THE ROLE OF INTERNAL AUDIT ON THE PERFORMANCE EFFECTIVENESS OF PUBLIC SECTOR ORGANIZATIONS

Authors

  • Irwansyah Accounting Study Program, Faculty of Economics, Widyatama University Author
  • Sonya Awaludin Malik Accounting Study Program, Faculty of Economics, Widyatama University Author
  • Yulia Patmawati Kusumawardani Accounting Study Program, Faculty of Economics, Widyatama University Author
  • Megasari Kusumah Accounting Study Program, Faculty of Economics, Widyatama University Author
  • Ignatius Oki Dewa Brata Accounting Study Program, Faculty of Economics, Widyatama University Author

DOI:

https://doi.org/10.61841/ygks8e36

Keywords:

Internal Audit, Effectiveness, Organizational Performance

Abstract

This research aims to determine the role of Internal Audit on organizational performance effectiveness. The factors tested in this study are internal audits as independent variables and organizational performance as dependent variables. The research methods used are quantitative. The population of this study is all employees of Yayasan Mandiri Daya Insani Jln. Kayu Agung II No. 5. RT 07/04 Bandung. The data collection techniques used in this research are included in the primary data obtained from the dissemination of the questionnaire to all employees of Yayasan Mandiri Daya Insani with a sample number of 49 respondents. While the method of analysis used in this research is simple linear regression analysis. On the level of significance of 5%. Based on the research results shows that Internal Audit has a strong relationship with the effectiveness of organizational performance. While the magnitude of the Internal Audit role for organizational performance effectiveness is 36.3% while the remaining 63.7% is the influence of other factors outside the Internal Audit role variables. 

Downloads

Download data is not yet available.

References

[1] Darmawan, Deni. 2019. “Penelitian Kuantitatif.” Metode Penelitian Kuantitatif.

[2] Hery. 2012. “PERSEPSI TOP EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI

INTERNAL AUDIT.” Media Riset Akuntansi, Auditing Dan Informasi. https://doi.org/10.25105/mraai.v4i1.1812.

[3] Hussain, H.I., Kamarudin, F., Mohamad Anwar, N.A., Nassir, A.M., Sufian, F., Mang Tan, K. (2020), Impact of

Country’s Governance Dimensions on Bank Revenue Efficiency: Overview on Middle East, Southeast Asia, and South Asia Countries, Transformations in Business & Economics, 19 (1), 191-228.

[4] Ismawan, Arif Indra. n.d. “Analisis Pengaruh Motivasi Konsumen, Persepsi Konsumen, Dan Sikap Konsumen

Terhadap Keputusan Pembelian Big Cola Di Kota Malang.”

[5] Mokodompit, Mohamad Septian. 2013. “KINERJA BADAN KEPEGAWAIAN DAN DIKLAT DAERAH

DALAM PELAKSANAAN PROMOSI JABATAN DI KOTA KOTAMOBAGU Oleh” 53 (9): 1689–99.

https://doi.org/10.1017/CBO9781107415324.004.

[6] Muchtar, Arisman, Khoirul Fajri, and Ulima Mahsa Aditia. 2017. “Pengaruh Pelatihan Terhadap Kinerja

Karyawan Di Fave Hotel Hypersquare Bandung.” Tourism Scientific Journal 2 (2): 213.

https://doi.org/10.32659/tsj.v2i2.30.

[7] Pratolo, Suryo (universitas Muhammadiyah Yogyakarta). 2003. “Value For Money Audit Suatu Instrumen

Alternatif Untuk Menciptakan Akuntabilitas Publik Pemerintah Daerah.” Jurnal Akuntansi Dan Investasi 4 (1):

28–39.

[8] Ridha, Nikmatur. 2017. “Proses Penelitian, Masalah, Variabel, Dan Paradigma Penelitian.” Jurnal Hikmah 14 (1):

62–70. http://jurnalhikmah.staisumatera-medan.ac.id/index.php/hikmah/article/download/10/13.

[9] Sekti, Arum, and Tri Bodroastuti. 2015. “Pengaruh Kemampuan Dan Motivasi Terhadap Kinerja ( Studi Pada

Guru SMK Palapa Semarang ).” Jurnal Kajian Akuntansi Dan Bisnis 1 (1): 1–19.

[10] Sudjana. 2005. “Sudjana.” In Metoda Statistika.

[11] Sugiyono. 2018. “Metode Penelitian Kuantitatif,Kualitatif Dan R&D.” In Ke-26.

[12] Suliyanto. 2011. “Analisis Regresi Berganda.” Ekonometrika Terapan : Teori & Aplikasi Dengan SPSS.

[13] Sunyoto, Danang. 2011. “Analisis Regresi Dan Uji Hipotesis.” Buku Seru.

[14] Suprobo, Priyo, Diana Suteja, Soegeng Soetedjo, and , Basuki. 2014. “Implementasi Model Audit

Pertanggungjawaban Sosial Berbasis Human-Centered Design Pada Organisasi Sektor Publik.” Jurnal Akuntansi Dan Keuangan 16 (1): 33–42. https://doi.org/10.9744/jak.16.1.33-42.

[15] The Institute of Internal Auditor. 2016. Standar Internasional Praktik Profesional Audit Internal. Standar.

Downloads

Published

29.02.2020

Issue

Vol. 24 No. 1 (2020): 24 (1) 2020

Section

Articles

License

Copyright (c) 2020 AUTHOR

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

You are free to:

  1. Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
  2. Adapt — remix, transform, and build upon the material for any purpose, even commercially.
  3. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.

How to Cite

Irwansyah, Awaludin Malik, S., Patmawati Kusumawardani, Y., Kusumah, M., & Oki Dewa Brata, I. (2020). THE ROLE OF INTERNAL AUDIT ON THE PERFORMANCE EFFECTIVENESS OF PUBLIC SECTOR ORGANIZATIONS. International Journal of Psychosocial Rehabilitation, 24(1), 4778-4790. https://doi.org/10.61841/ygks8e36