Abstract:
The Role of Internal Audit on the financial performance of the Karya Dharma cooperative
in Majene Regency. Methods of taking Observations, interviews, questionnaires distributed
to selected respondents.
The role of Internal Audit on the Dharma Cooperative Cooperative Financial Performance
results of the analysis of respondents that have been conducted can be concluded that the
internal audit at Karya Dharma Cooperative has had a good examination related to
financial performance. It can be seen from the five assessed aspects obtained with good
categories reaching 89.50% and then followed by auditor competency with a score of 87%.
This means that the respondents rate that the auditors who carry out internal audits in the
Karya Dharma Cooperative environment have very good independence and competence.
The results of the study show that the better the role of internal audit, the financial
performance will also increase.
