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PERANAN AUDIT INTERNAL TERHADAP EFEKTIVITAS PERSEDIAAN BARANG DAGANG PADA PT. SANTOS JAYA ABADI, JAKARTA

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ABSTRACT THE ROLE OF AUDIT INTERNAL TOWARDS EFFECTIVENESS ON TRADING GOODS AT PT. SANTOS JAYA ABADI, JAKARTA By: Poy Heral Sidabutar NIM: 1132136 The purpose of this research was to know the role of intern audit on control effectiveness of trade goods at PT. Santos Jaya Abadi, Jakarta. The method used in this research was descriptive, the technique of collecting data were distribution of questionnaire with make accurate description about facts in the company. The research done research at PT. Santos Jaya Aadi, Jakarta from February until March 2015. The procedure intern audit has been done in PT. Santos Jaya Abadi, as shown that internal audit process was done one a week. Aside from this program, the controller do daily verification. The procedure of audit includes purchasing, acceptance of goods, and sales of trade goods. The control on trade goods stock at PT. Santos Jaya Abadi has been done effectively as shown by goal achievement and supported by budget and well oerated by authorized personnel. From the result of statistics analysis, it was known that rank spearman = 0,638, that means that there is a strong relation between Intern Audit and the effectiveness of trade good stock. Base on hypothesis test that done, it is known t calculated value = 3,708, t critical value = 1,725 so Ho is rejected, that means internal audit has an influence that is significant with effectiveness of control on trade goods stock. The value of determination coefficient was 40,7% as contribution internal audit effectiveness of trade good stock and the 59,3% caused by other factor.