@thesis{thesis,
		author={Maramis  Yolanda Noviasari},
		title ={Pengaruh Peran, Independensi, dan Profesionalisme Auditor Internal Terhadap Efektivitas Penerapan Sistem Pengendalian Internal pada PT. Perkebunan Nusantara III (Persero) Medan},
		year={2018},
		url={},
		abstract={The purpose of this research to determine the influence of role, independence, and profesionalism internal auditor's on the effectiveness implementation of internal control system, as well as to know how much influence is either partially or simultaneously. This research was conducted at PT. Perkebunan Nusantara III (Persero) Medan.
This research is analyzed using multiple linear regression analysis using SPSS (Statistical Package for the Social Sciences) version 17.0. Amount of samples in this research are 161 respondents, but respondents data that returned and can be processed is only 155 questionnaires answers. Data collection methods using questionnaires amounted to 47 questions. The data used for this research is quantitative data by using Likert scale, which is converted into interval data.
The result of this research shows that partially, role, independence, and profesionalism internal auditor's give positive and significant effect of the on effectiveness Implementation of the internal control system. While this research shows that simultaneously gives significant effect for effectiveness Implementation of the internal control system.}
		}