Keefektivitasan Peran Internal Audit Pada BUMN Era Kabinet Merah Putih
##plugins.themes.academic_pro.article.main##
Published
Sep 2, 2025
Abstract
This study aims to identify the factors that influence the effectiveness of internal audit departments in government institutions, particularly in State-Owned Enterprises. The findings of this research are expected to serve as a reference for other auditors at the Audit Board of the Republic of Indonesia to be applied in supervising other government institutions such as local governments, the Financial Services Authority, and ministries under the Merah Putih Cabinet. These efforts are intended to improve institutional effectiveness and reduce the potential for state financial losses. This research examines the effect of audit scope, senior management support, and extrinsic rewards on the effectiveness of internal audits. A quantitative approach was used, and primary data were collected through questionnaires. The research objects were internal auditors from the Audit Board of the Republic of Indonesia involved in auditing State-Owned Enterprises in Jakarta, Bandung, and Surabaya. The sampling technique used was purposive sampling, and hypothesis testing was conducted using multiple linear regression analysis. The results show that audit scope, senior management support, and extrinsic rewards have a significant and positive effect on internal audit effectiveness. These findings indicate that a broader audit scope, stronger management support, and well-targeted rewards contribute to increased internal audit effectiveness. This research contributes to strengthening the oversight system in the public sector by improving the role and quality of internal auditors.
##plugins.themes.academic_pro.article.details##
This work is licensed under a Creative Commons Attribution 4.0 International License.
Hak Cipta :
Penulis yang mempublikasikan manuskripnya di jurnal ini menyetujui ketentuan berikut:
- Hak cipta pada setiap artikel adalah milik penulis.
- Penulis mengakui bahwa Ranah Research : Journal of Multidisciplinary Research and Development berhak menjadi yang pertama menerbitkan dengan lisensi Creative Commons Attribution 4.0 International (Attribution 4.0 International CC BY 4.0) .
- Penulis dapat mengirimkan artikel secara terpisah, mengatur distribusi non-eksklusif manuskrip yang telah diterbitkan dalam jurnal ini ke versi lain (misalnya, dikirim ke repositori institusi penulis, publikasi ke dalam buku, dll.), dengan mengakui bahwa manuskrip telah diterbitkan pertama kali di Ranah Research.
How to Cite
Pangestu, J., Simanungkalit, J., Hakki, T. W. and Akwila, K. (2025) “Keefektivitasan Peran Internal Audit Pada BUMN Era Kabinet Merah Putih”, Ranah Research : Journal of Multidisciplinary Research and Development, 7(6), pp. 4503-4513. doi: 10.38035/rrj.v7i6.1804.
References
Alqudah, H., Lutfi, A., Abualoush, S., Al Qudah, M. Z., Alshira’h, A. F., Almaiah, M. A., Alrawad, M., & Tork, M. (2023). The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies. International Journal of Information Management Data Insights, 3(2). https://doi.org/10.1016/j.jjimei.2023.100183
Al-Twaijry, A. A. M., Brierley, J. A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507–531. Academic Press. https://doi.org/10.1016/S1045-2354(02)00158-2
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
Badan Pemeriksa Keuangan. (2024, January 3). Ini Temuan BPK di IHPS I 2023 Terkait Pemeriksaan 4 Lembaga Negara. Warta Pemeriksa. Retrieved from https://wartapemeriksa.bpk.go.id/?p=45954
Bednarek, P. (2018). Factors affecting the internal audit effectiveness: A survey of the Polish private and public sectors. In Springer Proceedings in Business and Economics (pp. 1–16). https://doi.org/10.1007/978-3-319-68285-3_1
Bryson, J. (2007). Putting the resource-based view of strategy and distinctive competencies to work in public organizations. Public Administration Review.
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25.
Chang, Y. T., Chen, H., Cheng, R. K., & Chi, W. (2019). The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. Journal of Contemporary Accounting and Economics, 15(1), 1– 19. https://doi.org/10.1016/j.jcae.2018.11.002
Djojosoedarso. (2003). Prinsip-Prinsip Manajemen Resiko dan Asuransi. Jakarta: Salemba Empat. Jurnal Ekonomi Manajemen Dan Bisnis Vol. 1, No. 3 Januari 2024, Hal. 119-129 JEMB P-ISSN 3026-7153 | E-ISSN 3030-9026 129. DOI: https://doi.org/10.62017/jemb
F Arafah, S. S. (2023). Analisis Peran Audit Internal terhadap Manajemen Risiko pada Perbankan Syariah (Studi Kasus Pada PT. Bank Syariah Indonesia KC Medan S. Parman). Jurnal Pendidikan Tambusai.
Fany, Y. G. (2022). Coercive, mimetic, and normative isomorphism studies on the implementation of teachercertification policies in Indonesia. International Journalof Social Science and Business, 6, 77–82. https://doi.org/10.23887/ijssb.v6i1
Ghozali, I. (2018). Structural Equation Modelling Metode Alternatif dengan Partial Least Square. Semarang: Universitas Diponegoro.
Gujarati, D. (2017). Ekonometri Dasar. Jakarta: Erlangga.
Grant, R. M. (1991). The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review, 33(3), 114-135. https://doi.org/10.2307/41166664
Gupta, P. P., Dirsmith, M. W., & Fogarty, T. J. (1994). Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits. Administrative Science Quarterly, 39(2). http://www.jstor.org/stable/2393236
Hakki, T., Yanti, Y. and Vivi, V. (2024) “Peran Prudence dan Komisaris Independen Sebagai Moderasi Pengaruh Intellectual Capital dan Board Diversity Terhadap Green Intellectual Capital”, Ranah Research : Journal of Multidisciplinary Research and Development, 6(6), pp. 2546-2555. doi: 10.38035/rrj.v6i6.1095.
Institute of Internal Auditors. (1999). Definition of internal auditing. The Institute of Internal Auditors.
Kamara, A.K. (2023) The Study on Effectiveness of Internal Audit on the Performance of the Public Sector in Sierra Leone: A Case Study of the National Social Security Insurance Trust. Open Access Library Journal, 10, 1-30. doi: 10.4236/oalib.1110431.
Kementerian BUMN. (2023). Transformasi BUMN. Retrieved from https://www.bumn.go.id
Khatijah, S. (2019). Pengaruh Good Corporate Governance Dan Manajemen Laba Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2013-2016. Universitas Maritim Raja Haji Tanjungpinang, 1–18.
Lutfi, A., & Alqudah, H. (2023). The influence of technological factors on the computer-assisted audit tools and techniques usage during COVID-19. Sustainability, 15(9). https://doi.org/10.3390/su15097704
Lutfi, A., Alrawad, M., Alsyouf, A., Almaiah, M. A., Al-Khasawneh, A., Al- Khasawneh, A. L., Alshira’h, A. F., Alshirah, M. H., Saad, M., & Ibrahim, N. (2023). Drivers and impact of big data analytic adoption in the retail industry:
Mardiana, A., Holly, A., & Jao, R. (2024). Pemodelan Whistleblowing System Untuk Mencegah Fraud Dalam Meningkatkan Nilai Perusahaan. 9(1), 41–59. Maychandra, B., & Nelvirita, N. (2023). Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan. Jurnal Eksplorasi Akuntansi, 5(4), 1573–1587. Https://Doi.Org/10.24036/Jea.V5i4.1137
Mardinata Rusli, Y. (2024). The Role Of Religiousity Leadership As A Moderation Of Factors Affecting Organization Performance After Publish Of The Minister Of BUMN Number SE-7/MBU/07/2020. Journal of Accounting and Finance Management, 5(3), 537–550. https://doi.org/10.38035/jafm.v5i3.763
Oktasia Masnar, R., Devi Safitri, & Nasrizal. (2023). Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan: Whistleblowing System Sebagai Variabel Pemoderasi. Jurnal Akuntansi Keuangan Dan Bisnis, 16(2), 343–352. Https://Doi.Org/10.35143/Jakb.V16i2.6023
Oktaviana, H., & Paramitha, M. (2021). The Effect Of Ownership Structure, Audit Committee, Company Size, And Audit Quality On The Integrity Of Financial Statements On Manufacturing Companies Listed On Idx. Journal La Bisecoman, 2(4), 15–29. Https://Doi.Org/10.37899/Journallabisecoman.V2i4.454
Onyabe, J. M., Okpanachi, J., Nyor, T., Yahaya, O. A., & Ahmed, M. (2018). Effect Of Audit Committee Tenure On Financial Reporting Quality Of Listed Deposit Money Banks In Nigeria. European Scientific Journal, Esj, 14(4), 257. Https://Doi.Org/10.19044/Esj.2018.V14n4p257
Pangestu, J. C. (2021). Strategi Pengembangan Pada Perspektif Nonkeuangan Metode Balance Scorecard Terhadap Peningkatan Kinerja Keuangan UMKM Di Indonesia SaatPandemic Covid-19. Jurnal Lentera kuntansi Vol.6 (1), 31-47. P-ISSN 2339-2991, E- ISSN 2745- 6978. https://doi.org/10.34127/jrakt.v6i1.434
Pangestu, J., Aprilliani, J., & Rusli, Y. (2024). ANALISIS FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN PROPERTI, REAL ESTATE DAN KONSTRUKSI DI BEI. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 7(1), 36-45. https://doi.org/https://doi.org/10.36778/jesya.v7i1.1335
Reschiwati, & Aryanty, S. N. (2024). Independensi Auditor , Struktur Corporate Governance , Dan Kualitas Audit : Implikasinya Pada Integritas Laporan Keuangan Auditor Independence , Corporate Governance Structure , And Audit Quality : Implications For The Integrity Of Financial Reports. Jurnal Riset Akuntansi Dan Auditing, 11(1), 45–63. Https://Doi.Org/10.55963/Jraa.V11i1.638
Romney, Marshall B., Steinbart, Paul John. Accounting Information System (8th ed.). New Jersey : Prentice Hall. 2000.
Salihi, S. S. (2024). PERAN TEKNOLOGI DALAM MENINGKATKAN EFEKTIVITAS AUDIT INTERNAL. JITAA : Journal Of International Taxation, Accounting And Auditing, 3(2), 140–148. https://doi.org/10.62668/jitaa.v3i2.1407
Setiawan, T. (2022). Mahir Akuntansi untuk Usaha Mikro, Kecil, dan Menengah. Bhuana Ilmu Populer.
Sirajuddin, B., & Ravember, R. (2020). Integritas Internal Auditor Sebagai Variabel Moderasi Pengaruh Kompetensi, Pengalaman Kerja Internal Auditor Dan Dukungan Manajemen Senior Terhadap Efektivitas Audit Internal. Balance: Jurnal Akuntansi dan Bisnis, 5(1), 40-51.
Siregar, H., & Hutagalung, T. R. (2021). The Effect of Extrinsic Rewards on Internal Auditor Performance. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(4), 1181–1191.
Sucitra, K., Sari, R., & Widyastuti, S. (2020). Pengaruh Manajemen Laba, Audit Tenure Dan Komisaris Independen Terhadap Integritas Laporan Keuangan. Korelasi Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 713–727.
Sugiyono. (2021). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Surjadi, M. (2023). Pengaruh Moral Pajak Dan Etika Uang Terhadap Kepatuhan Wajib Pajak Umkm Dengan Peran Sistem Digitalisasi Pajak Sebagai Pemoderasi Saat Era New Normal Pandemik Covid-19. Jurnal Analisa Akuntansi dan Perpajakan, 7(1), 1-18.
Surjadi, M., Hakki, T. W., & Saputra, F. (2023). Improving Msme Performance: Management Accounting Strategies, Leadership Quality and Market Orientation. Journal of Accounting and Finance Management, 4(3), 250-257.
Tawfik, O. I., Durrah, O., & Aljawhar, K. A. (2023). The Role of The Internal Auditor in Strengthening the Governance of Economic Organizations Using the Three Lines of Defense Model. Journal of Risk and Financial Management, 16(7), 341. https://doi.org/10.3390/jrfm16070341
Theresia, L., & Setiawan, T. (2023). AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIQUIDITY AND LEVERAGE, THE GOING CONCERN AUDIT OPINION. Jurnal Ekonomi, 12(3), 1064–1072. Retrieved from https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/2138
Verawaty, V., & Robika, I. (2023). Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Di Bei. Jurnal Ilmiah Ekonomi Dan Bisnis Universitas Multi Data Palembang Faktor-Faktor, 13(1), 55–6
Al-Twaijry, A. A. M., Brierley, J. A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507–531. Academic Press. https://doi.org/10.1016/S1045-2354(02)00158-2
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
Badan Pemeriksa Keuangan. (2024, January 3). Ini Temuan BPK di IHPS I 2023 Terkait Pemeriksaan 4 Lembaga Negara. Warta Pemeriksa. Retrieved from https://wartapemeriksa.bpk.go.id/?p=45954
Bednarek, P. (2018). Factors affecting the internal audit effectiveness: A survey of the Polish private and public sectors. In Springer Proceedings in Business and Economics (pp. 1–16). https://doi.org/10.1007/978-3-319-68285-3_1
Bryson, J. (2007). Putting the resource-based view of strategy and distinctive competencies to work in public organizations. Public Administration Review.
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25.
Chang, Y. T., Chen, H., Cheng, R. K., & Chi, W. (2019). The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. Journal of Contemporary Accounting and Economics, 15(1), 1– 19. https://doi.org/10.1016/j.jcae.2018.11.002
Djojosoedarso. (2003). Prinsip-Prinsip Manajemen Resiko dan Asuransi. Jakarta: Salemba Empat. Jurnal Ekonomi Manajemen Dan Bisnis Vol. 1, No. 3 Januari 2024, Hal. 119-129 JEMB P-ISSN 3026-7153 | E-ISSN 3030-9026 129. DOI: https://doi.org/10.62017/jemb
F Arafah, S. S. (2023). Analisis Peran Audit Internal terhadap Manajemen Risiko pada Perbankan Syariah (Studi Kasus Pada PT. Bank Syariah Indonesia KC Medan S. Parman). Jurnal Pendidikan Tambusai.
Fany, Y. G. (2022). Coercive, mimetic, and normative isomorphism studies on the implementation of teachercertification policies in Indonesia. International Journalof Social Science and Business, 6, 77–82. https://doi.org/10.23887/ijssb.v6i1
Ghozali, I. (2018). Structural Equation Modelling Metode Alternatif dengan Partial Least Square. Semarang: Universitas Diponegoro.
Gujarati, D. (2017). Ekonometri Dasar. Jakarta: Erlangga.
Grant, R. M. (1991). The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review, 33(3), 114-135. https://doi.org/10.2307/41166664
Gupta, P. P., Dirsmith, M. W., & Fogarty, T. J. (1994). Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits. Administrative Science Quarterly, 39(2). http://www.jstor.org/stable/2393236
Hakki, T., Yanti, Y. and Vivi, V. (2024) “Peran Prudence dan Komisaris Independen Sebagai Moderasi Pengaruh Intellectual Capital dan Board Diversity Terhadap Green Intellectual Capital”, Ranah Research : Journal of Multidisciplinary Research and Development, 6(6), pp. 2546-2555. doi: 10.38035/rrj.v6i6.1095.
Institute of Internal Auditors. (1999). Definition of internal auditing. The Institute of Internal Auditors.
Kamara, A.K. (2023) The Study on Effectiveness of Internal Audit on the Performance of the Public Sector in Sierra Leone: A Case Study of the National Social Security Insurance Trust. Open Access Library Journal, 10, 1-30. doi: 10.4236/oalib.1110431.
Kementerian BUMN. (2023). Transformasi BUMN. Retrieved from https://www.bumn.go.id
Khatijah, S. (2019). Pengaruh Good Corporate Governance Dan Manajemen Laba Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2013-2016. Universitas Maritim Raja Haji Tanjungpinang, 1–18.
Lutfi, A., & Alqudah, H. (2023). The influence of technological factors on the computer-assisted audit tools and techniques usage during COVID-19. Sustainability, 15(9). https://doi.org/10.3390/su15097704
Lutfi, A., Alrawad, M., Alsyouf, A., Almaiah, M. A., Al-Khasawneh, A., Al- Khasawneh, A. L., Alshira’h, A. F., Alshirah, M. H., Saad, M., & Ibrahim, N. (2023). Drivers and impact of big data analytic adoption in the retail industry:
Mardiana, A., Holly, A., & Jao, R. (2024). Pemodelan Whistleblowing System Untuk Mencegah Fraud Dalam Meningkatkan Nilai Perusahaan. 9(1), 41–59. Maychandra, B., & Nelvirita, N. (2023). Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan. Jurnal Eksplorasi Akuntansi, 5(4), 1573–1587. Https://Doi.Org/10.24036/Jea.V5i4.1137
Mardinata Rusli, Y. (2024). The Role Of Religiousity Leadership As A Moderation Of Factors Affecting Organization Performance After Publish Of The Minister Of BUMN Number SE-7/MBU/07/2020. Journal of Accounting and Finance Management, 5(3), 537–550. https://doi.org/10.38035/jafm.v5i3.763
Oktasia Masnar, R., Devi Safitri, & Nasrizal. (2023). Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan: Whistleblowing System Sebagai Variabel Pemoderasi. Jurnal Akuntansi Keuangan Dan Bisnis, 16(2), 343–352. Https://Doi.Org/10.35143/Jakb.V16i2.6023
Oktaviana, H., & Paramitha, M. (2021). The Effect Of Ownership Structure, Audit Committee, Company Size, And Audit Quality On The Integrity Of Financial Statements On Manufacturing Companies Listed On Idx. Journal La Bisecoman, 2(4), 15–29. Https://Doi.Org/10.37899/Journallabisecoman.V2i4.454
Onyabe, J. M., Okpanachi, J., Nyor, T., Yahaya, O. A., & Ahmed, M. (2018). Effect Of Audit Committee Tenure On Financial Reporting Quality Of Listed Deposit Money Banks In Nigeria. European Scientific Journal, Esj, 14(4), 257. Https://Doi.Org/10.19044/Esj.2018.V14n4p257
Pangestu, J. C. (2021). Strategi Pengembangan Pada Perspektif Nonkeuangan Metode Balance Scorecard Terhadap Peningkatan Kinerja Keuangan UMKM Di Indonesia SaatPandemic Covid-19. Jurnal Lentera kuntansi Vol.6 (1), 31-47. P-ISSN 2339-2991, E- ISSN 2745- 6978. https://doi.org/10.34127/jrakt.v6i1.434
Pangestu, J., Aprilliani, J., & Rusli, Y. (2024). ANALISIS FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN PROPERTI, REAL ESTATE DAN KONSTRUKSI DI BEI. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 7(1), 36-45. https://doi.org/https://doi.org/10.36778/jesya.v7i1.1335
Reschiwati, & Aryanty, S. N. (2024). Independensi Auditor , Struktur Corporate Governance , Dan Kualitas Audit : Implikasinya Pada Integritas Laporan Keuangan Auditor Independence , Corporate Governance Structure , And Audit Quality : Implications For The Integrity Of Financial Reports. Jurnal Riset Akuntansi Dan Auditing, 11(1), 45–63. Https://Doi.Org/10.55963/Jraa.V11i1.638
Romney, Marshall B., Steinbart, Paul John. Accounting Information System (8th ed.). New Jersey : Prentice Hall. 2000.
Salihi, S. S. (2024). PERAN TEKNOLOGI DALAM MENINGKATKAN EFEKTIVITAS AUDIT INTERNAL. JITAA : Journal Of International Taxation, Accounting And Auditing, 3(2), 140–148. https://doi.org/10.62668/jitaa.v3i2.1407
Setiawan, T. (2022). Mahir Akuntansi untuk Usaha Mikro, Kecil, dan Menengah. Bhuana Ilmu Populer.
Sirajuddin, B., & Ravember, R. (2020). Integritas Internal Auditor Sebagai Variabel Moderasi Pengaruh Kompetensi, Pengalaman Kerja Internal Auditor Dan Dukungan Manajemen Senior Terhadap Efektivitas Audit Internal. Balance: Jurnal Akuntansi dan Bisnis, 5(1), 40-51.
Siregar, H., & Hutagalung, T. R. (2021). The Effect of Extrinsic Rewards on Internal Auditor Performance. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(4), 1181–1191.
Sucitra, K., Sari, R., & Widyastuti, S. (2020). Pengaruh Manajemen Laba, Audit Tenure Dan Komisaris Independen Terhadap Integritas Laporan Keuangan. Korelasi Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 713–727.
Sugiyono. (2021). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Surjadi, M. (2023). Pengaruh Moral Pajak Dan Etika Uang Terhadap Kepatuhan Wajib Pajak Umkm Dengan Peran Sistem Digitalisasi Pajak Sebagai Pemoderasi Saat Era New Normal Pandemik Covid-19. Jurnal Analisa Akuntansi dan Perpajakan, 7(1), 1-18.
Surjadi, M., Hakki, T. W., & Saputra, F. (2023). Improving Msme Performance: Management Accounting Strategies, Leadership Quality and Market Orientation. Journal of Accounting and Finance Management, 4(3), 250-257.
Tawfik, O. I., Durrah, O., & Aljawhar, K. A. (2023). The Role of The Internal Auditor in Strengthening the Governance of Economic Organizations Using the Three Lines of Defense Model. Journal of Risk and Financial Management, 16(7), 341. https://doi.org/10.3390/jrfm16070341
Theresia, L., & Setiawan, T. (2023). AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIQUIDITY AND LEVERAGE, THE GOING CONCERN AUDIT OPINION. Jurnal Ekonomi, 12(3), 1064–1072. Retrieved from https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/2138
Verawaty, V., & Robika, I. (2023). Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Di Bei. Jurnal Ilmiah Ekonomi Dan Bisnis Universitas Multi Data Palembang Faktor-Faktor, 13(1), 55–6