HOW GOOD IS THE INTERNAL AUDIT FUNCTION OF INDONESIAN SOES FOR BPK RI?
The increase in BPK RI's audit findings on the SPI of SOEs seems to indicate a decline in the quality of the SPI of the state-owned company. Dzikrullah et al. (2020) show that the internal audit's characteristics or internal audit function, namely the expertise and certification of interna...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga
2022-03-01
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Series: | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
Subjects: | |
Online Access: | https://e-journal.unair.ac.id/BAKI/article/view/30308 |