Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis

PERAN AUDIT INTERNAL GUNA MENINGKATKAN KINERJA (STUDI KASUS DI PT BPR ARMINDO KENCANA MALANG)

Lucia Oktaviana (Fakultas Ekonomi dan Bisnis Universitas Ma Chung)



Article Info

Publish Date
01 May 2015

Abstract

The purpose of this study is to analyze the role of internal audit in improving performance of PT BPR Armindo Kencana Malang. The research data was obtained from a questionnaire distributed to 34 respondents and interview results is an opinion expressed by heads of sections. The questionnaires were analyzed by using champion method. The results showed that the percentage value of the three questionnaires are 67%, 66%, 65%, which means that internal audit has sufficient role in improving the effectiveness, efficiency, and economy of obedience performance, financial performance and managerial performance. In some item of questionnaires, respondents said that internal auditors are quite intensive in doing monitoring, but also in some item of questionnaires, internal auditor are still less intensive in doing monitoring. So, this study can be concluded that internal auditors have sufficient role on giving contribution to the performance, but in the future internal auditors must have a role more intensive in order to maximize the contribution made.

Copyrights © 2015






Journal Info

Abbrev

parsimonia

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Parsimonia adalah jurnal ilmiah dalam bidang akuntansi, manajemen dan bisnis yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Ma Chung Malang. Jurnal ini diterbitkan dengan tujuan menjadi media publikasi artikel berbasis riset bagi para mahasiswa, akademisi dan praktisi di bidang ...