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PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN PERSEDIAAN PADA PT INDOVISUAL PRESENTATAMA

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ABSTRACT THE ROLE INTERNAL AUDIT IN SUPPORTING THE EFFECTIVENESS OF INTERNAL CONTROL OF INVENTORY IN INDOVISUAL PRESENTATAMA Written by: Ricky Satrio Yosaputra NIM: 1232020 This study aimed to determine how internal audit was performed, the level of effectiveness of internal control inventory, and to determine the role of internal audit in supporting the effectiveness of internal control inventory at PT. Indovisual Presentatama. The method used in this research was descriptive method of the data obtained through questionnaires, processed, analyzed, and then concluded. The data were processed using the average value, correlation coefficient analysis, hypothesis testing, and analysis of the coefficient of determination using Spearman rank. Based on the results of data processing was known that internal audit with an average value of 4.83 means that the internal audit on PT Indovisual Presentatama has done very well. The level of effectiveness of internal control of inventory with an average value of 3.88 which indicated the level of effectiveness of internal control was very good inventory. Based on statistical calculations it was known that the correlation coefficient (r) = 0591, which means that there was a correlation between internal audit in supporting the internal control of inventory. The results of hypothesis testing t value of 4.599, (df = 20-2), t count > t tabel then 4.599 > 2.101, then Ho was rejected and Ha accepted, meaning there was a significant relationship between internal audit by the internal control of inventory. And the coefficient of determination, internal audit has a role in the effectiveness of internal control inventories amounted to 51.5%, while 48.5% influenced by other factors of the study. Keywords: Internal Audit, Effectiveness of Internal Control of Inventory