PENGARUH AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN ORGANISASI SANTRI PUTRI MASAAMANAH 2024 - 2025 DI PESANTREN DARUNNAJAH 2 CIPINING

Abstract

Internal audit holds a very important position in an organization because it functions as an objective monitoring and performance improvement mechanism. Internal audits help ensure compliance with regulations, improve efficiency, security and overall performance. Internal auditors play a role in evaluating the effectiveness of internal controls. The method used is a quantitative approach. The population in this study was the Treasurer of the Organization Division of the Darunnajah 2 Cipining Islamic Boarding School for the 2024-2025 term of 30 female students. The sample used was a saturated sample, as many as 30 female students. The data collection techniques used were questionnaires, observation and documentation. The data analysis technique used was simple linear regression. It is known that the results of statistical calculations using SPSS show the results of the study that there is an influence between Internal Audit (Variable X) on the Quality of Financial Reports (Variable Y) of the Darunnajah 2 Cipining Islamic Boarding School for the 2024-2025 term of 2024-2025 Islamic Boarding School. Proven by the results of the determination of the summary model table in this section, the value of R^2 = 0.164 is displayed to determine the coefficient of determination of the influence between Internal Audit and the Quality of Financial Reports which can be calculated with R^2 = (0.164) X 100% = So the results of the coefficient of determination show that 16.4% of Internal Audit contributes to the Quality of Financial Reports, while the remaining 100% - 16.4% = 83.6% is factored by other factors.