Kesimpulan KESIMPULAN DAN SARAN
RIWAYAT HIDUP
Data Pribadi : Nama
: Rizki Listiani Rahayu Fakultas
: Ekonomi Jurusan
: Akuntansi Tempat Tanggal Lahir
: Bandung, 17 Juni 1991 Agama
: Islam Jenis Kelamin
: Perempuan Alamat
: Jl panday rt 01 rw 07 no 23a E-mail
: Rizkilistianiyahoo.com
Riwayat Pendidikan :
Tahun Pendidikan
1997 – 2003
SD Negri Karyabakti 2003
– 2006 SMP negri 6 Cimahi
2006 – 2009
SMA Negeri 3 Cimahi 2009 - Sekarang
Universitas Komputer Indonesia
PENGARUH AUDIT INTERNAL DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA BANK BUMN DI WILAYAH BANDUNG
Lilis Puspitawati, SE., M.Si. Ak Rizki Listiani Rahayu
UNIVERSITAS KOMPUTER INDONESIA ABSTRACT
Financial performance improved when doing corporate governance well, to the companys need to improve the financial performance of companies that need reliable internal audit that is
expected to assist management in making the right decisions to manage the companys activities. In addition to internal audits, intellectual capital is an important part because it contains
the sciences karyawan.Tujuan of this study was to determine the effect of internal audit and the financial performance of intellectual
capital. The method used is descriptive and quantitative verification approach. The unit of analysis in this
study is the internal audit, human resources and management in state-owned bank branches in Bandung. Data collection method used is the method of census 4 state-owned bank branches in
Bandung with the number of respondents 40 people. To determine the effect of internal audit and intellectual capital on the financial performance then performed statistical tests using correlation
analysis, regression analysis, and to test the hypothesis used was t test using the tools SPPS 20.0
for windows.
The results showed an internal audit has been pretty good, so is good enough intellectual capital and financial performance has been quite good, and the results of quantitative research shows
the influence of the internal audit and intellectual capital on the financial performance of 64.6 and the remaining 35.4 is explained by factors other.
Keywords: Internal Audit, Intellectual capital, financial performance