Pengaruh Audit Internal dan Pengendalian Internal dalam Meningkatkan Kepatuhan Kebijakan Perusahaan pada PT Gemah Ripah Gresik

Abstract

This study aims to analyze the influence of internal audit and internal control on improving company policy compliance at PT Gemah Ripah Gresik. This study employed a quantitative method with a descriptive and causal approach. The population consisted of all employees of PT Gemah Ripah Gresik, with a sample of 30 respondents determined using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4.0. The results show that internal audit has no significant effect on company policy compliance, whereas internal control has a positive and significant effect on company policy compliance. The R-Square value of 0.385 indicates that internal audit and internal control explain 38.5% of the variation in company policy compliance, while the remaining 61.5% is influenced by other factors outside the research model. These findings indicate that internal control plays an important role in supporting compliance with company policies. Meanwhile, internal audit has not demonstrated a significant effect on improving company policy compliance in the research setting. The results of this study may serve as a consideration for the company in strengthening its internal control system to support employee compliance with established policies.