Studi Literatur: Pengaruh Sietem Pengendalian Internal Klien Terhadap Hasil Audit
DOI:
https://doi.org/10.31004/joecy.v5i2.2216Keywords:
sistem pengendalian internal, hasil audit, audit berbasis risiko, efektivitas pengendalian, studi literaturAbstract
Sistem Pengendalian Internal (SPI) memegang peran strategis dalam menjamin keandalan laporan keuangan dan kualitas hasil audit eksternal. Penelitian ini bertujuan untuk mengevaluasi pengaruh SPI terhadap hasil audit melalui pendekatan studi literatur. Dengan metode deskriptif kualitatif, peneliti menganalisis 15 jurnal ilmiah nasional dan internasional yang relevan. Hasil kajian menunjukkan bahwa SPI yang efektif tidak hanya memperkuat integritas pelaporan keuangan dan efisiensi operasional, tetapi juga meningkatkan keyakinan auditor eksternal, memungkinkan pengurangan prosedur substantif, dan memperbaiki strategi pengujian audit. Efektivitas SPI dipengaruhi oleh berbagai faktor, seperti peran aktif komite audit, independensi dan kompetensi auditor internal, serta integrasi teknologi informasi akuntansi. Meski demikian, tantangan seperti kolusi internal dan lemahnya struktur pengawasan tetap menjadi potensi risiko yang harus diantisipasi. Penelitian ini menyimpulkan bahwa penguatan SPI merupakan elemen krusial dalam mendukung audit berbasis risiko, tata kelola yang baik, dan kepercayaan investor terhadap laporan keuangan.
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