Audit Internal Pendapatan Terhadap Laba Perusahaan Retail Studi Pada PT. Hero Supermarket, Tbk

Dayat Hidayat, . and Yudit Permana, . (2013) Audit Internal Pendapatan Terhadap Laba Perusahaan Retail Studi Pada PT. Hero Supermarket, Tbk. Jurnal Ilmiah Akuntansi Universitas Pamulang, 1 (1). pp. 51-61. ISSN 2339-0867

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Abstract

The purpose of this study was to analyze the effect of internal audit pandapatan to profits. In this study using secondary data consisting of financial statement data for the year 2005-2009 .The method of analysis used in this study is to use the classical assumption which include heteroscedasticity, autocorrelation and multicollinearity and multiple linear regression analysis, t test, F test and R2(coefficient of determination). Based on the multiple linear regression analysis it is concluded (1) the effect of partially signifakansi test result that income variables have a significant effect on earnings . It is evident from the calculation of the t test where significance value (0.019) is less than a (0,05). (2) The significance test is significant relationship between the volume of revenue earnings. It is evident from the calculation of the F test where Fcount F 21.346 with a significance of 0.019 which is smaller than a (0,05) . (3) The coefficient of determination (adjusted R -square) is equal to 0836. This value indicates that the independent variable (income) may explain the effect on profit of 83.6 % . While the remaining 16.4 % is influenced by other variables outside the model . Keywords : Internal Auditor Revenue and Profit .

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 10 Sep 2015 08:03
Last Modified: 06 Jan 2017 07:37
URI: http://eprints.unpam.ac.id/id/eprint/409

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