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PENGARUH PENGENDALIAN INTERNAL PERSEDIAAN TERHADAP PENCEGAHAN KECURANGAN HILANGNYA PERSEDIAAN BARANG DAGANG PADA ALFAMART PARONGPONG, BANDUNG

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ABSTRACT THE EFFECT OF INTERNAL CONTROL FOR INVENTORY ON PREVENTING FRAUD FROM LOSING MERCHANDISE INVENTORY AT ALFAMART PARONGPONG, BANDUNG Written by Puja Novica Simbolon NIM: 1532140 This study aims to examine the effect of internal control for inventory on preventing fraud from losing merchandise inventory at Alfamart Parongpong, Bandung. Primary data is taken by questionnaire survey technique using purposive random sampling method, which is a random sampling technique for respondents involved with an internal controls for inventory and on preventing fraud from losing merchandise inventory. The samples collected was 32 questionnaires from all populations. Data is processed and analyzed with SPSS 21. From the results of descriptive statistical analysis, the mean value of the internal control variable (M = 4.55; SD = 0.634) is obtained, meaning that the controls applied are very adequate. And the mean value in the prevention variable of loss of merchandise is (M = 4.14; SD = 0.959), meaning Prevention is above the good average. The t test results obtained a significance value of (0.002) <(0.05) then Ha was accepted and Ho was rejected. In other words there is a significant influence between internal control for inventory and prevention of fraud in the loss of merchandise inventory. Relationship between two medium variables with R = 0.531. The simple linear regression results show that internal control for inventory has a positive and significant influence on the prevention of loss of merchandise inventory (Y = -4,014 + 0,952X) with a contribution of 28.2% and the remaining 71.8% influenced by other factors. Thus the results of the study indicate that internal control for inventory has a significant influence on preventing fraud from losing merchandise inventory. Keyword : Internal control for inventory, preventing fraud from losing merchandise inventory.