The role of internal audit on the quality of financial reports
This study aims to provide empirical evidence regarding the importance of the role of Internal Audit in the quality of financial statements reviewed from the Literature Study using 53 Sinta 2 journals and Scopus 4 indexed journals with a total of 57 journals. Here, we classify articles based on topi...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Indonesian Institute for Counseling, Education and Therapy (IICET)
2024-12-01
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| Series: | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| Online Access: | https://jurnal.iicet.org/index.php/jppi/article/view/3954 |
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| _version_ | 1832584547842129920 |
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| author | Nurin Majidah Falikhatun Falikhatun |
| author_facet | Nurin Majidah Falikhatun Falikhatun |
| author_sort | Nurin Majidah |
| collection | DOAJ |
| description | This study aims to provide empirical evidence regarding the importance of the role of Internal Audit in the quality of financial statements reviewed from the Literature Study using 53 Sinta 2 journals and Scopus 4 indexed journals with a total of 57 journals. Here, we classify articles based on topics and this research uses the literature review method of the Sinta 2 journal and some from Scopus. The researcher reviewed research related to internal audits in Indonesia in Sinta and Scopus indexed journals., then a mapping approach (Charting the field) was carried out using a prism approach, matrix tables and previous research that strengthened this research. The results of the study found that the quality of financial statements was the most researched. In addition, there is a research gap regarding the role of internal audit on the quality of financial statements as a proxy for Organizational Culture and Masculinity. It is evident that the results of previous studies are still inconsistent. Therefore, the researcher provides novelties that need to be reviewed regarding how Organizational Culture and Gender affect the quality of Financial Statements. |
| format | Article |
| id | doaj-art-caac467f8689426eade59a319c2922c6 |
| institution | Kabale University |
| issn | 2477-8524 2502-8103 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj-art-caac467f8689426eade59a319c2922c62025-01-27T12:46:15ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032024-12-0110461662710.29210/0202439542418The role of internal audit on the quality of financial reportsNurin Majidah0Falikhatun Falikhatun1Universitas Sebelas MaretUniversitas Sebelas MaretThis study aims to provide empirical evidence regarding the importance of the role of Internal Audit in the quality of financial statements reviewed from the Literature Study using 53 Sinta 2 journals and Scopus 4 indexed journals with a total of 57 journals. Here, we classify articles based on topics and this research uses the literature review method of the Sinta 2 journal and some from Scopus. The researcher reviewed research related to internal audits in Indonesia in Sinta and Scopus indexed journals., then a mapping approach (Charting the field) was carried out using a prism approach, matrix tables and previous research that strengthened this research. The results of the study found that the quality of financial statements was the most researched. In addition, there is a research gap regarding the role of internal audit on the quality of financial statements as a proxy for Organizational Culture and Masculinity. It is evident that the results of previous studies are still inconsistent. Therefore, the researcher provides novelties that need to be reviewed regarding how Organizational Culture and Gender affect the quality of Financial Statements.https://jurnal.iicet.org/index.php/jppi/article/view/3954 |
| spellingShingle | Nurin Majidah Falikhatun Falikhatun The role of internal audit on the quality of financial reports JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| title | The role of internal audit on the quality of financial reports |
| title_full | The role of internal audit on the quality of financial reports |
| title_fullStr | The role of internal audit on the quality of financial reports |
| title_full_unstemmed | The role of internal audit on the quality of financial reports |
| title_short | The role of internal audit on the quality of financial reports |
| title_sort | role of internal audit on the quality of financial reports |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/3954 |
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