Analisis Tingkat Kematangan Internal Control over Financial Reporting (ICoFR) pada BUMN Konstruksi Indonesia Berbasis Laporan Tahunan
DOI:
https://doi.org/10.54082/jupin.2197Kata Kunci:
BUMN Konstruksi, COSO 2013, ICoFR, SK Menteri BUMN, Tingkat KematanganAbstrak
Penerapan Internal Control over Financial Reporting (ICoFR) menjadi kewajiban strategis BUMN pasca diterbitkannya SK Deputi Bidang Keuangan dan Manajemen Risiko Kementrian BUMN Nomor SK-5/DKU.MBU/11/2024. Sektor konstruksi memiliki urgensi tinggi karena kompleksitas pengakuan pendapatan dan risiko salah saji laporan keuangan yang signifikan. Penelitian ini bertujuan mengevaluasi tingkat kematangan implementasi ICoFR serta memetakan kesenjangan utamanya melalui pendekatan deskriptif kualitatif terhadap laporan tahunan lima BUMN Konstruksi tahun 2024 berbasis kerangka COSO 2013. Hasil penelitian menunjukkan variasi tingkat kematangan yang belum merata, di mana mayoritas entitas masih berada pada tahap awal (initial) hingga berkembang (developing). Kelemahan utama teridentifikasi pada aspek risk assessment yang belum memetakan risiko salah saji material, ketiadaan Risk Control Matrix (RCM), serta belum dilaksanakannya pengujian efektivitas pengendalian. Temuan ini memberikan rujukan strategis bagi manajemen dan regulator dalam melakukan standardisasi dan penguatan pengendalian pelaporan keuangan guna meningkatkan akuntabilitas BUMN.
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Unduhan
Diterbitkan
Cara Mengutip
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