Peran Moderasi Pengendalian Internal Untuk Audit Operasional Dalam Mempengaruhi Kinerja Karyawan
Abstract
This study aims to prove empirically: (1) the effect of operational audit on employee performance, and (2) the moderating role of internal control in influecing operational audit to employee performance. The research was conducted at BKM Surabaya City. data obtained through a questionnaire. 39 questionnaires that can be analyzed. Data analysis techniques used: response bias test, descriptive statistics, classical assumption test and multiple regression analysis. research findings include: (1) Operational audit has a positive effect on employee performance, (2) internal control positive effect on employee performance, and (3) internal control weakens operational audit influence on employee performance.
The authors who publish this journal agree to the following conditions:
1. The author retains the copyright and gives the journal rights regarding the first publication with the work being simultaneously licensed under the Creative Commons Attribution License which allows others to share the work with acknowledgment of the author's work and the initial publication in this journal.
2. The author can enter separate additional contractual arrangements for non-exclusive distribution of the published version of the journal (for example, send it to an institutional repository or publish in a book), with an acknowledgment of its initial publication in this Journal.
3. Authors are permitted and encouraged to post their work online (e.g., at an institutional repository or on their website) before and during the submission process, as this can lead to productive exchanges, as well as excerpts of previously published works
