Management Studies and Entrepreneurship Journal (MSEJ)
Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)

The Influence Of The Role And Professionality Of Internal Audit On The Effectiveness Of Fixed Assets Internal Control At PT. AB

Fauziah Firda Widiastuti (Universitas Nasional)
Arni Karina (Universitas Nasional)

Article Info

Publish Date
13 Feb 2026

Abstract

This study aims to quantitatively assess the influence of internal audit professional and professional roles on the effectiveness of internal control of PTAB fixed assets based on saturated sampling methods. This study uses a sample of 42 respondents who work as internal auditors at PT. AB. The data of this study were analyzed using multiple regression analysis which is processed through IMB SPSS 23. The results show that the role and professional internal audit affect the internal control of fixed assets.

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Journal Info
Management Studies and Entrepreneurship Journal (MSEJ)
Website

Abbrev

msej

Publisher

Yayasan Pendidikan Riset dan Pengembangan Intelektual

Subject

Decision Sciences, Operations Research & Management

Description

Management Studies and Entrepreneurship Journal (MSEJ) is published by Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) as an information and communication media for practitioners, researchers and academics who are interested in the field of management (Finance, Human Resource, ...