The Influence of Internal Audit and Internal Control on Fuel Oil (BBM) Sales Performance(Study at the gas station company PT. Bumi Bagus)

Authors

  • Kukuh Wira Satra Lana Akuntansi, Ekonomi dan Bisnis, Universitas Mataram
  • Bambang Bambang Akuntansi, Ekonomi dan Bisnis, Universitas Mataram

DOI:

https://doi.org/10.55927/eajmr.v3i6.9293

Keywords:

Fuel Sales Performance, Internal Audit, Internal Control

Abstract

Companies need a system to find a problem. A system that is useful and needs to be paid attention to is the existence of an internal audit in PT gas station operations. Bumi Bagus is followed by internal control as a supervisor to achieve its goals. This research aims to find out the effect of internal audits and control on fuel sales performance. The method used in this research is quantitative descriptive. The data used in this research is primary data obtained directly from gas stations PT. Good Earth. The sample used was all petrol station employees of PT. Bumi Bagus, so the total is 30 respondents. The data analysis tool used is SPSS (Statistical Product and Service Solution) version 2.6.

References

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(Tugiman 1977; Amin 2000; Ahmad Dalam 2003; IAI Dalam, Oktaviari 2001; Anthony, Robert, Govindarajan, VijayEn and Suryandi dalam 2004; Permatasari 2023; Ratih Anggraini Siregar 2022; Abdusai Jamaludi (2021) dalam 2021)

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Published

2024-06-03

How to Cite

Lana, K. W. S., & Bambang, B. (2024). The Influence of Internal Audit and Internal Control on Fuel Oil (BBM) Sales Performance(Study at the gas station company PT. Bumi Bagus). East Asian Journal of Multidisciplinary Research, 3(6), 1981–1996. https://doi.org/10.55927/eajmr.v3i6.9293

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Articles