摘要：Keywords: Internal Audit, Profitability Ratio. ABSTRACT The purpose of this study is to investigate the influence of the position and internal audit functions and components of profitability ratio Return On Asset (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) at several contractor companies. The population in this study is the contracting company located in this area around Jabodetabek with a total sample of ten companies. Total numbers of respondents are 60 persons. Analysis of the data used is the technique of multiple linear regression analysis. Results of research indicated that position and function as well as internal audit component has no effect on the profitability ratios Return On Asset (ROA), Return On Equity (ROE), and Net Profit Margin (NPM).
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