Efektivitas Komunikasi Audit Internal Berbasis COSO Framework Pada Perum BULOG Kanwil Jawa Timur
Main Article Content
Abstract
Studi ini menganalisis efektivitas komunikasi audit internal dalam kerangka COSO serta perannya dalam mendukung tata kelola perusahaan di Kantor Regional Perum BULOG Jawa Timur. Pendekatan kualitatif dengan strategi fenomenologi transendental digunakan untuk mengeksplorasi bagaimana auditor dan auditee mengalami dan memaknai komunikasi audit internal. Data dikumpulkan melalui wawancara mendalam, observasi aktivitas audit, dan analisis dokumen audit. Delapan partisipan dipilih secara purposif, terdiri atas auditor internal SPI Wilayah Surabaya dan pejabat manajerial dari unit operasional dan unit pendukung. Hasil penelitian menunjukkan bahwa komunikasi audit internal dipandang sebagai proses berkelanjutan yang menyertai seluruh siklus audit, dari perencanaan, rapat pembukaan, kerja lapangan, klarifikasi temuan, hingga rapat penutupan dan pemantauan tindak lanjut. Efektivitas tercermin dalam kejelasan dan kelengkapan pesan, akurasi dan ketepatan waktu, objektivitas dan kesimpulan berbasis bukti, kesesuaian media dan aksesibilitas, serta umpan balik dan tindak lanjut. Dimensi-dimensi ini dibentuk oleh dukungan kepemimpinan dan posisi strategis SPI, rancangan prosedur audit, hubungan kerja dan dinamika psikologis, beban kerja operasional, serta pemanfaatan sistem informasi dan dokumentasi. Komunikasi audit internal berkontribusi pada penguatan transparansi, akuntabilitas, dan pembelajaran organisasi dalam kerangka COSO dan Tata Kelola Perusahaan yang Baik.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Adams, M. B. (1994). Agency Theory and the Internal Audit. Managerial Auditing Journal, 9(8), 8–12.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.47985/dcidj.475
Ajzen, I. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32(4), 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x
Ajzen, I. (2005). Attitudes, Personality, And Behavior (2nd ed.). In Open University Press.
Alsharif, M. (2022). The Operationalizing and Influencing Factors of Internal Audit Effectiveness. International Journal of Research and Studies Publishing, 3(29), 154–206. https://doi.org/10.52133/ijrsp.v3.29.6
Buhmann, A., & Brønn, P. S. (2018). Applying Ajzen’s theory of planned behavior to predict practitioners’ intentions to measure and evaluate communication outcomes. Corporate Communications, 23(3), 377–391. https://doi.org/10.1108/CCIJ-11-2017-0107
Christine, D., & Apriwandi, A. (2022). Audit Internal dan Pencegahan Kecurangan- Bukti Empiris Pada Perusahaan Umum Badan Urusan Logistik (BULOG). Owner, 6(3), 3270–3280. https://doi.org/10.33395/owner.v6i3.1046
DeVito, J. A. (2016). The Interpersonal Communication Book. In Pearson Education Limited (14th ed.). Pearson Education.
Dewi, M., & Nugraganti, T. P. (2025). Audit Findings Sebagai Mekanisme Perubahan Pada Akuntabilitas dan Kinerja Organisasi : Sebuah Tinjauan Literatur. Jurnal Riset Ilmu Akuntansi, 6(2), 214–224. https://doi.org/https://doi.org/10.37478/jria.v6i2.5991
Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. Academy of Management Review, 20(1), 65–91. https://doi.org/10.5465/amr.1995.9503271992
Dutchak, R., Kondratiuk, O., Rudenko, O., Shaikan, A., & Adilchaev, R. (2022). Internal Audit of the Business Partner’s Reliability for Sustainable Development of the Enterprise. 155–166. https://doi.org/10.5220/0011346200003350
Effendy, O. U. (1990). Ilmu Komunikasi, Teori dan Praktek. In Komunikasi dalam sebuah organisasi. Remaja Rosdakarya.
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14(1), 57. https://doi.org/10.2307/258191
Gbadamosi, G. (1999). Organizational Effectiveness: Definition. Criteria & Evaluation. Lfe Psychologio, 7(1), 123–149.
Gibson, J. L., Ivancevich, J. M., Donnelly, J. J. H., & Konopaske, R. (2012). Organizations: Behavior, structure, processes (14th ed.). McGraw-Hill/Irwin.
Goldhaber, G. (1976). Auditing Organizational Communication Systems: The ICA Communication Audit. 78.
Gurama, Z., Sani, A., & Hammayo, A. A. (2019). Communication as a Critical Factor for Internal Audit Effectiveness in Tax Administration in Nigeria. 9(1), 103–112.
Hanif, F. N., & Sunitiyoso, Y. (2021). Analysis of The Occurrence of repeated BPK Audit Findings in The Financial Statements of a Government Institution. Journal of International Conference Proceedings, 4(2), 161–169. https://doi.org/10.32535/jicp.v4i2.1236
Hatfield, R. C., & Saiewitz, A. (2021). Experimental Design for Auditor-Client Communication Research: Theory, Best Practices, and Pitfalls. SSRN Electronic Journal, 23529(2), 1–45. https://doi.org/10.2139/ssrn.3830838
Hawkins, E. M. (2023). The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions. Accounting Horizons, 1–13. https://doi.org/10.2308/horizons-2022-045
Herliana, E., & Kuntadi, C. (2023). Influence of Internal Audit, Information & Communication, and Monitoring of Internal Control Performance. Dinasti International Journal of Education Management And Social Science, 4(3), 374–385. https://doi.org/10.31933/dijemss.v4i3.1676
Martias, A. (2019). Analisa Peranan Komunikasi Dan Psikologi Audit Dalam Pelaksanaan Tugas Di Pt Alarsy. Jurnal Perspektif, 17(1), 63–70. https://doi.org/10.31294/jp.v17i1.4791
Moeller, R. R. (2007). COSO - Enterprise Risk Management: Understanding the New Integrated ERM Framework. In Internal Auditing.
Mulyandini, V. C. (2023). Communication and Psychology Audit in Internal Audit Assignment. Accounting and Finance Studies, 3(2), 83–96. https://doi.org/10.47153/afs32.6332023
Nagy, A. L., & Cenker, W. J. (2002). An assessment of the newly defined internal audit function. Managerial Auditing Journal, 17(3), 130–137. https://doi.org/10.1108/02686900210419912
Novatiani, R. A., & Prestorica, S. (2009). Pengaruh Auditor Internal Bersertifikasi Qia (Qualified Internal Auditor) Terhadap Kualitas Komunikasi Hasil Penugasan Audit Internal. Jurnal Bisnis Manajemen Dan Ekonomi, Edisi Khus(1).
Nuryan, I. (2016). Strategy development and implementation of good corporate governance (GCG) on BUMN and BUMD in Indonesia. AdBispreneur: Jurnal Pemikiran Dan Penelitian Administrasi Bisnis Dan Kewirausahaan, 1(2), 145–152.
OECD. (2004). Principles of Corporate Governance. In OECD Publication Service. OECD. https://doi.org/10.1787/9789264064973-sr
Perum BULOG. (n.d.). Assessment Penerapan GCG. Retrieved September 22, 2025, from https://www.bulog.co.id/good-corporate-governance/
Prastika, A. W., & Trisnaningsih, S. (2022). Efektivitas Komunikasi Auditor Sebagai Penunjang Pelaksanaan Audit. Seminar Nasional Akuntansi Dan Call for Paper (SENAPAN), 2(1), 47–55. https://doi.org/10.33005/senapan.v2i1.172
Ramamoorti, S. (2003). Internal auditing: history, evolution, and prospects”, in Bailey, A., Gramling, A. and Ramamoorti, S. (Eds), Research Opportunities in Internal Auditing. 305.
Ratnawati, T., & Hidayat, W. (2023). Internal Audit. Untag Surabaya Press.
Risfa, M., & Lestari, W. (2023). Metamorfosis Peran Auditor Internal. Owner, 7(3), 2691–2699. https://doi.org/10.33395/owner.v7i3.1528
Rosita, I. T. (2016). Tantangan Auditor Intern Menghadapi Globalisasi. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 2(2), 58–64.
Rydzak, W., Przybylska, J., Trębecki, J., & Afonso Sellitto, M. (2023). The communication gap and the effect of self-perception on assessment of internal auditors‘ communication skills. Economics & Sociology, 16(2), 148–166. https://doi.org/10.14254/2071-789X.2023/16-2/10
Sarens, G., Abdolmohammadi, M. J., & Lenz, R. (2012). Factors associated with the internal audit function ’ s role in corporate governance. 13(2), 191–204. https://doi.org/10.1108/09675421211254876
Setyaningrum, D., & Kuntadi, C. (2019). The effects of competence, independence, audit work, and communication on the effectiveness of internal audit. Journal of Economics, Business, & Accountancy Ventura, 22(1), 39–47. https://doi.org/10.14414/jebav.v22i1.879
Short, J., Williams, E., & Christie, B. (1976). The Social Psychology of Telecommunications. John Wiley & Sons.
Steers, R. M. (1976). Methodological issues in evaluating organizational effectiveness. In Annual Convention of the American Psychological Association (84th) (Issue 1). https://eric.ed.gov/?id=ED417056
Sukiyaningsih, T. W. (2015). Pengaruh Struktur Organisasi, Pendekatan Psikologi Dan Locus Of Control Terhadap Komunikasi Dalam Tim Audit (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta). Universitas Islam Negeri Syarif Hidayatullah Jakarta.
The Institute of Internal Auditors. (2024). Global Internal Audit Standards. In The Institute of Internal Auditors, Inc. (“The IIA”).