Peran Dukungan Manajemen dan Tata Kelola Dalam Meningkatkan Efektivitas Audit Internal Pada Era Transformasi Digital

Rahayu Budi Susanti; Ety Meikhati; Antin Okfitasari

doi:10.29040/jap.v27i1.20666

Authors

Rahayu Budi Susanti Universitas Duta Bangsa Surakarta, Indonesia
Ety Meikhati Universitas Duta Bangsa Surakarta, Indonesia
Antin Okfitasari Universitas Duta Bangsa Surakarta, Indonesia

DOI:

https://doi.org/10.29040/jap.v27i1.20666

Abstract

This study aims to analyze the influence of management support and governance on internal audit effectiveness in the era of digital transformation in the regional banking sector, specifically at PT Bank Perekonomian Rakyat (BPR). The quantitative approach used a survey method with a Likert-scale questionnaire. Thirty respondents from the supervisory and managerial elements of PT Bank Perekonomian Rakyat (BPR) were selected through purposive sampling. This study employed a quantitative approach with primary data obtained through questionnaire distribution at PT Bank Perekonomian Rakyat (BPR). Data analysis was performed using SPSS with multiple linear regression analysis to determine the extent of influence of the two independent variables on the dependent variable. The results indicate that management support and governance have a positive effect on internal audit effectiveness in the era of digital transformation.

References

Aqilla, N. P. (2025). Peran Data Governance Dalam Keamanan Dan Privasi Data Di Era Digital. Jurnal Multidisiplin Ilmu Akademik, 2(3), 217–221. https://doi.org/10.61722/jmia.v2i3.4729

Arista, W. (2023). PRUDENTIAL PRINCIPLE DALAM PERJANJIAN KREDIT PERBANKAN. Jurnal Tripantang.

Fatimah, K., & Pramudyastuti, O. L. (2022). ANALISIS PERAN AUDIT INTERNAL DALAM UPAYA PENCEGAHAN DAN PENDETEKSIAN KENCENDERUNGAN KECURANGAN AKUNTANSI ( FRAUD ). Jurnal Ilmiah Akuntansi Dan Bisnis, 7(2), 235–243.

Lonto, M. P., & Pandowo, A. (2025). Does audit quality mediate the effect of information technology and competence on internal audit effectiveness ? Jurnal Akuntansi Dan Auditing Indonesia, 29(1).

Meikhati, E., Sundari, & Oktaviani, I. (2025). Collaborative Participatory Accounting and Internal Audit in Increasing Public Trust in Village-Owned Enterprises. Proceeding of International Conference on Science, Health, And Technology, 240–249. https://doi.org/10.47701/0p2dqd16

Melyana, D. S., & Christina. (2026). Faktor-Faktor Penentu Efektivitas Audit Internal : Peran Pengalaman , Independensi , Dukungan Manajemen , dan Etika Auditor. 11(1), 25–40.

Muuna, A. N., Prastikawati, E., Laili, A. N., Sari, M. W., & Mustoffa, A. F. (2023). ASIMETRI INFORMASI DAN TEORI KEAGENTAN PADA PENGUNGKAPAN LAPORAN KEUANGAN. Jurnal Akuntansi Dan Pajak, 23(02), 1–8.

Nufus, S. F. A., Hirsanuddin, & Muhaimin. (2026). PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN BANK IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES IN THE MANAGEMENT OF BANK. Jurnal Private Law, 6(2).

Pasaribu, A. S., Siregar, F. N., & Haikal, F. (2026). TEORI-TEORI GOOD CORPORATE GOVERNANCE ( GCG ) DALAM PERSPEKTIF PERBANKAN SYARIAH DI INDONESIA. Jurnal Ilmiah Ekonomi Dan Manajemen, 4(1), 580–587.

Pranatawijaya, V. H., & Priskila, R. (2019). Penerapan Skala Likert dan Skala Dikotomi pada Kuesioner Online. Jurnal Sains Dan Informatika Volume, 5(November), 128–137. https://doi.org/10.34128/jsi.v5i2.185

Rahmah, F., Yolanda, R., & Uli, A. (2025). Audit Internal dalam Era Transformasi Digital : Identifikasi Tantangan melalui Tinjauan Literatur. Journal of Artificial Intelligence and Digital Business (RIGGS), 4(3), 8387–8398.

Simanjuntak, T. H. (2024). Audit Internal terhadap Kecurangan dan Penyimpangan Keuangan Pemerintah Daerah. Ekonomis: Journal of Economics and Business, 8(1), 949–961. https://doi.org/10.33087/ekonomis.v8i1.1823

Syahara, H., Fauziah, S. S., Wibowo, T. J. A., & Anwar, S. (2024). IMPLEMENTASI DAN PERAN TEORI STEWARDSHIP PADA KONTEKS PENELITIAN AKUNTANSI : STUDI LITERATUR. Karimah Tauhid, 3, 4716–4734.

Syahrul, S., Andreas, A., & Rasuli, M. (2023). EFEKTIVITAS AUDIT INTERNAL : DIPENGARUHI OLEH FAKTOR INDEPENDEN, KEMAHIRAN PROFESIONAL, KOMUNIKASI DAN DUKUNGAN TOP MANAJEMEN. CURRENT Jurnal Kajian Akuntansi Dan BisnisTerkini THE EFFECTIVENESS OF INTERNAL AUDIT : AFFECTED BY INDEPENDENT, 4(2), 334–342.

Windasari, I. P., Rochim, A. F., Alfiani, S. N., & Kamalia, A. (2022). Audit Tata Kelola Teknologi Informasi Domain Monitor, Evaluate, and Asses dan Deliver, Service, Support Berdasarkan Framework COBIT 2019. J. Sistem Info. Bisnis, 11(2), 131–138. https://doi.org/10.21456/vol11iss2pp131-138

Yusup, S., Usman, & Taruh, V. (2024). Pengaruh Kompetensi dan Independensi Terhadap Efektivitas Audit Internal Serta Dampaknya pada Tata Kelola Pemerintah yang Baik: Studi Pada Inspektorat Kota Gorontalo. Al-Kharaj : Jurnal Ekonomi , Keuangan & Bisnis Syariah Al-Kharaj : Jurnal Ekonomi , Keuangan & Bisnis Syariah, 6, 6456–6473. https://doi.org/10.47467/alkharaj.v6i9.2678

Zachra, A. G. A., & Purnamasari, P. (2025). Pengaruh Transformasi Digital dan Big Data terhadap Efektivitas Audit Internal. Bandung Conference Series: Accountancy, 5 (1), 461–468.

Zain, A. A., Karim, A., & Noholo, S. (2025). Peran Auditor Internal Dalam Meningkatkan Tata Kelola Perusahaan : Tinjauan Literatur Review. 18(2), 425–429.