International Journal of Economics and Management Research
Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research

Analysis Of Financial Performance Quality Influenced By Financial Literacy And Internal Control Systems Moderate By Internal Audit In The Convection Business

Djoewita Djoewita (Unknown)
Sudarmiatin Sudarmiatin (Unknown)
Ludi Wishnu Wardana (Unknown)

Article Info

Publish Date
30 Dec 2023

Abstract

This research aims to analyze and test the influence of the internal control system and financial literacy moderated by internal audit to obtain the quality of SME financial performance. The convection data in the city of Malang is a population of 30 convection shops, while all those who answered the questionnaire were collected using the questionnaire method, namely by providing a list of questions sent to 60 respondents in the finance department. The technical analysis of this research uses moderated regression analysis calculated using SPSS software. The research results show that the influence of financial literacy and the internal control system moderated by internal audit has proven to be positive and significant on the quality of financial performance.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Economics and Management Research
Website

Abbrev

ijemr

Publisher

International Forum of Researchers and Lecturers

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Economics and Management Research, an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management, accounting and economic. This journal encompasses ...