Pengaruh Audit Internal Terhadap Kinerja Perusahaan Perbankan
DOI:
https://doi.org/10.55606/jumia.v2i2.2436Keywords:
Internal Audit, Company PerformanceAbstract
This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.
References
Agustin, Hotang, & Soleha. (Volume 01 Issue 01 2022). Pengaruh Komite Audit, Dewan Komisaris, dan Dewan Direksi Terhadap Kinerja Perusahaan Perbankan. Jurnal Akuntansi dan Audit.
Fitriana, & Nurhadi. (2017). PENGARUH AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PADA PT. BANK BUKOPIN TBK. CABANG BANDUNG. Jurnal Techno-Socio Ekonomika, ISSN 1979-4835.
Rikasari, & Hardiyanti. (2022). Analisis Penerapan Tata Kelola Perusahaan dan Audit Internal Terhadap Kinerja Keuangan Perbankan Syariah Indonesia. Owner: Riset & Jurnal Akuntansi, Volume 6 Nomor 3.
saleh, r. a. (2022). Pengaruh Audit Internal terhadap Kinerja Keuangan Perbankan pada Perusahaan Perbankan di Bursa Efek Indonesia Periode 2015-2019. Junal Mirai Management, 56-66.
Suharti, & Priyadi. (2020). PENGARUH AUDIT INTERNAL, INTELLECTUAL CAPITAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN. Jurnal Ilmu dan Riset Akuntansi.
Yusuf, Anthoni, & Suherman. (Vol. 11 No. 3 November 2022). PENGARUH INTELECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE DAN AUDIT INTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL MEDIASI. Jurnal Ekonomi dan Bisnis, 973-982.
