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PERANAN AUDIT INTERNAL DALAM PENGENDALIAN INTERN PEMBELIAN BAHAN BAKU PADA PT. PINDAD (PERSERO)

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN PURCHASED OF RAW MATERIAL INTERNAL CONTROL AT PT. PINDAD (PERSERO) BANDUNG Written By : Mariana Lamtika Silaban 1332152 The purpose of this research was to determined how the implementation of internal audit, internal control over how the purchased of raw materials, and to determined the role of internal audit in the purchased of raw material internal control at PT. Pindad (Persero) Bandung. This research was carried out by using descriptive method that described and discussed the object under study is based on facts. Techniques of data collection through interview, questionnaires. Questionnaire data was processed by SPSS using pearson product moment correlation analysis, hypothesis testing, and analysis of the coefficient of determination.Based on the research that had been done, it is known that internal audit PT. Pindad (Persero) has been properly implemented, it can be seen from the average of respondens answer to the five indicators with (Mean=4.30) Implementation of internal control of purchase raw materials is also done well, it can be seen from the average of respondens answer to the five indicators with (Mean=4.30) From the results of calculations using SPSS known amount = 0.469 indicating that the relationship between the internal audit of internal control of purchased raw materials were medium and positive. Based on the results of hypothesis testing, the result for > is 2,811> 2,048, indicating that Ho is rejected and Ha accepted, meaning that internal audit has a significant relationship in the internal control of raw material purchased. And from the calculation of the coefficient of determination shows that the magnitude of the contribution made by the internal audit of internal control purchased of raw materials is 22% and the remained 78% are influenced by other factors outside this research. Keywords: Internal audit, internal control over how the purchased of raw materials.