PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA PT DWI INTI MULIA SURABAYA

Abstract

This research aimed to find out: (1) the effect of operational audit on the employees’ performance (2) the effect of internal control on the employees’ performance. The research method used a quantitative with descriptive approach. Furthermore, the research sample used 64 respondents, calculated with the Slovin formula from the total population was 175 people with an error rate of 10%. The research data used primary data by distributing the questionnaire to the manager and employees at PT Dwi Inti Mulia Surabaya and interviews to provide the company’s history. The research measurement used the Likert scale. In the furthermore stages, the research questionnaire result was analyzed by instrument test, i.e., validity test and reliability, normality test, classic assumption test, multiple linear regressions test, coefficient determination test, and hypothesis test to answer the research hypothesis. By the research result, the data analysis concluded that (1) operational audit did not affect the effect of employee’s performance. (2) internal control positively affected the employees’ performance.