Internal controller is crucial in developing effective internal controlstructure of Bank Perkreditan Rakyat. Because of the important role ofinternal controller, s/he must be independent, has sufficient professionalcompetencies and working experiences.This study aims to investigate the effect of significant independency,professional competency, and working experience of internal controllersimultaneously and partially on the effectiveness of implementation ofinternal control structure of Bank Perkreditan Rakyat in Badung Regency.Variables used in this study include internal control structure as thedependent variable; and independency, professional competency, andworking experience of internal controller as the independent variables.The result shows that independency, professional competency, andworking experience of internal controller simultaneously and partiallyaffect the effectiveness of implementation of internal control structure ofBank Perkreditan Rakyat in Badung Regency significantly. And, the mostdominant factor is professional competency.
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