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September 26, 2025Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak.Open Access

Analisis Pengaruh Kualitas Audit Internal terhadap Efektivitas Kebijakan Lindung Nilai Perusahaan Sektor Energi di Indonesia

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Authors

MAMuhammad AlimAKAgrianti Komalasari

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Overview

Analysis reveals internal audit quality influences hedging policies in energy firms, indicating its importance for risk mitigation.

Key Points

  • Internal Audit Charter Disclosure positively affects hedging effectiveness in energy companies.
  • Internal Auditor Competence Disclosure shows insignificant and negative effects on hedging policy effectiveness.
  • Study analyzed financial statements of 30 companies using a purposive sampling method to derive results.
  • Robust internal audit practices may help firms proactively disclose hedging policies to mitigate risks.

Cite This Study

Alim et al. (2025) studied this question.

synapsesocial.com/papers/68d6c68eb1249cec298b2e76https://doi.org/10.61132/jieap.v2i3.1551
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Also Consider

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  3. 3The Influence of Good Corporate Governance Mechanisms, Leverage, and Company Size on the Audit Quality of Banking Companies Listed on the Indonesian Stock Exchange in 2021-20222024
  4. 4THE EFFECT OF AUDIT QUALITY, AUDIT TENURE AND GOOD CORPORATE GOVERNANCE ON THE INTEGRITY OF FINANCIAL REPORTS2025
  5. 5The Role of the Good Corporate Gorvernance Mechanism in Mitigating Profit Management Practices2025