GOOD RELATIONSHIPS BETWEEN COLLEAGUES AND INTERNAL CONTROL ON THE PROFESSIONALISM OF INTERNAL AUDIT WORK

  • Ahmad Rindang Abadi STIE Widya Gama Lumajang
  • Noviansyah Rizal STIE Widya Gama Lumajang
  • Mimin Yatminiwati STIE Widya Gama Lumajang
Keywords: Good Relationship Between Colleagues, Internal Control, Professionalism of Internal Audit Work

Abstract

The world of work is a world full of competition. In such a situation, employee needs to establish relationships with colleagues with competition that is sometimes very tight and makes employees very individualistic. Internal control systems are policies and procedures designed to provide adequate assurance to management that the organization is achieving its goals and objectives. One way to improve the structure of internal control is by having an internal auditor. Internal auditors will assess whether all policies set by the company are implemented properly and correctly. The purpose of this study is to determine the effect of a good relationship between coworkers and internal control partially on the professionalism of internal audit work at PT. BPR Dharma Indra Lumajang. This type of research is quantitative. The population in this study is the same as the number of samples studied, as many as 30 respondents. Data analysis methods used are multiple linear regression analysis, classic assumption test (normality test, multicollinearity test, heteroskedesticity test and autocorrelation test. Hypothesis testing is t test, as well as correlation coefficient, and coefficient of determination. The results showed that significantly good relationship between coworkers do not affect the professionalism of internal audit work.

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Published
2020-09-26