PENGARUH INDEPENDENSI, MOTIVASI, TINGKAT PENDIDIKAN DAN KEAHLIAN PROFESIONAL BADAN PENGAWAS TERHADAP SISTEM PENGENDALIAN INTERN PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI

Abstract

This study aims to test and obtain empirical evidence of the Effect of Independence, Motivation, Level of Education and Professional Skills of the Supervisory Agency on Internal Control Systems at Village Credit Institutions (LPD) in Mengwi District.The population in this study is the supervisory body that works at the LPD in Mengwi District, amounting to 97 people from 38 LPDs in Mengwi District. The sample in this study were 56 respondents who were determined based on purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that motivation, level of education and professional expertise of the regulatory body had a positive effect on the internal control system, while the independence variable had no effect on the internal control system.