PENGARUH BASIL AUDIT EKSTERN DAN KOMITMEN MANAJEMEN TERHADAP KEEFEKTIFAN PENGENDALIAN INTERN DAN KINERJA KEUANGAN PERUSAHAAN (Survei pada Emiten Manufaktur di Bursa Efek Jakarta)

Abstract

The purposes of this research are: (1) To know the impact of the result of external audit and management commitment on effectiveness of internal control both partially and simultaneously: and (2) To know the impact of the result of external audit, management commitment and effectiveness of internal control on financial performance both partially and simultaneously. The research done by using 48 listed companies form the manufacturing sector at the Jakarta Stock Exchange which choose to be sample randomly The data were analyzed by path analysis. The research result show that: (1) The result of external audit and management commitment affect on the effectiveness of internal control significantly both simultaneously and partially; and (2 )The result of external audit, management commitment and effectiveness of internal control influence on the financial performance significantly both simultaneously and partially. Keywords :Result of external audit, Management commitment, Effectiveness of internal control, Financial performance.