Abstract :
his research has a purpose to prove that internal audit have a significant influence to profitability of a company (PT PP). An internal audit measured by cost to do internal audit and profitability measured by Economic value Added (EVA). This research used a simple linear regression which the independent variable is internal audit and the dependent variable is profitability. The hypothesis of this research is whether internal audit have a significant influence to profitability or not, specifically in PT PP. From t-test, the researcher can conclude that there is a significant influence of internal audit towards profitability in PT PP.
Keywords : Internal audit, profitability, Economic Value Added