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PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP EFEKTIFITAS PENGELUARAN KAS KECIL PADA UNIVERSITAS ADVENT INDONESIA

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ABSTRACT THE EFFECT OF THE INTERNAL CONTROL SYSTEM ON PETTY CASH EXPENDITURE EFFECTIVENESS OF UNIVERSITAS ADVENT INDONESIA by: Sugeng Margono Nim: 1532052 This study aims to determine the role of the internal control system on the effectiveness of spending petty cash at the Adventist University of Indonesia. In this study the method used was a descriptive method, while the data analyzed using pearson correlation coefficient statistical data, hypothesis testing, test coefficient of determination and sampling attribute test. Data collection techniques were carried out through interview, questionnaires, and documentation studies. Based on the Pearson correlation coefficient test showed the number 0.739, which means that the relationship of the internal control system to the effectiveness of petty cash expenditures is strong and positive. The determination coefficient was 54,61%. This shows that changes in the effectiveness of petty cash expenditures were influenced by changes in the internal control system by 54,61% and the remaining 45,39% is influenced by other factors outside of this study. The results of the hypothesis test note that the amount of count is 5.806 and the table is 0.361, so Ho is rejected and Ha is accepted, which means there was significant influence between the internal control system on the effectiveness of petty cash outlays. Regression analysis of 0.540 stated that every 1% increase in the value of the internal control system, the effectiveness of the variable x on y is positif. Based on the results of the attribute sampling test carried out on 60 petty cash journal documents in JulyDecember 2018, it is known that the internal control of petty cash expenditures has been effective because there are errors 0 in attribute numbers 1,2, 3, and 4 which have supporting documents, authorization from officials authorized, there was a match between the supporting documents and the petty cash journal and all documents have a serial number printed so that AUPL5% = DUPL5%. Key words: Internal control system, effectiveness, petty cash expenditure.