Penerapan Teori Gandhi Pada Etika dan Locus Of Control Auditor Internal
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Abstract
Abstrak
Penelitian ini bertujuan untuk mengindentifikasi makna Teori Gandhi pada penerapan Kode Etik Auditor Internal dan memperluas tujuan locus of control dalam kesuksesan menciptakan fungsi audit internal yang baik. Teori Ghandi dapat meningkatkan kualitas hasil audit dengan menerapkan konsep kesejahteraan bersama untuk menyajikan hasil audit yang memiliki kesamaan informasi. Teori Gandhi sebagai basis penyesuaian kode etik auditor internal. Penelitian ini menggunakan metode literature review yang membahas kode etik auditor internal dan teori-teori yang melibatkan auditor internal dalam mendeteksi kecurangan pada saat melakukan prosedur audit. Penelitian ini menemukan adanya kesenjangan informasi yang diberikan auditor internal kepada manajemen dan KAP selaku auditor eksternal perusahaan dan dapat dikatakan sebagai penyimpangan dalam Teori Gandhi berupa kesejahteraan bagi semua. Manajemen memiliki tugas untuk meningkatkan kualitas lingkungan auditor internal dengan mendorong auditor internal memberikan informasi yang sama kepada KAP. Selain itu kepuasan kinerja auditor internal dipengaruhi oleh locus of control internal dan merupakan tanggung jawab manajemen untuk memberikan lingkungan yang sehat untuk auditor internal.
Kata Kunci: Teori Gandhi; Locus of Control; Internal Audit; Etika.
Abstract
This study aims to identify the meaning of Gandhi's Theory on the application of the Internal Auditor's Code of Ethics and expand the locus of control objectives in the success of creating a good internal audit function. Ghandi's theory can improve the quality of audit results by applying the concept of shared welfare to present audit results that have the same information. Gandhi's theory as a basis for adjusting the internal auditor's code of ethics. This study uses the literature review method which discusses the code of ethics of internal auditors and theories involving internal auditors in detecting fraud when performing audit procedures. This study found that there was a gap in the information provided by the internal auditors to management and KAP as the company's external auditors and could be said to be a deviation from Gandhi's theory of welfare for all. Management has a duty to improve the quality of the internal auditor environment by encouraging internal auditors to provide the same information to KAP. In addition, internal auditors' performance satisfaction is influenced by internal locus of control and it is management's responsibility to provide a healthy environment for internal auditors.
Keyword: Gandhi Theory; Locus of Control; Internal Audit; Ethics.
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References
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