PENGARUH PENGAWASAN INTERNAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM TIRTA SAKTI KABUPATEN KERINCI

YOLA TRISMONA, S.AP

Abstract

ABSTRACT

The test of this research is to determine the effect of internal control on financial performance at the local water company Tirta Sakti, Kerinci Regency. As for the formulation of the problem in this study is whether there is an influence and how much is internal control on financial performance at local water companies Tirta Sakti Kerinci Regency. The research method used is quantitative, namely the simple linear regression formola, namely the confficient of determination, t test. Data conllection techniques use documentation in the form of books and journals of yime seris data forum the local water company Tirta Sakti, Kerinci Regency. Besed on the research results, it can be conculuded thet the value of the constant coefficient (a) is 2.090, this means that if the X value is equal tp zero or constant then the level or magnitude of Y is 8.808. determination coefficient (R²) of  0,952. It means that financial performance can be explained by the variation of changes in the independent variabel X of 95.3% while the reamaining 4.8% is explained by other variables outside the research.