Peran Auditor Internal Terhadap Kualitas Pelaporan Keuangan
DOI:
https://doi.org/10.37385/raj.v2i3.727Keywords:
internal auditors, financial reporting, influence.Abstract
The role of the internal auditor is examined to determine how it affects the quality of financial reporting.
Financial reporting is an important or crucial part of making a decision in the future. Therefore, the
quality of financial reporting and stakeholder decision making must be considered beforehand. Today,
the role of internal audit is emphasized as one of the most important roles in improving the quality of
financial reporting. By referring to various references in previous studies, the descriptive analysis method
was chosen for this research method. Descriptive analysis method is a method in which data is
concluded, presented, and analyzed to get a fairly clear picture of this writing. The sample used is
internal audit. Meanwhile, the dependent variable in this study is the quality of financial reporting and
the independent variable is internal audit. Therefore, this paper describes the role of internal audit, the
objectives of internal audit, the internal audit function, the quality of financial reporting and financial
reporting indicators. So that in the end this study resulted in a conclusion that the role of internal
auditors has an influence on the quality of financial reporting in a company.
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