Determination of Company Performance: The Role of Operational Audit, Internal Control and Good Corporate Governance

Pieter Leunupun; Belianus Patria Latuheru; Alda Patloyasa Melaira; Nicoline Hiariej

doi:10.55927/ijabm.v4i2.171

Authors

Pieter Leunupun Universitas Kristen Indonesia Maluku
Belianus Patria Latuheru Universitas Kristen Indonesia Maluku
Alda Patloyasa Melaira Universitas Kristen Indonesia Maluku
Nicoline Hiariej Universitas Kristen Indonesia Maluku

DOI:

https://doi.org/10.55927/ijabm.v4i2.171

Keywords:

Company Performance, Operational Audit, Internal Control, Good Corporate Governance

Abstract

This study was conducted to determine the effect of operational audit, internal control, and good corporate governance on company performance: study at PT Pegadaian Ambon Branch. This research is quantitative in nature, utilizing both primary and secondary data. The analysis technique used is multiple linear regression analysis, which is applied to test the independent variables against the dependent variable. The population in this study consists of employees at PT Pegadaian Ambon Branch, with a sample of 32 respondents taken from the entire population. The results of the study indicate that operational audit has a positive and significant effect on company performance, internal control has a positive and significant effect on company performance, and good corporate governance has a positive and significant effect on company performance

References

Arens, dan Loebbecke. (2006). Auditing: Pendekatan Terpadu Edisi Indonesia. Jakarta: Salemba Empat.

Bayangkara, IBK. (2008). Audit Manajemen: Prosedur dan Implementasi. Jakarta: Salemba Empat.

Boynton, dkk. (2002). Modern Auditing. Jakarta: Penerbit Erlangga. Edisi Ketujuh Jilid I.

Eliz Darmayanti dan Desy Arigawati (2023), Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan. Universitas Panca Sakti Bekasi.

Fakhruddin, H. (2014). Tata Kelola Perusahaan. http://ebook.pmli.co.id.

Jamali, D. (2008). A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice. Journal of Business Ethics, 82, 213-231.

Lastanti. (2004). Pengaruh Corporate Social Resposibility Terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen Sebagai Variabel Moderating. Simposium Nasional Akuntansi XI. Pontianak.

Pattinama, G.L.L, dan Leunupun, P. (2021). Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Kinerja Perhotelan. Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Maluku.

Pratolo, Surya. (2007). Good Corporate Governance dan Kinerja BUMN di Indonesia: Aspek Audit Manajemen dan Pengendalian Intern Sebagai Variabel Eksoden Serta Tinjauannya Pada Jenis Perusahaan. Simposium Nasional Akuntansi X. Unhas Makassar, 26-28 Juli.

Romney, B., S. & Steinbart, P. J., (2015). Sistem Informasi Akuntansi. Jakarta Selatan: Salemba Empat.

Rudi Syahputra, Suliawati, Mahrani Arfah. (2022). Pengukuran Kinerja Perusahaan Dengan Menggunakan Metode Balance Scorecard dan Importance Performance Analysis di UD.Mini Top Medan Johor. Buletin Utama Teknik Vol. 18, No. 1.

Sawyers, B. Lawrence, Dittenhofer, A. Moritimer, Scheiner, H. James. (2011). Internal Auditing, The Institute of Internal Auditors, Buku 3, Edisi Kelima. Jakarta: Salemba Empat.

Singarimbun, Masri dan Sofian Effendi. (2006). Metode Penelitian Survei. Jakarta: LP3ES.

Srimindarti, Ceacilia. (2004). Balanced Scrorecard Sebagai Alternatif Pengukuran Kinerja. Jurnal Akuntansi, 7(1), 52- 64.

Syakhroza, A., (2003), Teori Corporate Governance. Usahawan No 08 Tahun XXXII. Agustus.

Triyana, Risma. (2014). Pengaruh Audit Operasional Terhadap Peningkatan Kualitas Pelayanan Jasa (Penelitian pada Perusahaan Daerah Air Minum, Kota Bandung).