PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERHOTELAN DI KOTA AMBON

Abstrak

Abstract: This study aims to determine the effect of operational audit and internal control on the company's performance at The City Ambon Hotel, both partially and simultaneously. To achieve this goal, data collection was carried out using questionnaires, on 50 samples of respondents. The data collected was analyzed using multiple linear regression analysis. The results of the analysis showed that: first, partially the operational audit had a positive and significant impact on the company's performance. Second, partial internal control has a positive and significant effect on the company's performance. Third, simultaneously operational audits and internal controls have a significant effect on the company's performance.

Keywords: operational audit, internal control, company performance