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

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.

Downloads

Download data is not yet available.

References

Gunarto, M., Purwanto, P., Amanah, D., & Harahap, D. A. (2022). Creating Student Loyalty Through the Value of Context-Based Customer Education. Management Scientific Journa, 12(1), 14–30.

Hermawati, A., Purbaningsih, Y., Iwe, L., Junaedi, I. W. R., & Wibowo, T. S. (2022). Motivasi Kerja Terhadap Kinerja Tenaga Kesehatan Berbasis Implementasi Kompetensi dan Komunikasi Organisasi. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(2), 2199–2209.

Karman, A., Jaya, A., & Wibowo, T. S. (2022). Identification of Human Resource Management Best Practices in the MSME Sector. Enrichment: Journal of Management, 12(2), 2151–2441.

Tahar, A., Setiadi, P. B., & Rahayu, S. (2022). Strategi pengembangan sumber daya manusia dalam menghadapi era revolusi industri 4.0 menuju era society 5.0. Jurnal Pendidikan Tambusai, 6(2), 12380–12394.

Wibowo, T. S. (2022). Psychological Contract Theory Relation to Organizational Citizenship Behavior (OCB) of Flight Attendants. International Journal of Science, Technology & Management, 3(1), 144–152.

Published

2022-09-30

Issue

Vol. 21 No. 1 (2022): September 2022

Section

Articles

Copyright (c) 2022 Almadinda Violita Sarajivo, Abdul Hamid, Agus Sumarnadi Nugroho

Creative Commons License

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