Peran Audit Internal Terhadap Kinerja Keuangan Koperasi Karya Dharma Di Kabupaten Majene

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.