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All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital
Novila Agustia Nengseh
Universitas Islam Majapahit
Economics, Econometrics & Finance

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Pengaruh Audit Internal dan Pengendalian Internal dalam Meningkatkan Kepatuhan Kebijakan Perusahaan pada PT Gemah Ripah Gresik Novila Agustia Nengseh; Hari Setiono; Nurdiana Fitri Isnaini
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 4 (2026): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v3i4.2549

Abstract

This study aims to analyze the influence of internal audit and internal control on improving company policy compliance at PT Gemah Ripah Gresik. This study employed a quantitative method with a descriptive and causal approach. The population consisted of all employees of PT Gemah Ripah Gresik, with a sample of 30 respondents determined using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4.0. The results show that internal audit has no significant effect on company policy compliance, whereas internal control has a positive and significant effect on company policy compliance. The R-Square value of 0.385 indicates that internal audit and internal control explain 38.5% of the variation in company policy compliance, while the remaining 61.5% is influenced by other factors outside the research model. These findings indicate that internal control plays an important role in supporting compliance with company policies. Meanwhile, internal audit has not demonstrated a significant effect on improving company policy compliance in the research setting. The results of this study may serve as a consideration for the company in strengthening its internal control system to support employee compliance with established policies.
Co-Authors Hari Setiono Nurdiana Fitri Isnaini