PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS CV. SUKSES ABADI)

Fauziah Nur Purwaningsih, Mekar Meilisa Amalia

Abstract


A very important part of the company's operational management that reflects the
condition of the company's performance is internal control. Effective internal
control can help companies safeguard company assets, ensuring the availability of
accurate financial reports. To determine the internal control system affects
company performance at CV. Sukses Abadi is the goal of this study. Quantitative
research is a type of this research. The saturated sample is a sampling technique
for this study. The analysis method used in this research is descriptive analysis
method and simple linear regression analysis were the tests carried out include
validity, reliability, classical assumption tests (normality test, heteroscedasticity
test), partial test (t-test) and to determine the relationship between each variable
using correlation coefficient analysis. The results of the study explained that the
correlation value (R) was 0.561. From the output, the coefficient of determination
(R Square) is 0.330, which means that the influence of the independent variable
(internal control system) on the dependent variable (company performance) is
33.00% and the rest is 67.00%. Furthermore, the results of research on the
influence of internal control systems on company performance at CV Sukses Abadi
can conclude that there is a significant and positive influence of internal control on
company performance at CV. Sukses Abadi in Deli Serdang Regency which is
shown based on the results of the t value of 2.054> t table of 2.048 and a probability
value of 0.049 <0.05 means that the better internal control carried out by the
management of CV. Sukses Abadi, the higher the company's performance


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DOI: https://doi.org/10.46576/wjs.v1i1.1542

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