Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Kinerja Karyawan

Tujuan penelitian ini untuk mengetahui pengaruh audit operasional dan pengendalian internal terhadap kinerja karyawan. Penelitian ini dilakukan pada perusahaan jasa perhotelan Ayodya Resort Bali. Pengumpulan data dilakukan melalui wawancara dan kuesioner dengan sampel 40 responden yang merupakan auditee dari departemen accounting, departemen human resource, departemen sales and marketing, departemen engineering, departemen front office, departemen food and beverage, departemen housekeeping, dan departemen security. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa audit operasional dan pengendalian internal berpengaruh positif terhadap kinerja karyawan pada hotel Ayodya Resort Bali. Kata kunci: Audit operasional, pengendalian internal, kinerja karyawan ABSTRACT The research objective is to determine the effect of operational audits and internal controls on employee performance. This research was conducted at the hospitality service company Ayodya Resort Bali. Data collection was conducted through interviews and questionnaires with a sample of 40 respondents who were auditees from the accounting department, human resource department, sales and marketing department, engineering department, front office department, food and beverage department, housekeeping department, and security department. The data analysis technique used is multiple linear regression analysis. Based on the result of the study indicate that operational audits and internal control have a positive effect on employee performance at the Ayodya Resort Bali hotel. Keywords: Operational audit, internal control, employee performance.