PENGARUH AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PADA PT. BANK BUKOPIN TBK. CABANG BANDUNG

Fitriana and Nurhadi, Muhamad Lucky Dwi (2017) PENGARUH AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PADA PT. BANK BUKOPIN TBK. CABANG BANDUNG. Jurnal TechnoSocio EkonomIka Universitas Sangga Buana YPKP, 10 (3). pp. 36-47. ISSN 1979-4835

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Abstract

Internal auditors as a supervisor's performance must have an independent attitude so that the components of the company can be run in accordance with the conditions set. because the internal control plays an important role in the company. Currently there are phenomena that the role of internal audit negatively affect the company's performance because it is regarded as the prompter, spy management and often find fault. This study aims to determine and analyzed the internal audit in PT.Bank Bukopin, the company's performance in PT.Bank Bukopin, and the influence of internal audits of the company's performance in PT.Bank Bukopin. The method used is descriptive method and verifiaktif. The sampling technique by census with a total sample of 9 auditors in PT.Bank Bukopin. The statistical analysis method used descriptive analysis and simple linear regression. From the statistical test known to have a strong and significant relationship between the variables of internal audits of the company's performance with a correlation value of 0.740. Variable performance of the company was affected by variable internal audit amounted to 54.7% and the remaining 45.3% influenced by other factors not examined in this study. The results showed that the internal audit has been going well, and therefore should be maintained. Internal audit section are required to work fast, accurate, and appropriate to provide a report to the management of Bank Bukopin. Internal Audit leaders further enhance the role of control, so that internal audit goes well

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