Pengaruh Faktor-Faktor Pemeriksaan Internal Terhadap Peningkatan Keandalan Struktur Pengendalian Internal Pada PDAM Gwar Gwamar

Abstract

The problem of the reliability of the internal control structure is thought to be one of the
causes of the not optimal performance of PDAM Gwar Gwamar in contributing to Regional
Original Revenue (PAD) for Aru Islands Regency. For this reason, researchers tried to
examine this problem in terms of 9 (nine) internal audit factors, including Independence,
Professional Expertise, Scope of Activities, Implementation of Audit Activities, Management
of the Internal Audit Section, Work Experience, Inspection Frequency, Number of Internal
Auditor Staff, and the technology used. The population in this study used the census method
with saturated sampling technique. Data collection was carried out using survey techniques
through distributing questionnaires to all leaders, employees and staff of examiners/auditors
as respondents. Primary data from questionnaires were analyzed using multiple linear
regression analysis. The results showed that of the overall internal control factors, only the
number of internal auditor staff factors had no effect on the reliability of the internal control
structure