STAKEHOLDER IDENTIFICATION: A STUDY ON PERFOMANCE AUDIT CONCEPT AND ORGANIZATIONAL EXCELLENCE

Yıl 2023, Cilt: 5 Sayı: 1, 14 - 28, 31.03.2023

Rachel Sahertian , Dyah Ekaari Sekar Jatiningsih

https://doi.org/10.46959/jeess.1055095

Öz

This study aims to examine the concept of performance audit and organizational excellence using a stakeholder perspective. This research was conducted in a service organization by observing and collecting information from informant covering directors, shareholders, and employees. This research is qualitative, using semi-structured interviews with a constructionist approach. Based on the results of the analysis that has been carried out, it is found that there are no significant differences of opinion among stakeholders regarding the concept of performance auditing in the achievement of organizational excellence, and there are differences of opinion regarding the magnitude of the contribution of performance audits given in an effort to achieve organizational excellence, namely 5–10%, 80–90%, and 95–95%. This study uses stakeholder theory to identify stakeholders in the object of research, and the results show that there is a dominant role, namely, the dominant stakeholder which plays the role of customer. In this case, the organization relies on significant stakeholders to achieve organizational excellence.

Anahtar Kelimeler

Stakeholder Theory, Auditor, Perfomance Audit Concept, Perfomance indicator.

Kaynakça

• Bastian, I., Winardi Djatu, R., & Fatmawati, D. (2018). Metoda Wawancara . (J. Hartono (ed.)). Andi.
• Badan Pusat Statistik. (n.d.). Laju Pertumbuhan PDB Seri 2010 (persen). Retrieved February 15, 2022, from https://www.bps.go.id/indikator/indikator/view_data/0000/data/104/sdgs_17/1.
• Brenner, S. N. (1993). The Stakeholder Theory Of The Firm And Organizational Decision Making: Some Propositions And A Model. In J. Pasquero & D. Collins (Eds.). Proceedings Of The Fourth Annual Meeting Of The International Association For Business And Society, 205- 210. San Diego.
• Carroll, A. B. (1989). Business And Society: Ethics And Stakeholder Management. Cincinnati: South-Western.
• Carroll, A. B. (1993). Business And Society: Ethics And Stakeholder Management (2nd Ed.). Cin- Cinnati: South-Western. Eulerich, A., & Eulerich, M. (2020). What Is The Value Of Internal Auditing? – A Literature Review On Qualitative And Quantitative Perspectives. Maandblad Voor Accountancy En Bedrijfseconomie, 94(3/4), 83–92. Https://Doi.Org/10.5117/Mab.94.50375.
• Faudah, N., & Hakimi, F. (2020, Juli). Financial Performance Dan Market Share Pada Bank Umum Syariah Devisa Indonesia: Perspektif Stakeholder. Jurnal Penelitian Ipteks, 5, 180-186.
• Ferriera, J.J; Azevedo, G.S &Fernandez, R. (2011). Contribution Of Resource Based View And Entrepreneurial Orientation On Small Firm Growth. Cuadernos De Gestin, Vol 11, No 1, Pp.95-104.
• Freeman, R. E., & Reed, D. L.(1983). Stockholders And Stakeholders: A New Perspective On Corporate Governance. California Management Review, 25(3), 93-94. French.
• Goetsch, D.L.& Davis, S.B. (2014). Quality Management For Organisational Excellence. Pearson, Upper Saddle River, NJ. Ghozali, Imam & Chariri, Anis. (2007.) Teori Akuntansi. Badan Penerbit Universitas Diponegoro. Semarang.
• Guner, Mf . (2008). Stakeholders Perceptions And Expectations And The Evolving Role Of Internal Audit. Internal Auditing, Vol.23 No.5, 21-33.
• Hadiwardoyo, W. (2020). Kerugian Ekonomi Nasional Akibat Pandemi Covid-19. Baskara: Journal Of Business And Entrepreneurship, 2(2), 83–92. Https://Doi.Org/10.24853/Baskara.2.2.83-92.
• Hanifah, U. (2011). Aktualitas Carbon Emission Disclosure : Sebagai Dasar Dan Arah Pengembangan Triple Bottom Line. Seminar Nasional Dan The 3rd Call for Syariah Paper, 17, 125–135.
• Hartono, J. (2018). Metode Pengumpulan Dan Teknik Analisis Data. (I, 1 St Published Ed.), Yogyakarta: Andi Offset. Hair, J. F., Bush, R. P., & Ortinau, D. J. (2003). Marketing Research: Within A Changing Information Environment. New York: Mcgraw-Hill Higher Education.
• Hair, J. F., Wolfinbarger, M. F., Ortinau, D. J., & Bush, R. P. (2010a). Essentials Of Marketing Research (2nd Ed.). New York, NY: Mcgraw-Hill/Irwin.
• Houshi, F.J. & Taleghani, M. (2016). Codification Of Business/Industrial Strategies By EFQM Model Of Organisational Excellence. Mediterranean Journal Of Social Sciences, 7(2), 511-517.
• Jin'e, Y., & Dunjia, L. (1997). Perfomance Audit In The Service Of Internal Audit. Managerial Accouniting Journal, Vol. 12/4,5.
• Karbassi H. P., Abbasi, Y., & Abbasi, M. R. (2010). Developing And Improving The Management Of Public Sector Performance Auditing. Auditor Journal, 52, 80-100.
• Langtry, B. (1994). Stakeholders And The Moral Responsibilities Of Business. Business Ethics Quarterly, 4: 431-443. Lasrado, F. & Uzbeck, C. (2017). The Excellence Quest: A Study Of Business Excellence Award- Winning Organizations In UAE. Benchmarking: An International Journal, 24 (3), 716-734.
• Lenz R, Sarens G (2012). Reflections On The Internal Auditing Pro- Fession: What Might Have Gone Wrong?. Managerial Auditing Journal 27(6), 532–549, Https://Doi.Org/10.1108/02686901211236382.
• Lincoln, Y.S., Y.S. L.E.G. Guba, & E.G. Guba. (1985). Naturalistic Inquiry. SAGE Publication.
• Marchi, L., & Bertei, M. (2016). Performance Audit In The Public Sector. What Is The Contribution To The Performance Management. Management Control, 3, 49–63. Https://Doi.Org/10.3280/Maco2016-003004.
• Meokijat. (2008) . Administrasi Perkantoran. Mandar Maju.
• Miles, M.B ., & A.M Huberman. (1994). Qualitative Data Analysis: An Expanded Sourcebook. SAGE Publications.
• Misno, A.B.P., Junediyono., Nurhadi., et al (2020). Covid-19. Pustaka Amma Alamiah. ISBN: 978-623-92323-5-1.
• Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). October. Toward A Theorty Of Stakehder Identification And Salience. : Defining The Principle Of Who And What Realy Counts. 22(4) , 853-886.
• Mussari R. (1997), La revisione gestionale negli enti locali, La revisione delle aziende pubbliche, Rimini, Maggioli.
• Nastiti, T. (2018). Observasi Partisipasi Sebagai Metoda Pengumpulan Data. (J. Hartono (Ed.); Ed. I), Andi.
• Parker. (1986). Value For Money Auditing : Conceptual, Development, And Operational Issues. Australian Accounting Resecarh Foundation.
• Perkmann, M., King, Z. & Pavelin, S. (2011). Engaging Excellence? Effects Of Faculty Quality On University Engagement With Industry. Research Policy, 40(4), 539-552.
• Pratolo, S. (2015). Audit Kinerja Manajen Konsep Dan Aplikasinya. Yogyakarta: LP3M (Lembaga Penelitian, Publikasi Dan Pengabdian Masyarakat). Universitas Muhammadiyah Yogyakarta.
• Rahimiyan, N. (2008). Challenges Of Performance Auditing Standards. Tehran: Irib International Conference Center.
• Reider, Rob. (2002). Operasional Review: Maximum Results At Effcient Cost.
• Roussy, M. & Brivot, M. (2016). Internal Audit Quality: A Polysemous Notion? The Contrasted Viewpoints Of External Auditors, Audit Committee Members, Internal Auditors And The Institute Of Internal Auditors. Accounting, Auditing Andaccountability Journal, Vol. 29 No. 5, Pp. 714-738.
• Roussy, M., Barbe, O., & Raimbault, S. (2019.) Internal Audit: From Effectiveness To Organizational Siginifiance. Manajerial Auditing Journal, 35(2), 322-342.
• Sari, F. M., Novika, & Manulang, R. R. (2020). Analisis Pengaruh Perancangan dan Pembakuan Standar Operasional Prosedur Terhadap Efisiensi Pengadaan Barang Habis Pakai Pada Universitas Bangka Belitung. Jurnal Akuntansi Bisnis Dan Keuangan, 7(2), 40–50.
• Shirvani, A. & Iranban, S.J. (2014). Organizational Excellence Performance And Human Force Productivity Promotion: A Case Study In South Zagros Oil And Gas Production Company, Iran. European Online Journal Of Natural And Social Sciences: Proceedings, Vol.2 No.3, Pp.3010-3015.
• Soh, D.S.B. & Martinov-Bennie, N. (2011). The Internal Audit Function, Perceptions Of Internal Audit Roles, Effectiveness And Evaluation. Managerial auditing Journal. Vol. 26 No. 7, Pp. 605-622.
• Suyanto, (2014). Pressure on Auditors and Dysfunctional Behaviour as Institutional Work.
• Suyanto. (2018). Analisis Data Kualitatif . (J. Hartono (Ed.); Ed.I), Andi.