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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Wiwik Supratiwi
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Religion Arts Humanities 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.
Political Connection and Corporate Performance: A Research Library Malika Balqis; Yulianti Raharjo; Wiwik Supratiwi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7236

Abstract

This study aims to review various literatures and get an overview related about political connection and corporate performance from a research library. This type of research is library research. This research uses various written sources such as articles, books, and other relevant documents. The main sources of information for articles used in this study are in the last 10 years, namely 2011 to 2020. This study uses online journal databases such as Scopus, Google Scholar, and Emerald to obtain literature from previous studies that are relevant to the topic of this research. The keywords used in the literature search process include political connection, firm performance, politically connected board, political connected in boardroom, and political connection and firm performance. Researchers conduct an analysis of how the relationship between the board of directors is connected to politics and the resulting company performance. The results show that companies that have political connections will receive a number of benefits and can help companies to improve their performance. These advantages include a lower cost of equity, much lower borrowing costs and interest, lower tax rates, and much better stock market performance.
Co-Authors Malika Balqis Subekti Catur Oktarisa Yulianti Raharjo