THE INFLUENCE OF THE EFFECTIVENESS OF THE MANAGEMENT CONTROL SYSTEM AND INTERNAL AUDIT ON COMPANY SUSTAINABILITY (CASE STUDY PT. EPINDO)

In the era of globalization, companies face significant challenges in maintaining optimal operational performance to maintain corporate sustainability. The purpose of this study is to determine the effect of the effectiveness of the management control system and internal audit on corporate sustainability. The approach used is a quantitative method with a purposive sampling technique where the research population includes the management and internal audit divisions of PT Epindo. Data processing and analysis were carried out using the multiple linear regression method using SmartPLS 4 software. Based on the analysis results, the management control system and internal audit have a positive influence on corporate sustainability. Thus, the results of an effective management control system are able to direct the course of operations in line with sustainability goals, while internal audit plays a role in ensuring continuous evaluation and improvement to support the company's long-term performance.