<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menganalisis independensi, kompetensi, program, pelaksanaan dan laporan auditor internal terhadap pemasaran dan penjualan pada PT Pegadaian Kantor Wilayah III Palembaang, dimana data penelitian berupa kuesioner yang di isi oleh 40 responden merupakan pegawai PT Pegadaian Kantor Wilayah III Palembang. Variabel independen ada lima yaitu independensi, kompetensi, program, pelaksanaan dan laporan audit, variabel dependen pemasaran dan penjualan. Analisis data menguji asumsi klasik, regresi linear dan hipotesis dengan program SPSS. Hasil Penelitian menunjukkan independensi, kompetensi, program, pelaksanaan dan laporan audit mempengaruhi pemasaran sebesar 43,8% dan mempengaruhi penjualan sebesar 40,4%. Secara simultan independensi, kompetensi, program, pelaksanaan dan laporan audit berpengaruh terhadap pemasaran dan penjualan. Secara Parsial Pelaksanaan audit berpengaruh signifikan terhadap pemasaran dan penjualan sedangkan independensi, kompetensi, program dan laporan audit tidak berpengaruh signifikan. Kata Kunci : Independensi, kompetensi, program, pelaksanaan, laporan audit, pemasaran dan penjualan. ABSTRACT This study aims to analyze independence, competence, programs, implementation and reports of internal auditors on marketing and sales at PT Pegadaian Regional Office III Palembang, where the research data is in the form of a questionnaire filled out by 40 respondents who are employees of PT Pegadaian Regional Office III Palembang. There are five independent variables, namely independence, competence, programs, implementation and audit reports, the dependent variable marketing and sales. Data analysis tested the classical assumptions, linear regression and hypotheses with the SPSS program. Research results show independence, competence, programs, implementation and audit reports affect marketing by 43.8% and affect sales by 40.4%. Simultaneously independence, competence, programs, implementation and audit reports affect marketing and sales. Partially the implementation of audits has a significant effect on marketing and sales while independence, competence, programs and audit reports have no significant effect. Keywords: Independence, competency, program, implementation, audit report, marketing and sales.]]>
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