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PENGARUH FUNGSI AUDIT INTERNAL TERHADAP KELEMAHAN PENGENDALIAN INTERNAL

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ABSTRACT THE INFLUENCE OF INTERNAL AUDIT FUNCTION TOWARD INTERNAL CONTROL WEAKNESSES (Study at BUMN that headquartered in Bandung City) Written by: Farti Jojor Rumiris NIM: 1232105 The purpose of this study was to determine the influence of the internal audit function on the disclosure of internal control weaknesses in BUMN/state, which is headquartered in the city of Bandung. The method used in this research is descriptive method. The population in this study are the internal auditors who is at all BUMN that is headquartered in the city of Bandung, while for the sampling technique is using nonprobability sampling, and the number of samples is as many as 35 internal auditors working in three BUMN/state. The analysis used in this research is descriptive statistics, analysis of the resulting correlation coefficient that there is a low correlation between the internal audit function of the internal control weaknesses in BUMN/state in the city of Bandung that is 0.223 which is located at a interpretation distance of 0.20 to 0.399, while the coefficient of determination the resulting namely the contribution of independent variables on the dependent variable was 4.9%, while the remaining 95.1% is influenced by other factors not discussed in this study and hypothesis testing using t test with ɑ = 0.05. From the results of hypothesis testing there is no significant value to the value of 0,201. The influence that the Internal Audit Function variable have to the Disclosure of Internal Control Weaknesses have a positive influence and not significant. Keywords : internal audit function, internal control weaknesses.