Text

PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENAGIHAN PIUTANG PADA PT. MURSMEDIC

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT INTERNAL AUDIT ROLE ON RECEIVING INTERNAL CONTROL OF RECEIVABLES AT PT. MURSMEDIC Written by: Andre M.R.R Silaban 1532111 This study aims to determine how the implementation of internal audits was carried out, internal control of collection of accounts receivable, and to determine the role of internal audit on internal control of collection of receivables at PT Mursmedic. The method used in this research was descriptive method, namely data obtained through questionnaires, processed, analyzed, and then concluded. The data was processed using the average value of the correlation coefficient analysis, hypothesis testing, and coefficient of determination analysis. Based on the results of data processing, it is known that internal audit with an average value of 4.08 means that the internal audit at PT. Mursmedic has been done well. Billing Internal Control Accounts receivable value 4.28 which means that internal control of accounts receivable collection is very good. Based on the statistical calculation of the correlation coefficient it is known (r) = 0.403, which means there was a relationship between internal audit in the application of accounts receivables. The results of the hypothesis with a value of t equal to 2.331 (df = 30-2) then t count> t table that is 2.331> 2.048 then Ho is rejected and Ha was accepted, meaning there is a significant relationship between internal audit and internal control of collection of accounts receivable. And the coefficient of determination of internal audit has a role in internal control of receivables collection of 16.2%. Keywords: Internal Audit, Internal Debt Control