Pengaruh Pengendalian Internal Terhadp Kinerja Auditor Internal (Studi Pada Inspektorat Provinsi Sulawesi Tenggara)

Abstract

This study aims to determine the effect of internal control of work on the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The population of this study is all auditors working in the Southeast Sulawesi Provincial Inspectorate of 31 auditors The analytical method used is a simple linear regression analysis, namely the t test of Statistical Package For Social Sciences (SPSS) version of the test. 21.The results showed that internal control significantly influenced the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The coefficient of determination test shows an R Square value of 0.144, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 14.4%, while the remaining 85.6% is explained by other variables not examined. This shows that the better the Internal Control is implemented, the better the quality of internal auditor performance.