PENGARUH EFEKTIVITAS FUNGSI AUDIT INTERNAL TERHADAP PENGUNGKAPAN KELEMAHAN PENGENDALIAN INTERNAL

This research purpose to know how to influence the effectiveness of the internal audit function on the disclosure weaknesses to control in BUMN head office in Bandung. The research method used is the associative method. The population this research are internal auditors who are in all BUMN head office in Bandung, whereas for sampling using sample iteration. This research using primary data which collected from questionnaires. This research using a simple statistical correlation Spearman Rank in analyzing the data. Based on the calculation of correlation analysis with the help of software SPSS 20.0 for Windows, a questionnaire distributed to 55 internal auditors at 5 BUMN head office in Bandung showed that the effectiveness of the internal audit function has a positive influence on the disclosure of internal control weaknesses. Percentage influence the effectiveness of the internal audit function to the disclosure of internal control weaknesses were 33.5% and 66.5% influenced by other factors not examined in this research