Fungsi Internal Audit, Komite Audit, dan Kinerja Perusahaan: Bukti dari Indonesia di Era Pasca Covid

Gheraldine Dinanti

Abstract


Penelitian ini disusun untuk menganalisis hubungan yang pasti antara fungsi audit internal, peran strategis komite audit, dan peningkatan kinerja perusahaan dalam konteks ekonomi Indonesia pascapandemi COVID-19. Di tengah kondisi bisnis yang penuh ketidakpastian akibat krisis global, sistem perlindungan melalui pengawasan internal yang ketat menjadi instrumen vital untuk meredam risiko sekaligus menjaga keberlangsungan operasional perusahaan. Dengan menggunakan pendekatan kuantitatif dan data sekunder dari perusahaan yang terdaftar di Bursa Efek Indonesia, studi ini memberikan bukti nyata bahwa perpaduan antara efektivitas audit internal dan komite audit merupakan faktor utama dalam memperkuat tata kelola perusahaan. Hal ini terutama berdampak pada pengendalian risiko sistemik serta peningkatan transparansi dalam laporan keuangan. Temuan dalam riset ini tidak hanya memberikan kontribusi pada perkembangan teori tata kelola perusahaan (corporate governance), tetapi juga menjadi dasar pertimbangan bagi regulator dan manajemen untuk menata ulang sistem pengawasan internal di masa transisi saat ini.


Keywords


Audit Internal, Komite Audit, Kinerja Perusahaan, Tata Kelola Perusahaan, COVID-19

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DOI: https://doi.org/10.52447/jam.v11i1.9211

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