Stakeholders’ Perception Regarding the Internal Supervision Unit. A Case Study in Nusa Cendana University

  • Minarni Anaci Dethan
  • Maria Tunti
  • Pius Bumi Kellen
Palabras clave: Perception, Stakeholders, Internal Supervision Unit

Resumen

The aim of this study is to develop a common perception of Stakeholders regarding the Internal Supervision Unit. Internal Audit is a part of internal program control function which is responsible for independent reviewer practices of the organi- zation’s role and performance. A tertiary educational institution holds a strategic role in regards to higher educational purposes. Therefore, adequate management systems are required through internal audit. The object of this study is Nusa Cend- ana University Kupang NTT Province. Data were collected through questionnaire, interviews, and documentations. Data analysis employed SWOT analysis method. The Perceptions of Nusa Cendana University’s stakeholder regarding the Internal Supervision Unit lies within the1st quadrant which represents comparative advan- tage. The Internal Supervision Unit which is positioned in the connection of SO with a strength score of 3.52 and opportunity score of 2.66, precedes 1.85 points. These points to a SO strategy which emphasizes on using strengths and identi- fied opportunities in order to enhance the performances of the Internal Supervision Unit. This in turn is expected to shift the bureaucracy paradigm in Nusa Cendana University, which will give an opportunity for the Internal Supervision Unit to de- velop significantly. The conclusions of this study are: 1)Stakeholders’ perception has recognized change from negative views of the Internal Supervision Unit which sees them as watchdogs ;a mere executive extension and “problem seeker”, to a more positive view which sees the control unit as a consulting peer. 2) The pres- ence of the Internal Supervision Unit can prevent fraud, 3) The Internal Supervi- sion Unit work set up by strong legal basis 4) The Internal auditors carry out their duties fully based on regulations and procedures.

Biografía del autor/a

Minarni Anaci Dethan
Universitas Nusa Cendana Kupang
Maria Tunti
Universitas Nusa Cendana Kupang
Pius Bumi Kellen
Universitas Nusa Cendana Kupang

Citas

Bertens, K. 2002. Ethics. Jakarta: Gramedia Pustaka Utama.

Christiawan, Y. J. 2003. Competence and

Independence of Public Accountant Reflection Empirical Research Re- sults. Journal of Accounting and Finance, 4 (2), 79-82.

F.X.Kurniawan, T. 2001. Overview of the Function of Public-Private Au- dit Sector in Efforts to Realize Good Corporate Governance in Indonesia. Journal of Accounting, 5 (2), 45-51.

Hery. 2004. Top Executive Perceptions (Public Sector and Private Sector) To Internal Audit Function. Media Research Accounting, Auditing and In- formation, 4 (1), 23-41.

Holmes, A. W. and David, C. B. 1990. Auditing: Norms and Procedures. Jakarta: Erlangga.

Lorens, B. 1996. The Great Dictionary of Philosophy. Jakarta: Gramedia Pustaka Utama.

Prasetyono. 2013. Roles and Functions of SPI in Fraud Prevention at Uni- versities X. JAFFA, 1 (2), 99-112.

Robbins, P. S. 2001. Organizational Behavior. Issue 16. Interpretation. Ja- karta: Salemba Four.

Sasongko, B. and Basuki, H. 2005. Internal Auditor and Ethical Dilemma. Ventura, 8 (1), 1-17.

Sigit, E. P. 2003. Transformation of the Internal Auditor’s Role and Its Influence to the Organization. Journal of Media Research Accounting, Au- diting and Information, 3, 181-193.

Sofyan, S. H. 1991. Contemporary Auditing. Jakarta: Erland.

Sri, W. L. 2004. Student Perceptions and Auditors to the Role and Respon- sibility of Auditors. Balance, 1 (2), 223-234.

Suripto, S. 1996. Influence of Internal Supervisory Unit and Leadership Style and Subordinate Perceptions Regarding Supervisor Behavior to Management Efforts in Increasing Profitability of the Company. Doctoral dissertation at Padjajaran University Bandung. Page 207.

Supriyanto. 2010. Paradigm Shift of Internal Audit Functions in Higher Education Organizations. Proceeding National Seminar of Techno-Econ- omy, UTAMA. 1-15.

Tugiman, H. 1997. Professional Standards of Internal Audit. Yogyakarta: Kanisius.

.................. 2002. Influence of Internal Auditor’s Role, And Its Supporting Factors to Improve Internal Control and Company Performance. Journal of Accounting, 4 (1), 33-48.

Wahjudi, P. 1993. Roles and Responsibilities of Internal Auditors in the Era of Globalization. Entrepreneurs, No.3, 38-42.

Publicado
2019-08-13