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...

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Bibliographic Details
Main Authors: Nanang Nawari, Dian Kusuma Wardhani
Format: Article
Language:English
Published: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga 2022-03-01
Series:BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Subjects:
Online Access:https://e-journal.unair.ac.id/BAKI/article/view/30308