PENGARUH FUNGSI AUDIT INTERNAL TERHADAP PENGAMBILAN KEPUTUSAN PELAPORAN KEUANGAN PADA PT. PLN (Persero) AREA KOTA BAUBAU

HASNI, 101401005, Effect of Internal Audit Functions on Decision Making on Finansial
Reporting at PT. PLN (Persero) Baubau City Area. Faculti of Economics, Accounting
Study Program,, University of Muhammadiyah Buton.
Counselor : (1) Mrs. Ernawati Malik (2) Mr.Muhammad Rais.
This thesis aims to determine the effect of the internal audit fuction on the decision
making of financial reporting at PT. PLN (Persero) City Area of Baubau, Data colection is
caried aut busing preliminary surveys,literaturestudies and field surveys. Data analysis simple
Regression analysis
The results of this study indicate that the internal audit function has a significant
effect on the Decision making of financial Reporting at PT. PLN (Persero) Area
Baubau,because the hypotesis proposed previously was accepted. This can beseen from the
sig t value of 0,000,when compared to the significant level of 0.05, the value of sig t (0,000)
<a = 0.5 or this means that the proposed research hypothesis (H0) proved to be acceptable
that there was significant influence between the variable Internal Audit function on decision
Making of Financial Reporting at PT. PLN (Persero) Baubau area or in orther words if
rejected or H1 accepted, so that the decision to reject H0 and h1 can be accepted.