The Contribution Of Internal Audit Functions To  The Enforcement Of Ministerial Regulation No. 112/PMK.03/2022 and Its Implications For The Integrity And Quality Of Government Financial Reporting Governance

Aanggara Ramadhan Syahputra; Asri Rama Gita Rangkuti; Jihan Pahena Jariakh; Muhammad Fadhli Siregar; Titus Pebrianto Pasaribu; Galih Supraja

doi:10.55227/ijerfa.v4i2.423

Authors

Aanggara Ramadhan Syahputra Accounting Study Program, Faculty of Social and Sciences, Panca Budi Development University
Asri Rama Gita Rangkuti Accounting Study Program, Faculty of Social and Sciences, Panca Budi Development University
Jihan Pahena Jariakh Accounting Study Program, Faculty of Social and Sciences, Panca Budi Development University
Muhammad Fadhli Siregar Accounting Study Program, Faculty of Social and Sciences, Panca Budi Development University
Titus Pebrianto Pasaribu Accounting Study Program, Faculty of Social and Sciences, Panca Budi Development University
Galih Supraja Accounting Study Program, Faculty of Social and Sciences, Panca Budi Development University

DOI:

https://doi.org/10.55227/ijerfa.v4i2.423

Abstract

This study is oriented toward examining the extent to which internal audit functions contribute to the operationalization of Ministerial Regulation No. 112/PMK.03/2022 and how such contributions shape the quality of governmental financial reporting. Internal auditing constitutes a pivotal mechanism for validating adherence to normative fiscal provisions, reinforcing the architecture of internal control systems, and broadening the spectrum of public-sector fiscal accountability. The research employs a qualitative methodology, integrating document-based inquiry and in-depth interviewing in accordance with Creswell’s (2018) methodological framework. Empirical evidence was derived from internal auditors and financial management officials at the regional government level, supplemented by regulatory archives and official financial reporting documents. Analytical procedures were executed through thematic techniques involving systematic data reduction, structured data display, and interpretive conclusion drawing. The findings reveal that internal audit functions exert a substantive influence on the enforcement of Ministerial Regulation No. 112/PMK.03/2022 by enhancing the effectiveness of compliance monitoring and regulatory observance. Furthermore, the proper and optimized execution of internal audit practices yields a constructive impact on the quality of governmental financial reports, particularly in terms of their reliability, relevance, and clarity of fiscal information.

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