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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JFRES: Journal of Fiscal And Regional Economy Studies
Subekti Catur Oktarisa
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Economics, Econometrics & Finance Social Sciences

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Peran Auditor Internal Dalam Consulting Perusahaan Subekti Catur Oktarisa; Wiwik Supratiwi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3443

Abstract

This study examines the added value that businesses can derive from internal auditors through their consulting role. This is research that provides an overview of consulting activities in a business context. In today's complexity and constantly changing business issues, leveraging the wealth of collective business information obtained by internal auditors to add value and enhance competitiveness is therefore a good strategy. Under stewardship theory, internal audit will support the board and management team through a consulting role and are expected to provide advice on business improvements or future investment opportunities if the company is aggressive for new ventures, etc. This research is a literature review that discusses the nature and level of consulting activity in a company. The results show that internal auditors provide consultation at the request of management, the board of directors or the audit committee, on an ad-hoc basis to help improve business operations and to achieve organizational goals. This study contributes to the literature by providing deeper insight into the nature and level of consulting activity carried out by internal auditors.
Determinan Penerapan Akuntansi Pertanggungjawaban Terhadap Pengendalian Biaya Pada Badan Layanan Umum Rumah Sakit Umum Daerah Manokwari Simson Werimon; Mona P. Mokodompit; Subekti Catur Oktarisa
JFRES Journal of Fiscal and Regional Economy Studies Vol. 3 No. 1 (2020): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v3i1.38

Abstract

This study aims to determine the application of Organizational Structure, Budget Planning, Control Implementation, Reporting in Accountancy Accounting has a significant effect on Cost Control. Independent variables in this study are Organizational Structure, Budget Planning, Implementation of Control, Reporting. While the dependent variable is Cost Control. The population in this study were the Director, Head of Finance, Verification and Accounting Section, Treasury and Budget Section, and Administrative Staff totaling 66 people. The sampling technique used is the method of saturation sampling or census. The data used in this study are primary data obtained directly by means of spreading questionnaires to respondents. The test results of this study indicate that the Organizational Structure and Reporting have a significant effect on Cost Control. While Budget Planning and Implementation of Control does not affect the Cost Control.
Co-Authors Mona P. Mokodompit Simson Werimon Wiwik Supratiwi