THE IMPACT OF INTERNAL AUDIT ON THE OPERATIONAL FINANCING TRANSACTIONS OF THE COMPANY PT. JASA RAHARJA (PERSERO) SURABAYA REPRESENTATIVE

Almadinda Violita  Sarajivo; Abdul  Hamid; Agus Sumarnadi  Nugroho

doi:10.29062/mahardika.v21i1.524

Authors

Almadinda Violita Sarajivo Sekolah Tinggi Ilmu Ekonomi Mahardhika
Abdul Hamid Sekolah Tinggi Ilmu Ekonomi Mahardhika
Agus Sumarnadi Nugroho Sekolah Tinggi Ilmu Ekonomi Mahardhika

DOI:

https://doi.org/10.29062/mahardika.v21i1.524

Abstract

The purpose of this study was to examine and analyze the influence of individual internal audit on the company's operational financing and its implementation at PT. Jasa Raharja (Persero) representative of Surabaya. The results of the study show that internal audit has a significant positive effect on operational financing. Where the increased internal audit results are evidence of good SOP implementation, it will affect operational control of operational financing. And based on the calculation of the R value of 0.555, this shows that internal audit has an effect of 55.5% on the variability of the company's operational financing.