Pengaruh Pengendalian Internal dan Efektifitas Operasional Terhadap Kinerja Perusahaan

Abstract

An organization has a goal to be achieved. The achievement of the goals of each organization is based on firm performance. This study aims to determine whether there is influence between internal control and operational effectiveness of company performance. This study uses panel data regression analysis. The population in this study include consumer goods companies and trade, services & investment firms listing in Indonesia Stock Exchange (IDX). The sample was chosen by using purposive sampling method, based on the population that has been described above, then the sample selected in this study is 75 companies. Data collection techniques use content analysis. The test results indicate that internal control has a significant negative effect on company performance. This shows that the implementation of high internal control in the company can reduce the company's performance and affect the amount of net profit that can be obtained from all the assets owned by the company. On the other hand operational effectiveness positively affect the company performance. Operational effectiveness will improve company performance in the form of managing inventory, receivable efficiently and asset management significantly affect company performance.