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PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENERIMAAN KAS PADA PT. KERETA API INDONESIA (PERSERO)

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ABSTRACT THE ROLE OF INTERNAL AUDIT OF INTERNAL CONTROL IN CASH RECEIPTS PT. KERETA API INDONESIA (PERSERO) By: Lusty Aprian Balenguru Universitas Advent Indonesia The purpose of the authors to conduct this study was to determine and assess the implementation of internal audit in the cash receipts, cash receipts of internal control in, and the role of internal audit of the internal control of cash receipts. The method used in this research is descriptive method, where data is collected based on a real situation, then analyzed and conclusions drawn. Data were obtained through questionnaires, interviews, and documentation of data from companies studied. Measurement scale used was a Likert scale and using Spearman rank correlation, and coefficient of determination of statistical tests using the t test with α = 0.05. Based on the research that has been done, it can be seen the implementation of internal audit has been conducted properly based on the elements of an internal audit in example, internal audit function independent scope, the audit program covers the scope, goals, and objectives of the audit firm, an understanding of cash, and report the results audit presented objectively. Internal control of cash receipts done well by the presence of organizational structure and function of the separation of good and clear, adequate record keeping, and healthy practices. Based on statistical calculations, obtained by the correlation coefficient (rs) = 0.64 which indicates a strong and positive relationship. In testing the hypothesis, ie 3.00316> 1.771. This suggests that Ho is rejected and Ha accepted. The role played by internal audit of the internal control of cash receipts is 40.96% and the remaining 59.04% is influenced by other factors. Keywords: Internal Audit, Internal Control, Cash Receipt.