@thesis{thesis, author={Lamen Florentina Uto}, title ={PENGARUH PEMAHAMAN MENGENAI STANDAR AUDIT INTERNAL TERHADAP PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KOTA PALEMBANG}, year={2015}, url={http://eprints.ukmc.ac.id/7589/}, abstract={The aim of this study is determine the effect of the standard audit internal understanding toward internal control of credit on credit union in Palembang city. The population in this study were all supervisors on the credit union in Palembang city. The research sample defined by using total sampling method. The samples of the research is 15 credit union. The data analysis technic using simple linear regression analysis supported by SPSS program version 20.00. The result of the study showed that the understanding about standard internal audit is affect to internal control of credit on credit union significantly in Palembang city. Keywords: internal auditor, internal audit standard, internal control, credit.} }