Influencing Factors toward the Follow-Up Findings of Human Resources Management Audit
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 3
Abstract
This research conducted to examine the phenomenon of the follow-up audit findings of human resources management proposed by the internal auditor within the company. The problem is whether management support factor, internal communication and internal control is influence toward the follow-up audit findings of human resources management, with the implementation of this research can help the management in human resources management more efficiently, effectively, and economically. This research uses multiple linear regression analysis techniques aims to know the influence of independent variable which includes; management support, internal communication and internal control of independent variable that is follow up the audit of human resources management. The data collected by questionnaire to the respondents who include group leaders of the company, internal auditors, human resources manager. To measure the questionnaire data used Likertscale, while measuring the validity and reliability of research instruments used the validity and reliability test. This research shows the results of validity and reliability test indicate that the research instrument used is valid and reliable. The classical assumption test in multiple linear regression models shows that the variables of management support, internal communication and internal control simultaneously have a significant positive effect on the follow-up of audit findings of human resources management. It can also be proved by looking at the coefficient of determination obtained is 0,884 which means follow-up audit findings of human resources management of 88,40% influenced by the third variables, while the balance of 11,60% influenced by other variables that can be the further research object. It can be concluded that the results of testing in this research is supporting the hypothesis proposed by researcher and answer the problems of research.
Authors and Affiliations
Jeanne Asteria Wawolangi
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