Pengendalian Intern Merupakan Bagian Integral Organizational Governance Pada Perguruan Tinggi Negeri
DOI:
https://doi.org/10.26740/jaj.v2n1.p55-75Keywords:
Internal Control, Organizational GovernanceAbstract
Abstract
Internal control form try activity for guarantee objective achievement and organization target. Internal Audit Financial (IAF) a certain integral share from effective governance process. Organizational governance can dictatorial if university make internal monitoring regular before external monitoring that is accreditation. Arranged monitoring in type continue audit internal with review management system can guarantee a university can continue make quality improvement.
References
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Badan Akreditasi Nasional Perguruan Tinggi, (2007), Standart dan Prosedur Pendanaan, Departemen Pendidikan Nasional, Jakarta.
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Messier, William, Jr. 2000. Auditing and Assurance Service- A Systematic Approach. Second Edition. International Edition. Irwin Mc Graw-Hall Co. New York.
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Peraturan Pemerintah Republik Indonesia, Nomor 60 Tahun 2008, tentang Sistem Pengendalian Intern Pemerintah.
Ruud,T. Flemming, 2003. The Internal Audit Funtion An Integral Part of Organizational Governance, The Institute of Internal Auditors Research Foundation, (Jan, 2003), pp 37-96.
Tugiman, Hiro. 2000. Pengaruh Peran Auditor Intern Serta Faktor-Faktor Pendukungnya Terhadap Peningkatan Pengendalian Intern dan Kinerja Perusahaan, Desertasi Program Doktor Universitas Padjadjaran, Bandung.
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United Nations Development Program (UNDP), 1997 tata pemerintah yang baik (Good Governance)
Badan Akreditasi Nasional Perguruan Tinggi, (2007), Standart dan Prosedur Pendanaan, Departemen Pendidikan Nasional, Jakarta.
Cadbury Committee, The Committee on the Financial Aspects Aspects of Corporate Governance: Report of the Financial Aspects of Corporate Governance (London: Professional Ltd., 1992).
COSO. 1992. Internal Control Integrated Framework. Committee of Sponsoring Organization of The Tread Way Commission.
Chambers, Andrew, & Rand, Graham. 2000. The Operational Auditing Handbook: Auditing Business Process. John Willey & Sons.
Cangemi, Michael P., Tommie, Singleton. 2003. Managing The Audit Function: A Corporate Audit Departemen Procedures Guide. Third Edition. John Willey & Sons. Inc.
FCGI (Forum For Corporate Governance In Indonesia). 2002. Tata Kelola Perusahaan (Corporate Governance) The Essence of Good Corporate Governance : Konsep dan Implementasi Perusahaan Publik dan Korporasi Indonesia. Yayasan Pendidikan pasar Modal Indonesia & Synergy Communication. Jakarta.
Hermason, Dana R, and Rittenberg, Larry E., 2003, Internal Audit and Organizational Governance, The Institute of Internal Auditors Research Foundation, Jan 2003, pp 26-71.
IICG (Indonesian Institute on Corporate Governance). 2000. Corporate Governance atau Corporate Failure?. The Indonesian Institute of Corporate Governance.
IIA (The Institute of Internal Auditor), Recommendations for Improving Corporate Governance: Presented to the New York Stock Exchange (Altamonte Springs, FL: The Institute of Internal Auditors, 2002).
Ikatan Akuntan Indonesia Kompartemen Akuntan Publik Per 1 Januari 2001. 2001. Standar Profesional Akuntan Publik. Cetakan Pertama. Salemba Empat. Jakarta
Indrajit, R. Eko dan Djokopranoto, R., 2004. Manajemen Perguruan Tinggi Modern, Penerbit Andi, Yogyakarta.
Levitt, A., An Essential Next Step in the Evolution of Corporate Governance, Speech to the Audit Committee Symposium, June 29, 1999.
Messier, William, Jr. 2000. Auditing and Assurance Service- A Systematic Approach. Second Edition. International Edition. Irwin Mc Graw-Hall Co. New York.
Monks, R., and N. Minow, Corporate Governance, Second Edition (Malden, MA: Blackwell Publisher, 2001)
Media Indonesia, 2003. BHMN dan Otonomi Manajemen Perguruan Tinggi, Kamis, 27 Februari 2003
Organization for Economic Co-operation and Development (OECD), OECD Principles of Corporate Governance (1999. http: //www.oecd.org).
Peraturan Pemerintah Republik Indonesia, Nomor 60 Tahun 2008, tentang Sistem Pengendalian Intern Pemerintah.
Ruud,T. Flemming, 2003. The Internal Audit Funtion An Integral Part of Organizational Governance, The Institute of Internal Auditors Research Foundation, (Jan, 2003), pp 37-96.
Tugiman, Hiro. 2000. Pengaruh Peran Auditor Intern Serta Faktor-Faktor Pendukungnya Terhadap Peningkatan Pengendalian Intern dan Kinerja Perusahaan, Desertasi Program Doktor Universitas Padjadjaran, Bandung.
____________. 2004. Pengendalian Intern Organisasi yang Buruk Penyebab Utama Indonesia Merupakan Salah Satu Negara Terkorup di Dunia. Pidato Pengukuhan Jabatan Guru Besar.Universitas Widyatama.Bandung.
United Nations Development Program (UNDP), 1997 tata pemerintah yang baik (Good Governance)
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Published
2010-10-13
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Wuryani, E. (2010). Pengendalian Intern Merupakan Bagian Integral Organizational Governance Pada Perguruan Tinggi Negeri. AKRUAL: Jurnal Akuntansi, 2(1), 55–75. https://doi.org/10.26740/jaj.v2n1.p55-75
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