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PENGARUH AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ASET TETAP PADA PT PINDAD (PERSERO)

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ABSTRACT THE EFFECT OF INTERNAL AUDIT ON EFFECTIVENESS IN INTERNAL CONTROL OF FIXED ASSETS AT PT PINDAD (PERSERO) Written By: Samuel NIM : 1232149 As for the purpose to do this was research is to investigate the impelementation of internal audit, internal control effectiveness of fixed assets and the effect of internal audits of the fixed assets at PT Pindad (Persero) in Bandung. The method used in this research was descriptive method, where data obtained from questionnaires distributed to the internal audit department, assets departement and accountancy and finance departement with the number of overall were 30 respondents. The scale of measurement used was Likert scale using the Pearson product moment correlation, regression analysis, coefficient of determination analysis and significance test (t test) using α = 0.05. Based on statistical calculation, obtained by the correlation coefficient = 0.690 which showed the correlation between the internal audit with the effectiveness of internal control of fixed assets was high or strong. In testing the significance, 0.000 < 0.05 means Ho was rejected and Ha was accepted that internal audit related significantly to the effectiveness of internal control of fixed assets. Simple linear regression equation Y = 10.651 + 0.739X. And the influence of internal audits of the effectiveness of internal control of fixed assets was 47.7%, while 52.3% were influenced by other factors. Keywords : Internal Audit, Effectiveness in Internal Control of Fixed Assets