Journal of Accounting Issues
Vol. 1 No. 1 (2022): Journal of Accounting Issues

Breaking the Domination of Legal Positivism in Internal Audit in Indonesia: Literature Study on Government Internal Supervisory Apparatuses

Henry D. P. Sinaga (Diponegoro University)
Rintis Nanda Pramugar (Kementerian Energi dan Sumber Daya Mineral)

Article Info

Publish Date
19 Feb 2023

Abstract

Audit pengawasan di Indonesia saat ini menjadi cenderung formal-legistik yang hanya bersifat memenuhi keadilan formal, sehingga berpotensi memarjinalkan keadilan substantif para auditee. Berdasarkan studi literature dengan pendekatan legal pluralism, dihasilkan 2 (dua) kesimpulan. Pertama, Aparat Pengawas Internal Pemerintah (APIP) cenderung formal-legistik menjalankan peraturan perundang-undangan tertulis dan SOP dalam melaksanakan tugas dan tanggungjawabnya sebagai auditor internal pemerintah. Kedua, diperlukan pemahaman terhadap sintesis kecerdasan spiritual dan kapasitas nurani dalam setiap melaksanakan tugas dan tanggungjawab para APIP di Indonesia.

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Journal Info
Journal of Accounting Issues
Website

Abbrev

sar

Publisher

Scientia Integritas Utama

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting Issues is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. It publishes two issues per year in June and ...