Articles

Systematic Literature Review (SLR): The Influence of Independence, Competence, Motivation and Experience of Internal Audit Unit Auditors on the Effectiveness of Internal Control at the Public Service Agency (BLU) of the Health Polytechnic of the Ministry of Health of the Republic of Indonesia

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The effectiveness of internal control (ICC) in the Public Service Agency (BLU) of the Health Polytechnic of the Ministry of Health of the Republic of Indonesia is a crucial issue in public sector financial governance. In its implementation, the quality of supervision is often influenced by various individual and institutional factors, including the independence, competence, motivation, and experience of the Internal Supervisory Unit (ISC) auditors. So far, research in various sectors has shown mixed results; some studies emphasize the importance of independence as the basis for auditor objectivity, while others show that organizational dynamics can influence the extent to which independence can be optimally implemented. Likewise, the competence, motivation, and experience of auditors, each of which has a different role depending on the characteristics of the organization, workload, and the control system implemented. This study conducted a systematic literature review to identify the influence of independence, competence, motivation, and experience of internal auditors in the Health Polytechnic of the Ministry of Health of the Republic of Indonesia. A total of 10 national and international articles published between 2019 and 2025 were selected. A systematic search was conducted on electronic databases EBSCO, ProQuest, Google Scholar, Publish or Peris and national journal repositories. Articles were selected through a two-stage screening process that met the inclusion criteria. Data were extracted using a standardized instrument and synthesized narratively, focusing on research design and methodological quality. The results of the synthesis indicate that these four factors do not operate in isolation but interact with each other and significantly influence the effectiveness of internal control in BLUs. This study emphasizes the need for increased auditor capacity, strengthened professional ethics, and institutional support to minimize potential irregularities and improve oversight quality.

The Effect of the Application of Good Corporate Governance Principles on the Managerial Performance of General Companies in the Tirta Kanjuruhan Area

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The purpose of this study is to find out the description of the application of the principles of transparency, accountability, responsibility, independence, fairness to the Tirta Kanjuruhan Regional Public Company. This research focuses on the effect of the application of good corporate governance principles on the managerial performance of general companies in the tirta kanjuruhan area. This type of research is quantitative research with multiple linier regression techniques. The total population of this study was 36 people, with the method used was a census. The respondents of this study were middle-level officials at the Tirta Kanjuruhan Regional Public Company. The results showed that the implementation of good corporate governance on the principle of transparency gained good perception by Perumda Tirta Kanjuruhan employees. The participation of employees in decision making was responded positively by respondents. Meanwhile, with accountability, clarity of functions, implementation, and accountability of organs so that company management is carried out effectively. It was found that the division of tasks of the Perumda Tirta Kanjuruhan organizational structure had matured and did not cause overlapping task implementation between employees. That responsibility is very effective in managing the company. Prudence shows that in Perumda Tirta Kanjuruhan in running its business is very concerned about business risks. The principle of independence shows that the company has been managed in a healthy manner. Professional to determine performance targets, in preparing the company’s annual work plan shows that in running its business Perumda Tirta Kanjuruhan has a measurable business orientation. In the principle of fairness, it is found that in running a business, the company can balance between the interests of the company and the rights of stakeholders.