| dc.description.abstract | A classic problem faced by the management of sharia financial institutions, in this case Baitul Mal
Wat Tamwil (BMT), has been being still the same from year to year, namely the limitation of human
resources in term of quality, including their internal auditors. An internal auditor is able to influence
the performance of sharia financial institutions whether it is good or bad, because an internal
auditor is responsible for providing analysis, information, financial evaluation services, even for
giving recommendations to the management. The goals of this research are (1) to find out the
characteristics of the variables of the research, namely: internal auditor’s personality, internal
auditor’s professionalism, internal auditor’s work result, and sharia financial institution’s
performance. The result of the research demonstrates that (1) as regards the variable of internal
auditor’s personality, formal education indicator could not explain internal auditor’s personality,
as regards the variable of internal auditor’s professionalism, professional social responsibility
indicator was the strongest indicator in explaining internal auditor’s professionalism, as regards
internal auditor’s work result, management’s commitment indicator is the strongest indicator in
explaining internal auditor’s work result, and as regards sharia financial institution’s (BMT)
performance variable, capital structure and efficiency is two strongest indicators in explaining
sharia financial institution’s (BMT) performance, and (2) internal auditor’s personality, internal
auditor’s professionalism, internal auditor’s work result, and sharia financial institution’s
performance has a positive and significant correlation, which mean that the better the auditor
internal’s personality the more professional the internal auditor, the more professional the internal
auditor the better the work result, the better the work result the better sharia financial institution’s
(BMT) performance. | en_US |
