Main Article Content
Abstract
This study aims to examine the influence of operational audits and internal control on company performance, focusing on UD. Cipta Karya Abadi in Lamongan Regency. Objective: The research explores both the individual and combined effects of these factors on company performance. Methods: Utilizing a quantitative approach, data was collected through questionnaires distributed to 38 employees selected using the Slovin formula and convenience sampling. The analysis employed multiple linear regression, supported by validity, reliability, and classical assumption tests, with a significance level of 5%. Results: The findings reveal that operational audits and internal control collectively have a significant positive impact on company performance. Individually, operational audits positively and significantly affect company performance, while internal control does not exhibit a significant individual effect. Novelty: This research highlights the critical role of operational audits in driving company performance and underscores the limited individual impact of internal control, suggesting areas for managerial improvement. The study contributes to understanding how specific internal mechanisms enhance operational efficiency and overall organizational outcomes
Keywords
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
- N. R. Aprilia, “Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada Hotel Inna Bali),” Kaji. Akunt., no. Volume 16, No. 1, Tahun 2016, pp. 69–84, 2016.
- S. Kurnianingsih, Y. Anisma, D. Safitri, and U. Riau, “Pengaruh audit operasional dan pengendalian internal terhadap Efektivitas pelayanan kesehatan instalasi rawat inap rumah sakit (studi pada rumah sakit milik pemerintah di pekanbaru),” J. Ilm. Akunt., vol. 4, no. 4, pp. 408–417, 2020.
- I. Ghozali and T. Achmad, “The Effect of Internal Audit and Internal Control System on Public Accountability : the Emperical Study,” Int. J. Civ. Eng. Technol., vol. 8, no. September, pp. 157–166, 2017.
- B. Prawiranega, “Analisis Peran Audit Operasional Dalam Meningkatkan Efektivitas Pengendalian Intern Penjualan Pada Pd. Acb Banjarasari,” J. Edukasi (Ekonomi, Pendidik. dan Akuntansi), vol. 5, no. 2, pp. 143–152, 2018, doi: 10.25157/je.v5i2.962.
- R. Odek, “Effect of Internal Control Systems on Financial Performance of Distribution Companies in Kenya,” Res. J. Financ. Account., no. October, pp. 10–32, 2019, doi: 10.7176/rjfa/10-20-02.
- P. S. Taradipa, “Pengaruh Pengendalian Intern Terhadap Kinerja Karyawan studi kasus pada PT.Bank Panin Tbk cabang Kendari,” J. Akunt., vol. 1, no. 1, pp. 2–13, 2016.
- Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: CV. Alphabet, 2019.
- W. Sukmana, I. Hermansyah, and N. Nurjanah, “Pengaruh Audit Operasional Dan Pengendalian Intern Terhadap Efisiensi Biaya Produksi,” J. ASET (Akuntansi Riset), vol. 3, no. 1, p. 510, 2017, doi: 10.17509/jaset.v3i1.10065.
- risha Megawati, “Pengaruh Audit Operasional Terhadap Efisiensi Dan Efektivitas Kinerja Karyawan (Studi Pada Cv. Karya Pratama Gemilang Bandung),” J. akuntansi, Audit dan Sist. Inf. Akunt., vol. 2, no. 3, pp. 27–33, 2018.
- W. Riyasari, “Pengaruh Audit Operasional, Pengendalian Internal, Dan Good Clinical Governance Terhadap Efektivitas Pelayanan Kesehatan Pasien Bpjs Di Rumah Sakit,” J. Eksplor. Akunt., vol. 2, no. 4, pp. 1–8, 2020.
- A. K. H. Al-fatlawi, “The role of internal auditing and internal control system on the financial performance quality in banking sector,” Opcion, vol. 86, pp. 3045–3056, 2018.
- S.-C. Lai and D. Li, Hungchih, “The Influence of Internal Control Weaknesses on Firm Performance,” J. Account. Financ., vol. 17, no. 6, p. 2017, 2017.
- H. A. Mire and A. Mukhongo, “Effects of internal control system on the organizational performance of remittance companies in Modadishu-Somalia,” J. Bus. Manag., vol. 2, no. 9, pp. 153–167, 2016.
- N. Istiqhomah, “Peranan Audit Operasional Dan Sistem Pengendalian Internal Dalam Menunjang Efektivitas Penjulan Pada Cv. Surya Gemilang Motor Sukodadi Lamongan (the Role of Operational Audits and Internal Control Systems in Supporting Sales Effectiveness in the Cv. Surya,” Jekma, vol. 1, no. 4, pp. 4–6, 2020.
References
N. R. Aprilia, “Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada Hotel Inna Bali),” Kaji. Akunt., no. Volume 16, No. 1, Tahun 2016, pp. 69–84, 2016.
S. Kurnianingsih, Y. Anisma, D. Safitri, and U. Riau, “Pengaruh audit operasional dan pengendalian internal terhadap Efektivitas pelayanan kesehatan instalasi rawat inap rumah sakit (studi pada rumah sakit milik pemerintah di pekanbaru),” J. Ilm. Akunt., vol. 4, no. 4, pp. 408–417, 2020.
I. Ghozali and T. Achmad, “The Effect of Internal Audit and Internal Control System on Public Accountability : the Emperical Study,” Int. J. Civ. Eng. Technol., vol. 8, no. September, pp. 157–166, 2017.
B. Prawiranega, “Analisis Peran Audit Operasional Dalam Meningkatkan Efektivitas Pengendalian Intern Penjualan Pada Pd. Acb Banjarasari,” J. Edukasi (Ekonomi, Pendidik. dan Akuntansi), vol. 5, no. 2, pp. 143–152, 2018, doi: 10.25157/je.v5i2.962.
R. Odek, “Effect of Internal Control Systems on Financial Performance of Distribution Companies in Kenya,” Res. J. Financ. Account., no. October, pp. 10–32, 2019, doi: 10.7176/rjfa/10-20-02.
P. S. Taradipa, “Pengaruh Pengendalian Intern Terhadap Kinerja Karyawan studi kasus pada PT.Bank Panin Tbk cabang Kendari,” J. Akunt., vol. 1, no. 1, pp. 2–13, 2016.
Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: CV. Alphabet, 2019.
W. Sukmana, I. Hermansyah, and N. Nurjanah, “Pengaruh Audit Operasional Dan Pengendalian Intern Terhadap Efisiensi Biaya Produksi,” J. ASET (Akuntansi Riset), vol. 3, no. 1, p. 510, 2017, doi: 10.17509/jaset.v3i1.10065.
risha Megawati, “Pengaruh Audit Operasional Terhadap Efisiensi Dan Efektivitas Kinerja Karyawan (Studi Pada Cv. Karya Pratama Gemilang Bandung),” J. akuntansi, Audit dan Sist. Inf. Akunt., vol. 2, no. 3, pp. 27–33, 2018.
W. Riyasari, “Pengaruh Audit Operasional, Pengendalian Internal, Dan Good Clinical Governance Terhadap Efektivitas Pelayanan Kesehatan Pasien Bpjs Di Rumah Sakit,” J. Eksplor. Akunt., vol. 2, no. 4, pp. 1–8, 2020.
A. K. H. Al-fatlawi, “The role of internal auditing and internal control system on the financial performance quality in banking sector,” Opcion, vol. 86, pp. 3045–3056, 2018.
S.-C. Lai and D. Li, Hungchih, “The Influence of Internal Control Weaknesses on Firm Performance,” J. Account. Financ., vol. 17, no. 6, p. 2017, 2017.
H. A. Mire and A. Mukhongo, “Effects of internal control system on the organizational performance of remittance companies in Modadishu-Somalia,” J. Bus. Manag., vol. 2, no. 9, pp. 153–167, 2016.
N. Istiqhomah, “Peranan Audit Operasional Dan Sistem Pengendalian Internal Dalam Menunjang Efektivitas Penjulan Pada Cv. Surya Gemilang Motor Sukodadi Lamongan (the Role of Operational Audits and Internal Control Systems in Supporting Sales Effectiveness in the Cv. Surya,” Jekma, vol. 1, no. 4, pp. 4–6, 2020.