JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 7 No 2 (2023): August

Success Operational Audit and Complexity Internal Control of Digital Machinery Employee Performance Inspectorate

Nur Zeina Maya Sari (Universitas Langlangbuana)
Rakhmat Nurdin (Universitas Gajah Mada)



Article Info

Publish Date
29 Aug 2023

Abstract

This study aims to determine the Effect of Operational Audit Success and the Complexity of Internal Control of Digital Machines on Employee Performance at the Inspectorate. The data used is primary data in the form of questionnaires distributed to Bandung City Inspectorate employees. The method used in this research is descriptive and verification method. The population in this study were employees of the Bandung City Inspectorate. Sampling as many as 33 respondents. The type of data used in this research is primary data. This study aims to determine the effect of the Success of Operational Audit and the Complexity of Internal Control of Digital Machines on the performance of employees at the Bandung City Inspectorate. This research was conducted using observational data collection techniques, interviews and questionnaires on Bandung City Inspectorate employees who were processed using SEM-PLS. The results of this study indicate that: (1) Operational Audit success affects employee performance, and (2) Machine Internal Control Complexity Digital has an effect on employee performance.

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Journal Info

Abbrev

jasa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...