Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Kinerja Karyawan

  • Ida Ayu Dewi Prayogi Manuaba Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ketut Muliartha RM Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The research objective is to determine the effect of operational audits and internal controls on employee performance. This research was conducted at the hospitality service company Ayodya Resort Bali. Data collection was conducted through interviews and questionnaires with a sample of 40 respondents who were auditees from the accounting department, human resource department, sales and marketing department, engineering department, front office department, food and beverage department, housekeeping department, and security department. The data analysis technique used is multiple linear regression analysis. Based on the result of the study indicate that operational audits and internal control have a positive effect on employee performance at the Ayodya Resort Bali hotel.


Keywords: Operational audit, internal control, employee performance.

Published
2019-07-10
How to Cite
MANUABA, Ida Ayu Dewi Prayogi; MULIARTHA RM, Ketut. Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Kinerja Karyawan. E-Jurnal Akuntansi, [S.l.], p. 322 - 350, july 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47814>. Date accessed: 19 nov. 2019. doi: https://doi.org/10.24843/EJA.2019.v28.i01.p13.
Section
Artikel