The Impact of Internal Control Effectiveness and Internal Audit Role toward the Performance of Local Government

Abstract

This study aimed to examine the impact of the internal control effectiveness and internal audit role toward the performance of  local government.This research was conducted by census. Data analysis methods to test the hypothesis was regression analysis using SPSS. The data is primary data collected through questionnaires. This study conducted the validity and reliability test before the hypothesis test.This study concludeds that there was a positive influence of the internal control effectiveness and internal audit role on the performance of local governments both simultaneously and partially.

Keywords: Internal Control, Internal Audit, Performance, Local Government.