The Effect of Internal Audit on the Quality of Financial Reports at PT PLN (Persero)
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Abstract
This research is aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor. The respondent are auditor’s who worked in company of bankings residing in Bandung 45 responders. To analyze data researcher used SPSS 20 Version. Partially, internal audit performance and internal audit applying variable have influence significance of internal control system.
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References
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Umar, Hussein. 2018. Application Research Methodology in marketing. II edition, Jakarta: PT. Gramedia Pustaka Utama.
Ghozali, Imam. 2016. Multivariate Analysis Applications with the IBM SPSS 23 Program (Edition 8). Printing VIII. Semarang: Diponegoro University Publishing Agency.
Islahuzzaman. 2015. Accounting and Auditing Terms. First Edition. Bumi Literacy, Jakarta.
Nisfusa and Koem. 2015. Auditing and Assurance Services: An Integrated Approach 14th Edition. Prentice-Hall, New Jersey.
Now, Uma. 2014. Research Methods For Business. Jakarta: Salemba Empat.
Sugiyono. 2016. Quantitative, Qualitative and R&D Research Methods. Bandung: PT Alfabet.
Tugiman, Hiro. 2016. Internal audit professional standards. Yogyakarta: Kanisius. Fraser, Lyn M. And Allen Ormiston. 2018. Understanding Financial Reports. Jakarta: PT Indek.
Umar, Hussein. 2018. Application Research Methodology in marketing. II edition, Jakarta: PT. Gramedia Pustaka Utama.