EVALUATION INFLUENCE OF QUALITY INTERNAL AUDIT AND IMPLEMENTATION OF MANAGEMENT FUNCTIONS ON THE FINANCIAL PERFORMANCE INDICATOR IN MICROFINANCE
| dc.contributor.advisor | Tidak ada Data Dosen | |
| dc.contributor.advisor | Tidak ada Data Dosen | |
| dc.contributor.author | RAVOARIMEFA RAMIARAMANANA | |
| dc.date.accessioned | 2024-06-21T03:49:20Z | |
| dc.date.available | 2024-06-21T03:49:20Z | |
| dc.date.issued | 2013-06-07 | |
| dc.description.abstract | The main objective of this research is to examine the overall and simultaneous influence of Quality Internal Audit and Implementation of Management Functions to Financial Performance ‘case of study Microfinance OTIV ALAOTRA MANGORO in Madagascar. The variable Quality internal Audit constitutes independency, objective, competency, trust and confidence ( International Professional Practice Field 2009) and the variable Implementation of management functions include the planning function, organizing, control and leading ( Stephen Robins 14th edition) and the last variable is Return on Asset as indicator of financial performance ( Ledgerwoods 1998). This research uses survey research method with quantitative research approach. Data analysis and hypothesis testing have been evaluated by using descriptive statistics and path analysis method (variable x1 and x2 to y). The source of data audited financial statement 2011. The respondents are internal auditor, manager and the employees. This study used the unit analysis in order to have the relevant result. The finding results of this research show that: the Quality Internal Audit does not have influence positive to the financial performance but another variable Implementation of Management functions has influence the result is only 48%. In addition to that, within the overall testing, the two variables have effect positive to the financial performance with 25.4% coefficient correlation R2. The sustainability of Microfinance is not only depending on the two variables studied. Keywords: quality internal audit, implementation of function management, financial performance, sustainability, microfinance. | |
| dc.identifier.uri | https://repository.unpad.ac.id/handle/kandaga/120620110016 | |
| dc.subject | Region | |
| dc.subject | Tidak ada keyword | |
| dc.subject | Tidak ada keyword | |
| dc.title | EVALUATION INFLUENCE OF QUALITY INTERNAL AUDIT AND IMPLEMENTATION OF MANAGEMENT FUNCTIONS ON THE FINANCIAL PERFORMANCE INDICATOR IN MICROFINANCE |
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