The Role of Sense of Belonging and Professional Skepticism in University’s Internal Auditor Function

Aprina Nugrahesthy Sulistya  Hapsari; Nabilla Ningrum

doi:10.32486/aksi.v7i1.203

Authors

Aprina Nugrahesthy Sulistya Hapsari
Nabilla Azzahra Dwi Ningrum Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.32486/aksi.v7i1.203

Keywords:

Internal Auditor, Professional Skepticism, Sense of Belonging, University

Abstract

This study aims to describe the role of Sense of Belonging (SoB) and professional skepticism in supporting the performance of internal auditors at Satya Wacana Christian University (SWCU). This study uses both primary data by conducting in-depth interview with financial, academic and non-academic internal auditors, auditee and internal control body at SWCU and the secondary data were obtained from documents such as code of ethics, audit instruments and internal auditors charter. This study is a qualitative descriptive research and uses two types of triangulation which is data triangulation and source triangulation. The results of this study shows that the role of SoB and professional skepticism has been implemented in SWCU and both roles encourage the internal auditor’s function in university.

References

AICPA. (1972). AU 230: Due professional care in the performance of work.

Alicia, V. (2021). The role of internal audit in AML business. Https://Timesofmalta.Com/. https://timesofmalta.com/articles/view/the-role-of-internal-audit-in-aml.852980

Amoako, S. (2014). Internal auditor, the organization’s watchdog. SSRN Electronic Journal, 1–27. https://doi.org/10.2139/ssrn.2538483

Baumeister, R. F., & Leary, M. R. (1995). The need to belong: desire for interpersonal attachments as a fundamental human motivation. Psychological Bulletin, 117(3), 497–529. https://doi.org/10.1037/0033-2909.117.3.497

Biddle, B. (1986). Recent developments in role theory. Annual Review of Sociology, 12(1), 67–92. https://doi.org/10.1146/annurev.soc.12.1.67

Binti, S. (2019). Konferensi nasional IIA bahas peran auditor internal. Republika.Co.Id. https://republika.co.id/berita/nasional/daerah/19/07/25/pv73be399-konferensi-nasional-iia-bahas-peran-auditor-internal

Blanton, J. (2020). Audit reveals misuse of funds in one of UK’s colleges; reforms being established. Uknow.Uky.Edu. https://uknow.uky.edu/campus-news/audit-reveals-misuse-funds-one-uks-colleges-reforms-being-established

Butar, S. G. A. B., & Perdana, H. D. (2017). Penerapan skeptisisme profesional auditor internal pemerintah dalam mendeteksi kecurangan (Studi kasus pada auditor perwakilan BPKP Provinsi Jawa Tengah). Jurnal Ekonomi Dan Bisnis, 20(1), 169. https://doi.org/10.24914/jeb.v20i1.1003

Carr, E. W., Reece, A., Kellerman, G. R., & Robichaux, A. (2019). The value of belonging at work.

Carrington, T., & Catasus, B. (2007). Auditing stories about discomfort: becoming comfortable with comfort theory. European Accounting Review, 16(1), 35–58. https://doi.org/10.1080/09638180701265846

Chandrasekar, K. (2011). Workplace environment and its impact on organisational performance in public sector organisations. International Journal of Enterprise Computing and Business Systems, 1(1), 1–19.

Chrystabel, S., & Hapsari, A. N. S. (2020). Pergeseran peran auditor internal dalam mewujudkan Good Corporate Governance: sebuah telaah literatur. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(3), 282–310. http://journal.stiemb.ac.id/index.php/mea/article/view/410

Ciołek, M. (2017). Professional skepticism in auditing and its characteristics. Prace Naukowe Uniwersytetu Ekonomicznego We Wrocławiu, 474, 33–40. https://doi.org/10.15611/pn.2017.474.03

Cudlip, P. (2020). Internal audit during and beyond the covid-19 crisis (Issue April). Mazars LLP.

Deswanto, V. (2020). The effect of attitudes, organizational commitments, severity of cheating levels, personal cost of reporting and job commitment to whistleblowing intentions. ACCRUALS (Accounting Research Journal of Sutaatmadja), 4(01), 77–95. https://doi.org/10.35310/accruals.v4i01.408

Dittenhofer, M., Ramamoorti, S., & Ziengenfuss, D. E. (2011). Behavioral dimensions of internal auditing. In Altamonte Springs, FLÂ â€¦. The Institute of Internal Auditor Research Foundation. https://www.interniaudit.cz/download/Publikace-IIA/5015.2.dl-Behaviorial Dimensions-Survey report-FINAL_copy for web zip.pdf

Escalera-Reyes, J. (2020). Place attachment, feeling of belonging and collective identity in socio-ecological systems: Study case of pegalajar (Andalusia-Spain). Sustainability (Switzerland), 12(8), 1–22. https://doi.org/10.3390/SU12083388

Filstad, C., Traavik, L. E. M., & Gorli, M. (2019). Belonging at work: the experiences, representations and meanings of belonging. Journal of Workplace Learning, 31(2), 116–142. https://doi.org/10.1108/JWL-06-2018-0081

Fitrah, M., Ruslan, ., & Hendra, . (2018). Urgensi sistem penjaminan mutu internal terhadap peningkatan mutu perguruan tinggi. Jurnal Penjaminan Mutu Lembaga Penjaminan Mutu Institut Hindu Dharma Negeri Denpasar, 4(1), 76. https://doi.org/10.25078/jpm.v4i1.400

Greenstein, D. (2021). Former USF employee pleads guilty in court to embezzling $12.8 million. Baynews9.Com. https://www.baynews9.com/fl/tampa/news/2021/08/13/former-usf-employee-embezzled--12-8-million-and-pleaded-guilty-

Hamshari, Y. M., Ali, H. Y., & Alqam, M. A. (2021). The relationship of professional skepticism to the risks of auditing and internal control, and the discovery of fraud and core errors in the financial statements in Jordan. Academic Journal of Interdisciplinary Studies, 10(2), 105–117. https://doi.org/10.36941/ajis-2021-0042

Harjanti, A. E., & Mona, I. F. (2020). Metode penilitian yang digunakan untuk mengestimasi pertumbuhan kasus Covid-19 di Indonesia dengan menggunakan model analisis peran satuan kerja audit internal dalam upaya pencegahan dan pendeteksian kecurangan pada Bank Perkreditan Rakyat XYZ. Jurnal Ekonomi Syariah Dan Akuntansi, 1(1).

Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal OfPractice & Theory, 29(1), 149–171. https://doi.org/10.2308/aud.2010.29.1.149

Jaitli, R., & Hua, Y. (2013). Measuring sense of belonging among employees working at a corporate campus: Implication for workplace planning and management. Journal of Corporate Real Estate. https://doi.org/10.1108/JCRE-04-2012-0005

Lampinen, M. S., Konu, A. I., Kettunen, T., & Suutala, E. A. (2018). Factors that foster or prevent sense of belonging among social and health care managers. Leadership in Health Services, 31(4), 468–480. https://doi.org/10.1108/LHS-09-2017-0054

Litzenberg, R., & Ramirez, C. F. (2020). Remote auditing for covid-19. In The Institute of Internal Auditors (IIA). https://www.iia.org.uk/media/1691158/remote-auditing-for-covid-19-and-beyond.pdf

Mahar, A. L., Cobigo, V., & Stuart, H. (2013). Conceptualizing belonging. Disability and Rehabilitation, 35(12), 1026–1032. https://doi.org/10.3109/09638288.2012.717584

Nofrita, D., Rosyidi, U., & Karnati, N. (2019). Urgency of internal academic quality audit policy at higher education. International Journal for Educational and Vocational Studies, 1(4), 290–293. https://doi.org/10.29103/ijevs.v1i4.1608

Pentland, B. T. (1993). Getting comfortable with the numbers: Auditing and the micro-production of macro-order. Accounting, Organizations and Society, 18(7–8), 605–620.

Pickett, K. H. S. (2010). The internal auditing handbook (Third Edit). John Wiley and Sons Ltd.

Putra, D. G. (2021). Pendekatan remote auditing untuk internal audit dalam mendeteksi kecurangan ( fraud ) pada masa pandemi covid-19. 4(1), 635–643.

Rahmida, M., & Urumsah, D. (2020). Determinan deteksi fraud audit: Peran moderasi gender dan pengalaman. Proceeding of National Conference on Accounting & Finance, 2, 1–10. https://doi.org/10.20885/ncaf.vol2.art1

Salbiyatul, F. (2021). Peran auditor internal sebagai upaya preventif fraud. Yoursay.Suara.Com. https://yoursay.suara.com/news/2021/01/22/181508/peran-auditor-internal-sebagai-upaya-preventif-fraud

Samson, N. G., Waiganjo, M., & Koima, J. (2015). the Effect of Workplace Environment on Employee Performance. International Journal of Managerial Studies and Research, 3(12), 76–89.

Sarens, G., Beelde, I. De, & Everaert, P. (2009). Internal audit : a comfort provider to the audit committee. The British Accounting Review, 41, 90–106. https://doi.org/10.1016/j.bar.2009.02.002

Savira, J. A., Rahmawati, & Ramadha, A. (2021). Pengaruh kompetensi dan skeptisme profesional terhadap kualitas audit. In Jurnal Ilmiah Akuntansi Kesatuan (Vol. 9, Issue 1, pp. 21–30). https://doi.org/10.37641/jiakes.v9i1.435

Setianto, H. (2020). Remote auditing dan agility: kiat auditor menavigasi pandemi. Irmapa.Org. https://irmapa.org/remote-auditing-dan-agility-kiat-auditor-menavigasi-pandemi/

Setyaningrum, D., & Kuntadi, C. (2019). Pengaruh kompetensi, independensi, pekerjaan audit dan komunikasi terhadap efektivitas audit internal. Journal of Economics, Business & Accountancy Ventura, 22(1). https://doi.org/10.14414/jebav.v22i1.879

Sluss, D. M., Van Dick, R., & Thompson, B. (2011). Role theory in organizations: a relational perspective. Handbook of I/O-Psychology, 1. https://doi.org/https://doi.org/10.1037/12169-016

Soerono, A. N., & Ismawati, I. (2020). Profesionalisme , kompetensi , motivasi dan pengaruhnya terhadap kinerja auditor. Jurnal Riset Akuntansi Terpadu, 13(1), 113–121.

Starr, T. (2021). Allegations of a toxic work environment at LSUS. KTBS. https://www.ktbs.com/news/3investigates/allegations-of-a-toxic-work-environment-at-lsus/article_aa71010a-b80b-11eb-94eb-c326a5a8a18e.html

The Institute of Internal Audit. (2019). Piagam Audit Internal. In IIA Position Paper.

The Institute of Internal Auditor. (2001). Standards for the professional practice of internal auditing. The Institute of Internal Auditors. https://doi.org/10.1002/9781118269138.ch3

The Institute of Internal Auditor. (2009). Practice advisory. In Practice (Issue January).

The Institute of Internal Auditor. (2017). Standar Internasional Praktik Profesional Audit Internal. The Institute of Internal Auditor.

Tripathi, A. (2019). The role of internal audit in corporate governance. American Journal of Industrial and Business Management, 09(01), 63–71. https://doi.org/10.4236/ajibm.2019.91005

Utami, I. (2019). Audit internal : pendekatan kontemporer. In Smart Indana Parama.

Wangcharoendate, S. (2014). Dynamic internal audit innovation and ongoing firm survival: an empirical study of thai-listed firms. NIDA Development Journal, 54(4). https://doi.org/https://doi.org/10.14456/ndj.2014.2

Whitten, D., James, A., & Roberts, C. (2020). Factors that contribute to a sense of belonging in business stident on a small 4-year public commuter campus in the midwest. Journal of College Student Retention: Research, Theory and Practice, 22(1), 99–117. https://doi.org/10.1177/1521025117726520