Audit Internal dan IntellectAudit Internal dan Intellectual Capital untuk Kinerja Keuangan Perusahaanual Capital untuk Kinerja Keuangan Perusahaan
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh audit internal terhadap kinerja keuangan perusahaan. Metode yang digunakan adalah pendekatan deskriptif dan verifikatif kuantitatif. Unit analisis dalam hal ini adalah studi audit internal dan kinerja keuangan perusahaan pada PT. Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk Cabang Kota Sukabumi. Metode pengumpulan data yang digunakan adalah metode kuesioner kepada PT. Bank Pembangunan Daerah Jawa Barat dan Banten Cabang Kota Sukabumi dengan jumlah responden 96 orang. Untuk mengetahui pengaruh audit internal terhadap kinerja keuangan perusahaan maka dilakukan uji statistik yaitu uji validitas dan uji reliabilitas menggunakan SPSS, serta teknik analisis data menggunakan SEM-PLS dengan Program WarpPLS 6.0. Hasil penelitian menunjukkan bahwa audit internal cukup baik, serta kinerja keuangan cukup baik, dan hasil penelitian kuantitatif menunjukkan pengaruh audit internal terhadap kinerja keuangan perusahaan 68% dan sisanya 32% dijelaskan oleh faktor lain.
Kata Kunci: Audit Internal, Kinerja Keuangan
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