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All Journal Jurnal Akuntansi, Perpajakan dan Auditing
Al Salam, Faris
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Economics, Econometrics & Finance Education Other

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The Essence of Internal Control at XYZ Automotive Limited in a Phenomenological Perspective Al Salam, Faris; Anwar, Choirul; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.08

Abstract

This research was conducted with the aim of exploring internal control at XYZ automotive company in general administration department. The sampling technique in this research used purposeful sampling that consist of four informants. This research uses a phenomenological approach using John W. Creswell's research design which focuses on narrative research exposure in proposing the application, effectiveness and meaning in internal control. The results of this study demonstrates that Internal audit consists of five components: integrity committees, risk assessment, risk management activities, whistleblower system transparency, and collaboration to improve performance. It focuses on KPIs, internal audits, and communication, while also addressing weaknesses, resistance to change, and communication issues.
Co-Authors Choirul Anwar Khairunnisa, Hera