IMPLEMENTATION OF RISK BASED INTERNAL AUDITING IN

LANGKAT REGENCY

Muhammad Yunus1, Erlina2, Sirojuzilam3

1,2,3
Universitas Sumatera Utara
m.yunus4994@gmail.com

Abstract: This study aims to determine the effect of the role of the internal auditor,
top management commitment, communication processes and training on the
implementation of RBIA (Risk Based Internal Auditor) in the Langkat Regency
Government. This type of research is causal associative research that uses a
quantitative approach. This research was conducted in the Langkat Regency
Government. Data collection methods used were questionnaire methods given to
research respondents. The type of data used in this study is primary data as primary
data and secondary data for additional data. The data analysis method used is using
Structural Equation Modeling (SEM). And data processing in this study was carried
out with the help of SmartPLS software. The results obtained in this study indicate
that training is the most dominant factor in influencing the implementation of Risk
Based Internal Auditors in Langkat Regency. It is also known that partially the role
of internal auditors and the communication process also has a significant influence
on RBIA in Langkat Regency. While the variable of top management commitment
cannot influence the implementation of RBIA in Langkat Regency at a significance
level of 5%.

Keywords: Internal auditor’s role, top management commitment, communication

process, training, risk based internal auditor.

1. Introduction
All public entities in Indonesia that use the State Budget funds for their
operational activities, based on Law number 17 of 2013 concerning State Finances,
are required to make financial reports as a form of accountability for implementing
the State Budget. The financial statements will be audited by government auditors
as the government's responsibility to the public. In its implementation, there are 2
(two) parties that audit the government financial statements, namely the Audit
Board as an external auditor and the Government Internal Control Apparatus as an
internal auditor.
Government Internal Control Apparatus as an internal auditor, consists of
Regency / City Regional Inspectorate, Provincial Regional Inspectorate, Inspector
General of the Ministry, Other Government Institution Supervision Institutions /
Government Institutions, and the Financial and Development Supervisory Agency,
where Financial and Development Supervisory Agency acting as a coach.
Government Internal Control Apparatus has different main duties and functions
according to the limitations of the jurisdiction and mandate obtained based on the
provisions of the applicable legislation. In conducting audits, the two parties have
different objectives where Audit Board as an external auditor audits the annual
financial statements of the government to provide opinions while Government
Internal Control Apparatus conducts financial audits and operational audits to
provide recommendations to management (Febriandi, 2017).
What is happening right now, the supervision function of the Government
Internal Control Apparatus Regency / City Inspectorate is still not optimally
implemented. For example, the results of the BPK (Financial Audit Board)
examination of the implementation of the Regional Budget (APBD) in the City /
Regency Government in North Sumatra still found some fraud that could not be
found by the Government Internal Control Apparatus Regency / City Inspectorate.
The Audit Board’s findings indicate that the Government Internal Control
Apparatus Inspectorate has not been able to carry out its roles and functions
properly and shows the inability of Government Internal Control Apparatus to
assess and detect potential fraud. With the increased ability to manage audit risk
management, it will have an impact on the quality of reports on the results of
internal audits conducted by Government Internal Control Apparatus and simplify
Audit Board’s tasks when carrying out general audits (Center of Excellence, 2018).
In Indonesia, especially in local governments, very few local government
financial reports have a fair record without exception from Audit Board. A
summary of the results of the 2013 semester inspection issued by the Audit Board
shows that only 6% of Local Government Financial Reports get a Unqualified
Opinion. The results of semester inspection also explained that there were 1,367
cases, which were divided into 568 cases due to weaknesses in the accounting and
reporting control system, 549 cases due to weaknesses in the implementation of the
revenue and expenditure budget and 250 cases due to weaknesses in the internal
control structure / internal control system (Audit Board’ Result of Semester
Inspection, 2013).
The Ministry of Home Affairs also said, until 2010, there were 206 regional
heads involved in legal cases. The following year, the Ministry of Home Affairs
routinely recorded that 40 regional heads were involved in legal cases in 2011, 41
regional heads in 2012, and 23 regional heads in 2013. Meanwhile, regional heads
or deputy regional heads who were involved in the Indonesia's Corruption
Eradication Commission until 2014 namely reaching 56 regional heads
(Kompas.com, 2015). At least the Local Government Financial Reports that obtain
Unqualified Opinion and the findings of cases that ensnared the head of this region
show that the system applied in the local government is not in line with what was
expected. Both the accounting and reporting control system, the implementation of
the revenue and expenditure budget system, as well as the internal control system.
Now a new perspective on auditing is emerging, namely risk-based internal
audit. Historically, the science of auditing has changed its approach several times,
starting from the document-based audit approach to the audit-based trial balance,
system-based audit, until finally to the risk-based audit. The approach emerged
because of the emergence of new problems related to the business area, so that the
science of auditing is required to experience changes in order to maintain audit
quality. Changing the audit approach in a way that is relevant for maintaining audit
quality, will certainly increase public confidence in the audit report. In Langkat
Regency, Government Internal Control System’s briefing on risk-based internal
audits was not yet comprehensive in all Regional Apparatus Organizations in
Langkat Regency, but it was still focused on 10 Regional Apparatus Organizations,
namely:
Table. 1 Regional Apparatus Organizations Running Risk-Based Internal
Audit
No Regional Apparatus Organizations
1 Public Works Service
2 Department of Housing and Settlement Areas
3 Regional Personnel Agency
4 Regional Financial and Asset Management Agency
5 Inspectorate
6 Regional Revenue Agency
7 Regional Public Health Office
8 Regional Office of Education Department
9 Regional Communication and Information Office
10 Regional One-Stop Integrated Investment and Licensing Service Office
For 10 Regional Apparatus Organizations in Langkat Regency, as mentioned
above, the Regional Government has begun to spur the application of risk based
internal audit. Namely by carrying out training and compiling work plans so that
risk management can be carried out well (Secretary of the Inspectorate of Langkat
Regency, 2019). The incomplete provisioning of risk-based audits is due to the
absence of Regional Regulations in Langkat Regency that govern the application
of Risk Based Internal Auditing (RBIA). In addition, Permenpan Number PER / 05
/ M.PAN / 03/2008 concerning Auditing Standards for the Government Internal
Supervisory Apparatus also requires that the Government Internal Auditors still
have to determine the scope of performance audits which include financial audits
and operational audits. Thus the position of risk-based internal audit as a
government effort in implementing good risk management has not yet gotten an
appropriate place in the Langkat District Government.
Then what factors can influence the implementation of internal risk-based
auditing in local governments? Center of Excellence, Faculty of Economic and
Business in University of North Sumatra (2018) explains that there are 4 (four)
factors that are most dominant in influencing the implementation of RBIA in the
Local Government environment, namely (1) the role of internal auditors, (2)
organizational commitment, (3) communication processes and (4) training. This
research is a replication of the research conducted by the Center of Excellence
(2018). The study tried to reveal what are the dominant factors in the
implementation of RBIA in the Regency / City Regional Government in North
Sumatra, especially in Serdang Bedagai Regency, Dairi Regency, Binjai City and
Tebing Tinggi City. Then the interesting thing to discuss further is whether in the
Langkat Regency government these four factors are still the dominant factors that
can affect the implementation of RBIA? Based on this background, the study with
the title “Determinant Factors That Influence the Implementation of RBIA (Risk
Based Internal Auditing) in Langkat Regency Government” becomes interesting to
do.
2. Literature Review
2.1 A Model of the Policy Implementation
The model of policy implementation approach formulated by van Meter and
van Horn is called A Model of the Policy Implementation (1975). This
implementation process is an abstraction or performance of a policy embodiment
which is basically deliberately carried out to achieve high policy implementation
performance that takes place in the relationship of various variables. This model
presupposes that policy implementation runs linearly from political decisions,
implementers and public policy performance.
2.2 Internal Control Theory
According to the Committee of Sponsoring Organizations of the Threadway
Commission (COSO), internal control is a series of actions that covers the entire
process in the organization. COSO (1994) also introduces the five components of
internal control which include the control environment, risk assessment, control
activities, monitoring, and information and communication. Internal controls are
policies and procedures carried out by an entity to protect assets from misuse,
ensuring that the information presented is accurate and ensuring that laws and
regulations are in compliance. Internal control is a system that includes the
organizational structure and all mechanisms and measures that are adhered to
together to protect the entire wealth of the organization from various directions.
Internal control includes all organizational plans, methods and measurements
chosen by an entity to secure its assets, check the accuracy and reliability of
accounting data, improve operational efficiency, and support compliance with
established policies. In assessing risk in internal control, it starts by looking at the
compatibility between the objectives of the activities carried out by government
agencies and the objectives of their targets, as well as the alignment with the
strategic objectives set by the government. After setting goals, government agencies
identify risks to internal and external risks that can affect the success of achieving
these goals, then analyze risks that have a very high probability of occurrence and
impact to very low risk.
2.3 Risk Based Internal Auditing
Internal auditors need to formulate and implement certain methodologies in
carrying out their audits so they can provide added value to management by
referring to the methodology. One of the methodologies (in addition to the
operational audit methodology which aims to assess how well the effectiveness,
efficiency, and economic aspects of the organization are achieved) is a risk-based
audit methodology (Kurniawan, 2015).
According to Kumaat (2011), risk-based audits are “a series of planned,
integrated, and continuous supervision activities in the framework of mapping,
observing, verifying, and analyzing all critical risk points that have the potential to
cause fraud”. Risk-based internal audit itself needs to be carried out within the
organization so it can guarantee whether the risks faced by the organizations are
indeed well managed and controlled thus they will not have a negative impact on
the organization’s activities and hinder the achievement of organizational goals.
3. Methods
This type of research is causal associative research using a quantitative
approach. This research was conducted in the Langkat Regency Government and
was carried out in September 2018 to April 2019. The data collection method used
was the questionnaire method given to research respondents. The type of data used
in this study is primary data as primary data and secondary data for additional data.
The data analysis method used is using Structural Equation Modeling (SEM). And
data processing in this study was carried out with the help of SmartPLS software.

4. Result and Discussion

4.1 Result
Outer Model Analysis
Here is a picture of the SEM model calculation results using SmartPLS which
shows the loading factor value of the indicators on each variable.

Figure 1. PLS Algorithm Results

Testing convergent validity (convergent validity) aims to determine the
validity of each relationship between indicators with constructs or latent variables.
The convergent validity of the measurement model with reflexive indicators is
assessed based on the correlation between the item or component score with the
latent variable score or the construct score estimated with the SmartPLS program.
The convergent validity test results found an indicator that does not have a loading
value above 0.7. Namely X4.1 indicator on the training variable. So these indicators
must be eliminated or excluded from the research model.
Table 2. Results of Discriminant Validity
Average
Composite Cronbach’s
No. Variables Variance
Reliability Alpha
Extracted (AVE)
1 The Role of the Internal Auditor 0,629 0,894 0,852
2 Top Management Commitments 0,614 0,864 0,791
3 Communication Process 0,632 0,837 0,715
 4 Training 0,603 0,858 0,780
5 RBIA Implementation 0,623 0,892 0,849
Based on the data presented in the above table, the AVE value for each
internal auditor role variable, top management commitment, communication
process, training and RBIA implementation is greater than 0.5. Thus it can be stated
that each variable in this research model has good discriminant validity. The table
above also shows that the composite reliability value of all research variables> 0.7.
These results indicate that each variable meets the composite reliability so it can be
concluded that all variables have a high level of reliability.
A variable can be declared reliable if it has a cronbach's alpha value> 0.7.
Based on the data presentation in the above table, the Cronbach's alpha value of
each research variable is> 0.7. Thus these results can indicate that each research
variable has a high level of reliability.
Inner Model Analysis

Figure 2. Inner and Outer Research Models

In Structural Equation Modeling there are two types of models that are
formed, namely the measurement model (outer model) and the structural model
(inner model). The figure below shows the path diagram for the inner model and
outer research model. Testing (analysis) of the outer model has been done in the
previous section. Furthermore, at this stage will be explained about the results of
the inner model.
Based on the inner model scheme produced in this study, it can be explained
that the value of the largest path coefficient is shown by the effect of training on the
implementation of RBIA that is equal to 0.448. Then the second biggest effect is
the effect of the internal auditor's role on the implementation of RBIA that is equal
to 0.334. The third biggest effect is the effect of the communication process on the
implementation of RBIA that is equal to 0.142. And the weakest effect is the effect
of top management commitment to the implementation of RBIA that is equal to
0.047.
Based on the description of these results, shows that all independent variables
in this research model have a path coefficient with a positive number. This shows
that if the greater the value of the path coefficient on one independent variable on
the dependent variable, the stronger the effect of the independent variables on the
dependent variable. Based on the data in the figure above, it shows that the R-
Square value obtained in this research model is 0.684. The acquisition of this value
explains that the percentage of the implementation of RBIA can be explained by
the independent variable is 0.684%.
Table 3. Hypothesis Testing Results
Hypothesis Effect P-Value
1 Role of Internal Auditors → RBIA Implementation 0,001
2 Top Management Commitments → Implementation 0,502
of RBIA
3 Communication Process → Implementation of 0,015
RBIA
4 Training → Implementation of RBIA 0,000
Based on the data presentation in table 5.10 above, it can be seen that from
the 4 (four) hypotheses proposed in this study, one independent variable namely top
management commitment (X2) proved to have no significant effect on the
implementation of RBIA, so H2 was rejected due to the influence indicated that top
management commitment has a P-Values value> 0.05. The role of the internal
auditor (X1) has a P-Value of 0.001 <0.05, which means the role of the internal
auditor (X1) has a significant influence on the implementation of RBIA (Y) in
Langkat Regency. The variable of top management commitment (X2) has a P-
Value of 0.502> 0.05 which means that top management commitment (X2) does
not have a significant effect on the implementation of RBIA (Y). The
communication process (X3) has a P-Value of 0.015 <0.05 which means that the
communication process (X3) has a significant influence on the implementation of
RBIA (Y) in Langkat Regency. The training variable (X4) has a P-Value of 0,000
<0.05 which means that the training (X4) has a significant effect on the
implementation of RBIA (Y).

4.2 Discussion
First Hypothesis
The first hypothesis in this study states that the role of internal auditors has a
positive effect on the implementation of RBIA in Langkat Regency Government.
In accordance with the test results in this study, it was found that the internal
auditor’s role had a positive and significant effect on the implementation of RBIA
in the Langkat Regency Government. This positive effect can be known based on
the value of the regression coefficient of the internal auditor role variable on the
implementation of RBIA. Internal auditor's role regression coefficient has a positive
value that is equal to 0.334. So the hypothesis stating that the role of internal
auditors has a positive effect on the implementation of RBIA in Langkat Regency
Government or H1 is accepted.
Research conducted by Eskihati (2012) proves that having an internal audit
role will assist entities in ensuring that proper audit procedures have been followed.
In addition, research conducted by the Center of Excellence (2018) also proves that
the role of internal audit has a positive and significant effect on the implementation
of RBIA. Other results that support the results of this study are previous studies
conducted by Widasari (2018) who stated that the role of internal audit has a
positive and significant effect on the implementation of RBIA in local governments.
Based on the explanation above, it can be seen that the results of this study show
results that are in line with the hypotheses that have been made, the results in this
study are also in line with previous studies that have been done before.
Second Hypothesis
The second hypothesis in this study states that the commitment of top management
has a positive effect on the implementation of RBIA in Langkat Regency
Government. In accordance with the test results in this study, it was found that the
commitment of top management did not have a significant effect on the
implementation of RBIA in the Langkat Regency Government. Management’s
commitment indeed proved to have a positive effect on the implementation of RBIA
in Langkat Regency, but this effect was not significant at the 5% level. Positive
effect can be known based on the value of the regression coefficient of the top
management commitment variable. The regression coefficient of top management
commitment has a positive value that is equal to 0.047 with a significance greater
than 0.05 which is 0.502. So the hypothesis which states that the commitment of
top management has a positive effect on the implementation of RBIA in Langkat
Regency Government or H2 is rejected.
The results of this study also cannot support the results of previous research
conducted by the Center of Excellence (2018) which states that the commitment of
top management has a positive and significant effect on the implementation of
RBIA in Local Governments.
Third Hypothesis
The third hypothesis in this study states that the communication process has
a positive effect on the implementation of RBIA in Langkat Regency Government.
In accordance with the test results in this study, it was found that the communication
process had a positive and significant effect on the implementation of RBIA in the
Langkat Regency Government. Management commitment has been proven to have
a significant effect at the 5% level. So the hypothesis stating that the commitment
of top management has a positive effect on the implementation of RBIA in Langkat
Regency Government or H3 is accepted.
The results of this study which stated that the communication process can
affect the implementation of RBIA in the Langkat Regency government are in
accordance with the theory of Edward III which also states similar things. The
results of previous studies conducted by the Center of Excellence (2018) also
support the results of this study which states that the communication process has a
positive and significant effect on the implementation of RBIA in the Local
Government environment.
Fourth Hypothesis
The fourth hypothesis in this study states that training has a positive effect on
the implementation of RBIA in Langkat Regency Government. In accordance with
the test results in this study, it was found that the training did have a positive and
significant effect on the implementation of RBIA in the Langkat Regency
Government. This positive effect can be known based on the value of the regression
coefficient of the training variable. Training regression coefficient has a positive
value that is equal to 0.448. So that the hypothesis stating that training has a positive
effect on the implementation of RBIA in Langkat Regency Government or H4 is
accepted.
The explanation above shows that the results in this study are in line with
existing theories. The results of this study are also in line with the results of previous
studies conducted by the Center of Excellence (2018) which states that training has
a positive and significant effect on the implementation of RBIA within the Local
Government.

5. Conclusion and Suggestion

5.1 Conclusion
Some conclusions that can be drawn from the results of this study include:
1. The role of internal auditors has a positive and significant effect on the
implementation of RBIA in the Langkat Regency Government. With these
results, the First Hypothesis (H1) in this study was accepted.
2. The commitment of top management does not have a significant effect on
the implementation of RBIA in Langkat Regency Government at a
significance level of 5%. With these results, the Second Hypothesis (H2) in
this study was rejected.
3. The communication process has a positive and significant effect on the
implementation of RBIA in the Langkat Regency Government. With these
results, the Third Hypothesis (H3) in this study was accepted.
4. Training has a positive and significant effect on the implementation of
RBIA in the Langkat Regency Government. With these results, the Fourth
Hypothesis (H4) in this study was accepted.
5.2 Suggestion
From the results of the research, discussion and conclusions obtained in this
study, then some suggestions can be made as follows:
1. It has been seen that the implementation of RBIA in Langkat Regency has
not been running as ideal, especially the Langkat Regency Government
only focuses on implementing RBIA on 10 Regional Apparatus
Organizations only. While the other 27 Regional Apparatus
Organizations have not yet implemented RBIA. Thus it is hoped that in
the future the regional government will re-compile the annual audit
supervision plan which indeed involves all Regional Apparatus
Organizations in Langkat Regency, not only 10 Regional Apparatus
Organizations. Because then internal auditors will be better in terms of
 determining risk mapping so that the implementation of RBIA in Langkat
Regency will be better.
2. Based on the results of the study it can be seen that training, the role of
internal auditors and the communication process are variables that can
affect the implementation of RBIA in Langkat Regency. The better the
level of training, the clear role of internal auditors and the communication
process undertaken, the implementation of RBIA in Langkat Regency
will also be better. For this reason, it is hoped that the local government
of Langkat Regency will continue to pay attention to the three variables
so that the successful implementation of RBIA can be achieved ideally.
3. It is expected that further researchers will return to conduct research on
what factors can influence the implementation of RBIA in Local
Governments. Because RBIA for the government sector is indeed a matter
that is still very little discussed scientifically. By conducting further
research on RBIA, we will be able to find out what are the factors that can
affect the implementation of RBIA in local governments. Future studies
can look for several new variables in accordance with existing theories.

References
Aikins, S. (2012). Determinants of Auditee Adoption of Audit Recommendations:
Local Government Auditors Perspective. Journal of Budgeting, Accounting,
and Financial Management. 24 (2), 195-220.
Ayagre, P. (2014). The Adoption of Risk Based Internal Auditing in Developing
Countries: The Case of Ghanaian Companies. European Journals of
Accounting Auditing and Finance Research. 2 (7), 52-65.
Republic of Indonesia Financial Supervisory Agency. (2013). Highlights of 2013
Semester Examination Results.
Biscop, S. (2004). The Europaen Security Strategy: Implementing a Distinctive
Approach to Security. Sécurité & Stratégié. Brussels: Royal Defense College.
82, 1-43.
Center of Excellence. (2018). Determinant Factors in Implementing Risk Based
Internal Auditing of Regencies / Cities in North Sumatra Province. Medan:
Faculty of Economics and Business, University of North Sumatra. Not
published.
Chen, I. J., and Paulraj, A. (2004). Towards of Theory of Supply Chain
Management: the Construct and Measurement. Journal of Operations
Management. 22, Hal. 119-150.
Doane, D. P., and Seward L. E, (2011). Measuring Skewness: A Forgotten.
Statistics ?. Journal of Statistics Education, 19 (2). Pg. 1-18.
Eshikhati, L. S. (2012). Determinants of Adoption of Risk Based Audits in the
Public Sector in Kenya, Thesis. Nairobi: University of Nairobi Department of
Business Administration.
Erlina., Putri, D. R., Sopanah, A., and Muda, I. (2018). Model of Successful Risk
Based Internal Audit Implementation in Regencies / Cities In North Sumatra.
International Journal of Civil Engineering and Technology (IJCIET). 9 (9),
615-627.
_______, and Young, I. (2018). Determinants of The Implementation of Risk-
Based Internal Auditing Inregencies / Cities In North Sumatra Province.
International Journal of Civil Engineering and Technology (IJCIET). 9 (15),
1360-1372.
_______, Putri, D. R. Muda, I. and Harnovisah. (2019). The Model of Successful
Risk Management Implementation in Local Government. International
Journal of Civil Engineering and Technology. 10 (2). 310-319.
Galloway, D. (2010). Internal Auditing: A Guide for the New Auditor, 3rd Edition.
The IIA Research Foundation.
Ghozali, I. (2008). Structural Equation Modeling, Edition II, Semarang:
Diponegoro University.
_______. (2014). Structural Equation Modeling: Alternative Methods with Partial
Least Squares (PLS). Semarang: Diponegoro University.
Griffiths, D. M. (2006). Risk Based Internal Auditing: An Introduction. Accessed
via the address http://www.internalaudit.biz.
Hematfar, M. and Hemmati, M. (2013). A Comparison of Risk-Based and
Traditional Auditing and their Effects on the Quality of Audit Reports.
International Research Journal of Applied and Basic Sciences. Iran: Islamic
Azad University, 4 (8), 2088-2091.
Husein, A. S. (2015). Business and Management Research Using Partial Least
Squares (PLS) with smartPLS 3.0. Universitas Brawijaya: Teaching Module.
Kaswan (2011). Training and Development to Improve Performance. Bandung:
Alfabeta Publisher.
Kumaat, V. G, (2011). Internal audit. Jakarta: Erlangga Publisher.
Kurniawan, A. (2015). Internal Audit Added Value for Organizations. Yogyakarta:
BPFE.
Lambert E. G, and Eugene A. P. (2012). The Issue of Control in Jail: The Effects
of Professionalism, Detainee Control, and Administrative Support on Job
Stress, Job Satisfaction, and Organizational Commitment among Jail Staff.
Southern Criminal Justice Association 2011, Journal of Criminal Justice. 37
(2). Pg. 179-199.
Marete, R. K. (2014). The Relationship Between Risk Based Internal Audit and
Financial Performance of Commercial State Corporation in Kenya. School
of Business, University of Nairobi.
Muslim, S. B. (2013). Educational Supervision Improves the Quality of Teacher
Professionalism. Mataram: Alfabeta.
Narimawati, U. (2010) Research Methodology: Basis for Compiling Economic
Research. Jakarta: Genesis.
Peragine, M. (2013). The Universal Mind: The Evolution of Machine Intelligence
and Human Psychology Kindle Edition. Xiphlas Press.
Priliati, F. R. (2016). The Effect of Risk-Based Internal Audit on Regional Financial
Management (Study in the Inspectorate of West Java Province). Essay.
Pasundan: Faculty of Economics, Pasundan University.
Rachmawati, K. I. 2008. Human Resources Management. Yogyakarta: ANDI.
Riantoro, S. B. (2016). The Role of Internal Audit in the Prevention of Fraud (Case
Study at PT Dirgantara Indonesia (Persero) Bandung). Essay. Bandung.
Rivai, H. V and Sagala, E. J. (2011). Human Resource Management for Companies
from Theory to Practice. Issue 2. Jakarta: Rajawali Press.
Setyaningrum, D. and Syafitri, F. (2012). Analysis of the Effect of Local
Government Characteristics on the Level of Disclosure of Financial
Statements. Indonesian Journal of Accounting and Finance. Jakarta:
University of Indonesia. 9 (2). Pg. 154-170.
Sofyandi, H. (2013). Human Resource Management. Yogyakarta: Graha Science.
Solihin, I. (2008). Corporate Social Responsibility from Charity to Sustainability.
Jakarta: Salemba Empat.
Sudarmanto, R. G. (2013). Computer Based Applied Statistics with IBM SPSS
Statistics 19. Jakarta Program: PT Mitra Wacana Media.
Tampubolon, R. (2005). Risk and Systems-Based Internal Audit. First Edition,
Jakarta: PT Gramedia.
Terer, P. K., and Ngahu, S. (2017). Risk Factors Influencing Risk Based Internal
Audit Adoption in Kenya Agricultural and Livestock Research Organization
(Kalro) In Nairobi. IOSR Journal of Humanities and Social Science (IOSR-
JHSS). 22 (6). Pg. 85-92.
Triyuwono, E. (2018). Contract Process, Agency Theory and Corporate
Governance. Working Paper, Makassar: Atma Jaya University.
Tugiman, H. (2008). Introduction to Internal Audit. Jakarta: YPIA and DS-QIA.
Tunggal, A. W. (2012). Basic Operational Auditing Guidelines. Jakarta:
Harvarindo
van Meter, D. S., and van Horn, C. E. (1975). Administration & Society: The Policy
Implementation Process A Conceptual Framework. Ohio: Sage Publications
Inc.
Widasari, I. P. (2018). The Influence of Professional Development, The Role of the
Internal Audit Function, Experience on Understanding of Risk Based Internal
Audit with Self Efficacy as a Moderating Variable in the Inspectorate of the
Province of North Sumatra. Thesis. Medan: University of North Sumatra.
Widodo, S. E. (2015). Management of Human Resource Development. Yogyakarta:
Student Library.