Pengaruh Kinerja Komite Audit, Audit Internal dan Religiusitas Manager, Pada tata Kelola Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Di Jawa Timur

Harnanda, Lisa (2026) Pengaruh Kinerja Komite Audit, Audit Internal dan Religiusitas Manager, Pada tata Kelola Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Di Jawa Timur. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the effect of audit committee performance, internal audit, and managerial religiosity on the governance of Sharia Savings and Loans and Financing Cooperatives (KSPPS) in East Java. This research is motivated by the importance of implementing good governance to maintain transparency, accountability, and member trust, particularly in response to existing issues related to supervision and the management of Sharia cooperatives. This study employs a quantitative approach with a population of 766 administrators from 102 KSPPS in East Java. The sample was determined using purposive sampling based on predetermined criteria, resulting in 18 KSPPS with 140 administrators as the research objects. Data were collected through questionnaires and analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The research results indicate that audit committee performance, internal audit, and manager religiosity significantly influence KSPPS governance. The study demonstrates that strengthening the audit committee function and manager religiosity can support the implementation of better KSPPS governance. Keywords: Audit Committee Performance, Internal Audit, Managerial Religiosity, Governance, KSPPS.

Item Type:

Thesis (Undergraduate)

Contributors: