Internal Auditor’s Responsibilities for Quality Control of Financial Reporting at PT Asabri (Persero): A Qualitative Analysis

Feni Haryani; Fitria Nasta’in; Ika Novitasari; Wahyu Putri; Herlina Manurung

doi:10.37641/jimkes.v11i2.2152

Authors

Feni Haryani Faculty of Economics, Universitas Tidar, Magelang, Indonesia
Fitria Nasta’in Faculty of Economics, Universitas Tidar, Magelang, Indonesia
Ika Novitasari Faculty of Economics, Universitas Tidar, Magelang, Indonesia
Wahyu Marginingtyas Andika Putri Faculty of Economics, Universitas Tidar, Magelang, Indonesia
Herlina Manurung Faculty of Economics, Universitas Tidar, Magelang, Indonesia

DOI:

https://doi.org/10.37641/jimkes.v11i2.2152

Keywords:

Internal auditor, Quality of financial statements, Accounting standards

Abstract

This article focuses on the quality of financial reporting that needs to be considered because it is an important factor in decision making of a company or agency, including PT Asabri (Persero). Internal auditors control an important role in terms of improving accounting standards, so it will also be discussed about the function and role of internal auditors in minimizing data manipulation in financial reporting. This research uses the literature review method which refers to the process of identifying and evaluating several previous research articles to obtain deeper information about the responsibilities of internal auditors including responsibilities for quality control of financial reporting. The results show that internal auditors have an important role in controlling the quality of financial reporting from manipulation at PT Asabri (Persero).

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