THE EFFECT OF INTERNAL AUDITORS AND INTERNAL CONTROL ON COMPANY PERFORMANCE (Case study in Sukoharjo Regency)

2018 ◽  
Vol 4 (2) ◽  
pp. 1-9
Author(s):  
Bayu Murti ◽  
Anita Wijayanti ◽  
Endang Masitoh
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Performance Variables

The purpose of this study is (1) to determine the effect of internal auditors on Company Performance (2) to determine the effect of internal controls on company performance. This research was conducted in 4 manufacturing companies in Sukoharjo regency. The number of respondents in this study is 50 respondents from 50 questionnaires that have been distributed. Respondents in this study are internal auditor staff who work in a company. The method used is purposive sampling method. Data analysis method uses multiple linear regression analysis and the process of using SPSS 22. Determination of the coefficient of adjusted R Squared testing results of 0.37 indicates that 37% of the company's performance variables can be explained by internal auditor and internal control variables, while 63% is explained by factors other than research. From the tests that have been carried out f test and t-test, the research shows that (1) internal auditors affect the company's performance as evidenced by comparing the value of t count> t table at a significant 5% is 2,175> 2,0129 (2) internal control affects the company's performance with the proof proved by comparing the value of t count> t table at 5% significant is 4,751> 2,0129.

scholarly journals Effect of Return on Assets and Company Growth on Company Value (A Case Study of Manufacturing Companies Listed on Indonesia Stock Exchange)

2021 ◽  
Vol 4 (2) ◽  
pp. 1-11
Author(s):  
Ni Luh Putu Sandrya Dewi ◽  
Ni Luh Gde Novitasari
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Positive Effects ◽  
Company Value ◽  
Company Growth

This study aims to determine the effect of profitability and growth on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. This paper involved the population is 189 companies with a total of 55 companies purposively selected as the samples. For the five-year data observation, we have collected 165 sample data. The multiple linear regression analysis shows that return on assets and company growth bring positive effects on company value. This implies that the level of profitability through return on assets and company growth realizes shareholder prosperity and improves company performance.

scholarly journals Karakteristik Auditor Internal dan Eksternal terhadap Manajemen Laba pada Perusahaan Perbankan

2020 ◽  
Vol 30 (12) ◽  
pp. 3176
Author(s):  
Fauziyyah Sukmawati Kurniawan ◽  
Yustrida Bernawati
Keyword(s):  
Earnings Management ◽  
Internal Control ◽  
Good Governance ◽  
Control Function ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Auditor ◽  
Internal Auditors

Earnings management can be minimized by implementing good governance. The principles of good governance can be realized through: completeness and implementation of the committee's duties that carry out the internal control function, as well as the implementation of the audit function, and the implementation of the audit. This study shows the effect of the ratio of internal auditor certification, realization of internal auditors / audits, number of internal auditors, size of KAP, tenure of KAP, and KAP specialists on earnings management.. This study uses a quantitative approach with secondary data derived from the IDX website data. The sampling technique was carried out using a purposive sampling method. The analytical method used is multiple linear regression analysis. The results of the analysis show that the variables of the number of internal auditors, size of KAP, and tenure of KAP have a significant effect on earnings management of banking companies. Variables of certification, realization of internal auditors, and KAP specialists have no significant effect on earnings management of banking companies. Keywords: Earning Management; Internal Auditor; External Auditor.

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN)

2020 ◽  
Vol 11 (2) ◽  
pp. 179-189
Author(s):  
Putu Ayu Yohana Putri ◽  
I Dewa Made Endiana
Keyword(s):  
Information System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
Test Tool

One important function of the accounting information system is internal control. The weak internal control system in several cooperatives in Payangan District also results in employees having the opportunity to commit fraud that can harm the company. Performance is the result of work achieved by employees in carrying out tasks in accordance with their responsibilities. Through the achievement of each individual, the company can produce complete performance and achieve success in accordance with what is expected by the company. To improve cooperative performance, it is very important to know the effect of applying accounting information systems and internal controls in improving company performance and increasing company productivity. The population in this study amounted to 531 cooperative members who work at cooperatives in Payangan District. Sampling uses a purposive sampling method and the test tool used is multiple linear regression analysis. The results of this study prove that the accounting information system has no effect on company performance while the internal control structure has a positive effect on company performance. Salah satu fungsi penting dari sistem informasi akuntansi adalah pengendalian internal. Lemahnya sistem pengendalian internal di beberapa koperasi yang ada di Kecamatan Payangan juga mengakibatkan karyawan memiliki kesempatan untuk melakukan kecurangan yang dapat merugikan perusahaan. Kinerja merupakan hasil kerja yang dicapai oleh karyawan dalam melakukan tugas sesuai dengan tanggung jawabnya. Melalui pencapaian masing–masing individu maka perusahaan dapat menghasilkan kinerja seutuhnya dan mencapai keberhasilan sesuai dengan apa yang diharapkan perusahaan. Untuk meningkatkan kinerja koperasi sangatlah penting untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan pengendalian internal dalam meningkatkan kinerja perusahaan dan meningkatkan produktivitas perusahaan. Populasi pada penelitian ini berjumlah 531 anggota koperasi yang bekerja pada koperasi di Kecamatan Payangan. Pengambilan sampel menggunakan metode purposive sampling dan alat uji yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan sedangkan struktur pengendalian internal berpengaruh positif terhadap kinerja perusahaan.

scholarly journals Keputusan Keuangan dan Good Corporate Governance terhadap Kinerja Dimoderasi Ukuran Perusahaan

2019 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
AINUN JARIAH
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Investment Decisions ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Financial Decisions ◽  
Good Corporate Governance

Optimal financial performance is a company goal that can be achieved through the implementation of financial management functions. One way to improve company performance in addition to financial decisions is to implement good corporate governance. This study aims to determine the effect of financial management decisions and good corporate governance, partially or simultaneously on financial performance with the size of the company as moderating manufacturing in Indonesia. The number of samples is 37 manufacturing companies that routinely publish financial statements for the period 2014-2017. Using multiple linear regression analysis and moderation techniques, the results of the study show that partially funding decisions and good corporate governance significantly affect financial performance. Only investment decisions that have a significant partial effect on the size of the company. Investment decisions, funding decisions, dividend policies and good corporate governance simultaneously have a significant effect on both company size and financial performance. And the size of the company does not moderate the influence of financial decisions and good corporate governance on financial performance.

scholarly journals PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN DISIPLIN KERJA TERHADAP KINERJA PERANGKAT DESA DI KECAMATAN MADUKARA KABUPATEN BANJARNEGARA

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Yudhistira Pradhipta Aryoko ◽  
Purnadi Purnadi ◽  
Akhmad Darmawan
Keyword(s):  
Transformational Leadership ◽  
Leadership Style ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Governance System ◽  
Performance Variables ◽  
Analysis Technique ◽  
Transformational Leadership Style ◽  
The Village

The purpose of the study is to determine the influence of variables of transformational leadership style and working discipline towards the performance of village devices. This research uses a case study method conducted against the village device in Madukara Sub-district, Banjarnegara district. Questionnaires were distributed to 173 village device people. The result of this research has a number of advices for village officials, especially in Madukara sub-district of Banjarnegara district, to further improve its performance so that the village governance system is well maintained. The data analysis technique used is test of multiple linear regression analysis. The results showed that variables of the transformational leadership style (X1) were significantly affected by the performance (Y) variables. Then the work discipline variable (X2) significantly affects the performance variable. Variables of the transformational leadership style and work discipline are simultaneously affecting the performance variables. The working discipline variable is the variable that most affects the performance of village devices in Madukara sub-district, Banjarnegara district.Keywords: Transformational Leadership, Work Discipline, Performance

scholarly journals Pengaruh Stress Kerja Dan Emotional Intelligence Terhadap Turnover Intention Internal Auditor

2019 ◽  
Vol 29 (1) ◽  
pp. 356
Author(s):  
Hardi Hermawan Prasetya ◽  
Dodik Ariyanto
Keyword(s):  
Emotional Intelligence ◽  
Work Stress ◽  
Turnover Intention ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Regional Office ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Stress Variable ◽  
Complementary Techniques

The purpose of the study was to analyze work stress and emotional intelligence on the turnover of the intention of internal auditors at PT Bank BRI. The study was conducted in 29 offices at PT Bank BRI Bali-Nusra Region in 2019. The auditor's research respondents were 107. Complementary techniques with saturated sample methods. Data collection was carried out by distributing questionnaires and returning data as many as 96 auditors. Data was tested by multiple linear regression analysis techniques. Based on the results of the analysis, the work stress variable has a significant effect on the auditor's internal turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.000 <0.05, H1 is accepted. Emotional intelligence has a significant effect on internal auditor turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.004 <0.05, H1 is accepted. Keywords : Stress Of Work; Emotional Intelligence; Turnover Intention.

scholarly journals THE FACTORS THAT EFFECT ON INTERNAL AUDITOR INDEPENDENCE IN THE ACEH BANKING SECTOR

2016 ◽  
Vol 4 (3) ◽  
pp. 347
Author(s):  
Dwi Meilvi Nasvita
Keyword(s):  
Banking Sector ◽  
Linear Regression Analysis ◽  
Employee Participation ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Auditor Independence ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Management Intervention

This study aimed to examine the factors that effect on internal auditor independence of the internal auditor, namely the competence of internal auditors, management intervention, employee participation and regulation of the company. The sample of this research is internal auditing staff at banks of Aceh. Data were collected through the distribution of questionnaires to respondents using multiple linear regression analysis. The results showed that all factors have influences on the independence of internal auditor, simultaneously or partially. While auditor competence, employee participation, and company regulation have positive influence, management intervention has a negative influence on the independence of the internal auditors.

scholarly journals Variabel – Variabel Yang Mempengaruhi Struktur ModalPada Perusahaan Manufaktur Di Bursa Efek Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 28-41
Author(s):  
Kurnia Murni Utami ◽  
Diana Dwi Astuti ◽  
Hamzah Fansuri Yusuf
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Operating Leverage ◽  
Research Period

This study aims to determine the effect of  simultaneous and partial variables of sales stability, asset structure, operating leverage, company size, and profitability on capital structure in manufacturing companies on the Indonesia Stock Exchange. Research period 2014 - 2018. Determination of the sample by purposive sampling method. Using the method of multiple linear regression analysis. The results of the classic assumptions of the study, showed that normally distributed, no multicollinearity, no symptoms of heteroscedasticity, and no autocorrelation. The results of multiple regression, show the independent variables simultaneously influence the dependent variable. Partially, the variables of sales stability, operating leverage and firm size have a significant effect on capital structure, while asset structure and profitability have no significant effect on capital structure.

ANALYSIS OF THE EXTERNAL ENVIRONMENT AND INTERNAL CONTROL OF COMPANY PERFORMANCE

2021 ◽  
Vol 9 (1) ◽  
pp. 70
Author(s):  
Hikmar Abdul Majid
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
External Environment ◽  
Correlation Coefficients ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Company Performance ◽  
F Test ◽  
Simultaneous Test

The success of performance is not only from a historical financial aspect, but more than that, from non-financial factors that have a much greater contribution. The research objective is to analyze the environment, internal, and company performance. The method used in this research is a descriptive and associative approach with a quantitative approach. The sampling technique used in this study used saturated sampling or often referred to as census and in this case only PT Ultimedia Group Saudara's employees could get 58 people using the saturated sampling technique. The data analysis technique used is multiple linear regression analysis, including the coefficient of determination, multiple correlation coefficients, partial test (T test), and simultaneous test (F test). The results showed that the external environment has an effect on company performance. Internal control affects company performance. The simultaneous test results (F test) show that the external environment and control have an effect on company performance.

scholarly journals PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI

2020 ◽  
Vol 28 (1) ◽  
pp. 13-34
Author(s):  
Hasina Tazkiya ◽  
Sulastiningsih Sulastiningsih
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Growth Opportunity ◽  
Selection Of

This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO retirement has influences negatively significant to accounting conservatism. 

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