SEIKO : Journal of Management & Business
Vol 5, No 2 (2022): July - December

The Effect of Management and Internal Audit Inspectorate on the Effectiveness of Internal Controls on the Procurement of Goods and Services for the Government of West Papua Province

Kaleb Yohana Karubaba️ (PPs STIE Amkop Makassar)



Article Info

Publish Date
03 Jan 2023

Abstract

Abstract This study aims to analyze the influence of management and internal audit inspectorate partially and simultaneously on the effectiveness of internal control over the procurement of goods and services of the Government of West Papua Province. This study uses a quantitative approach, a sample of 40 people with a saturated sample technique, data collection by questionnaire, and using multiple linear regression analysis. The results showed that the management and internal audit inspectorate had a positive and significant partial and simultaneous effect on the effectiveness of internal control over the procurement of goods and services in West Papua Province. Calculation of the coefficient of determination (R2) results in 0.607, which means that 60.7% of the dependent variable (effectiveness of internal control) can be explained by the independent variable (management and internal audit inspectorate), while the remaining 39.3% is explained by other variables outside the research model. this. Keywords: Management, Internal Audit, Control Effectiveness, Goods and Services.

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Journal Info

Abbrev

seiko

Publisher

Subject

Social Sciences

Description

The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects ...