Authors:

Dewa Ayu Mellyananda Savitri, I Ketut Suryanawa

Abstract:

“Internal control structure (SPI) as a type of supervision is needed because it covers a very broad range of policies and procedures and can cover various organizational goals. Internal control in cooperatives is supervisors or parties who are given the authority and responsibility to carry out supervision and inspection in cooperatives. The purpose of this study was to analyze the effect of the quality of internal audit on the effectiveness of the internal control of multipurpose cooperatives in Gianyar Regency. Data was collected by distributing questionnaires to 156 multi-business cooperatives in Gianyar Regency. The method of determining the sample used is purposive sampling, in order to obtain 156 samples with 312 people as respondents in this study. Technical analysis used to test the hypothesis is simple linear regression analysis. The results of the analysis in this study indicate that audit quality has a positive effect on the effectiveness of the cooperative’s internal control”

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PDF:

https://jurnal.harianregional.com/eeb/full-88078

Published

2023-07-31

How To Cite

SAVITRI, Dewa Ayu Mellyananda; SURYANAWA, I Ketut. PENGARUH KUALITAS AUDIT INTERNAL PADA EFEKTIVITAS PENGENDALIAN INTERNAL KOPERASI SERBA USAHA.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 1378-1386, july 2023. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/88078. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2023.v12.i07.p13.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.12.NO.07.TAHUN.2023

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License