Peran Audit Internal dalam Meningkatkan Keandalan dan Keterbukaan Pelaporan Keuangan Rumah Sakit

Abstract

This study examines the contribution of internal audit to enhancing the accountability and transparency of hospital financial reporting. As healthcare institutions, hospitals are responsible for managing financial resources originating from multiple funding sources in accordance with applicable accounting standards and regulatory requirements. Employing a descriptive qualitative method with a case study approach, the research gathered data through interviews, questionnaires, and document reviews conducted in several hospitals in Pekanbaru that have established internal audit units. The findings reveal that a well-implemented internal audit function strengthens financial reporting through improved audit planning, clearly defined audit scope, standardized audit procedures, and effective communication of audit findings to management. These practices contribute significantly to the accuracy, reliability, and regulatory compliance of hospital financial statements. Although the implementation of internal audit continues to face obstacles, including limited human resources and organizational culture issues, its role remains essential in promoting continuous improvements in financial governance. Therefore, enhancing the competence of internal audit units and reinforcing institutional support are critical to achieving more transparent, accountable, and credible financial reporting within hospitals.