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All Journal Indonesian Journal of Multidisciplinary Sciences
Renny Maisyarah
Universitas Pembangunan Panca Budi, Medan, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Risk-Based Internal Audit on the Effectiveness of Perumda Tirtanadi's Financial Performance with ISO 9001 Implementation Fildzah Shabrina; Renny Maisyarah; M. Irsan Nasution
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 2 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i2.2706

Abstract

This study aims to analyze the influence of Risk-Based Internal Audit and the ISO 9001 Approach on the effectiveness of Perumda Tirtanadi's financial performance, as well as test whether ISO 9001 is able to moderate the relationship. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. The results of the structural model test showed that Risk-Based Internal Audit did not have a significant effect on the effectiveness of financial performance, as shown by the values of the β path coefficient = –0.077, t-statistic = 0.185, and p-value = 0.853, with an effect size value of f² = 0.004 which was in the very small category. On the other hand, the ISO 9001 approach has a significant effect with the value of β = 1.021, t-statistic = 2.508, p-value = 0.012, and the effect size value f² = 0.640 which belongs to the large category. The moderation variables of the ISO 9001 Approach × Risk-Based Internal Audit were insignificant with β = –0.018, t-statistic = 0.310, and p-value = 0.757. An R-square value of 0.895 indicates that the model is able to explain the 89.5% variance in the effectiveness of financial performance. These findings confirm that the increase in the effectiveness of financial performance is more determined by the implementation of ISO 9001 than by risk-based audits.
Co-Authors Fildzah Shabrina M. Irsan Nasution