Detail Cantuman

ABSTRACT
This study aims to determine the effect of competence and professionalism
of internal auditors on the performance of Employees with Internal Control
as Intervening Variables. The research sample consisted of 96 Kalla Group
employees who were directly involved in the finance department. The
questionnaire was tested for validity and reliability test before research.
The analysis prerequisite tests used were normality test, linearity test,
mulitikolonieritas test and heteroscedasticity test. Analysis of the data used
is simple regression analysis and multiple regression analysis. The results
showed (1) There was a significant positive effect on internal auditor
competency on employee performance; (2) There is a significant positive
effect of internal auditor professionalism on performance; (3) There is a
significant positive effect of internal control on employee performance (4)
There is a significant positive effect on internal auditor competence on
internal control; (5) There is a significant positive effect on the
professionalism of internal auditors on internal control; (6) There is a
significant positive effect of internal auditor competence on employee
performance through Internal control as an intervening variable; (7) There
is a significant positive effect of internal auditor professionalism on
employee performance through Internal Control as an Intervening variable.
Keywords: Competence, Professionalism, Internal Control, Performance.