<![CDATA[This study aims to analyze the influence of Risk-Based Internal Audit and the ISO 9001 Approach on the effectiveness of Perumda Tirtanadi's financial performance, as well as test whether ISO 9001 is able to moderate the relationship. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. The results of the structural model test showed that Risk-Based Internal Audit did not have a significant effect on the effectiveness of financial performance, as shown by the values of the β path coefficient = –0.077, t-statistic = 0.185, and p-value = 0.853, with an effect size value of f² = 0.004 which was in the very small category. On the other hand, the ISO 9001 approach has a significant effect with the value of β = 1.021, t-statistic = 2.508, p-value = 0.012, and the effect size value f² = 0.640 which belongs to the large category. The moderation variables of the ISO 9001 Approach × Risk-Based Internal Audit were insignificant with β = –0.018, t-statistic = 0.310, and p-value = 0.757. An R-square value of 0.895 indicates that the model is able to explain the 89.5% variance in the effectiveness of financial performance. These findings confirm that the increase in the effectiveness of financial performance is more determined by the implementation of ISO 9001 than by risk-based audits.]]>
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