of organizational cynicism, . Cogent Business & Management, 8(1). DOI: 10.1080/23311975.2020.1865860.
Mohiuddin, G., & Hossain, M. (2016). Ethical Leadership: Its Issues and Impacts in Organization. International Journal of Islamic Management and Business, Vol. 2(No. 2).
Mulyadi. (2021). Pengaruh Kepemimpinan Etis Dan Good Corporate Governance Terhadap Kinerja Perusahaan Bumn Di Indonesia . Media Riset Akuntansi, Auditing & Informasi , 21(1), 137–160. http://dx.doi.org/10.25105/mraai.v21i1.9172.
Mutiara, N. S., & Sudradjat. (2021). Pengaruh Audit Internal Terhadap Kinerja Perusahaan pada PT Krakatau Steel (Persero) Tbk. Indonesian Accounting Literacy Journal, Vol. 1(No. 2).
Novatiani. RA, Haizam, Wedi Rusmawan, Achmad Fajar, & Rita Yuniarti. (2018). The Influence of Business Strategy and Good Corporate Governance on Company’S Performace. International Journal of Enginerring &Technology, Vol.7(No.4.34).
Novatiani. RA, N.N. Afiah, R. Soemantri, & H. Ritchi. (2018). Internal Audit Function and Application of Good Corporate Governance at Public Indonesian Commercial Banks. European Research Studies Journal, Volume XXI(Special Issue 3,).
Nur’afiah, N. (2021, September 4). Kuliah Umum dengan Tema Kajian Strategis Pembentukan Holding BUMN. unpad.
Putra, A. S., & Nuzula. (2017). Pengaruh Good Corporate Governance Terhadap Profitabilitas (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013- 2015). Jurnal Administrasi Bisnis (JAB), Vo. 47(No, 1).
Riaz, A., & u Zaman, S. (2018). Impact of ethical leadership on organizational cronyism through mediating role of ethical culture and moderating role of leader member exchange. Pakistan Journal of Commerce and Social Sciences (PJCSS), 12(3), 831–850.
Rida Nauman, & Ayesha Qamar. (2018). The Impact of Ethical Leadership On Employee Productivity. Journal of Management and Human Resource (JMHR), 1, 66–84.
Robertus, & Widodo. (2023). The effect of ethical leadership on good corporate governance and work effectiveness. Jurnal Penelitian Pendidikan Indonesia, Vol. 9(No. 2).
Sawyer, L. B. (2003). Sawyer’s Intrernal Auditing: The Practice of Modern Internal Auditing . The Institute of Internal Auditors.
Solechan, A. (2017). Pengaruh Efisiensi Modal Intelektual terhadap Kinerja Keuangan Perusahaan di Indonesia. Jurnal Kajian Akuntansi, Vol.1(No.1).
Strydom, D. (2021). Ethical leadership and performance: The effect of follower individualism- collectivism. International Journal of Cross Cultural Management, 21(2). https://doi.org/10.1177/14705958211013395.
Sugarda, P. (2023). Disharmoni Hukum Sebabkan Kinerja BUMN Tidak Optimal. Jurnal.Republika.Co.Id.
Sugianingrat, I. A. P. W. (2021). Minimizing fraudulent behavior through trikaya parisudha-based leadership and good corporate governance. Matrik: Jurnal Manajemen, Strategi Bisnis Dan Kewirausahaan, 15(1), 123–136.
ttps://doi.org/10.24843/MATRIK:JMBK.2021.v15.i01.p11.
Sukrisno Agoes. (2009). Etika Bisnis dan Profesi. Salemba Empat.
Sukrisno Agoes. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh Kantor Akuntan Publik. Salemba Empat. Jakarta.
Sutawikara, A. T., Mulyani, S., Azis, Y., & Farida, I. (2021). The effect of ethical leadership on performance with gcg as an intervening variable (study on fertilizer distributors in Indonesia). Academy of Strategic Management Journal, 20, 1–10.
Sutedi Adrian. (2012). Good Corporate Governance. Sinar Grafika. Jakarta.
Syifa, M. N., & Sudradjat. (2021). Pengaruh Audit Internal Terhadap Kinerja Perusahaan pada PT Krakatau Steel (Persero) Tbk. Indonesian Accounting Literacy Journal, 1(2), 353–366.
The Institute Of Internal Auditors II/A. (2016). The Professional Practices Framework . Maitland Avenue Altamonte Spring. Florida.
Tugiman, H. (2011). Tantangan dan Prospek Profesi Internal Auditor di Indonesia. Penerbit Kanisius, Yogyakarta.
Tupamahu, K., Syahrina, N. D., & Inggrid, W. (2022). The Role Of Internal Audit In Efforts To Realize Good Corporate Governance (Case Study At Pt Bank Mandiri (Persero) Tbk. Ambon Branch Office). International Journal of Economics, Business and Accounting Research (IJEBAR), Vol. 6(No. 3).
Wang. D.H, & Huynh. (2014). Linkages Among Corporate Governance, Management Accounting Practice And Organizational Performance: Evidence From A Southeast Asian Country . Romanian Economic and Business Review , Vol. 9(No. 9).
Zarkasyi, W. (2008). Good Corporate Governace Pada Badan Usaha Manufaktur, Perbankan, dan Jasa Keuangan Lainnya. Alfabeta, Bandung.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.