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PERANAN INTERNAL AUDIT DALAM PENGENDALIAN INTERN PENGELUARAN KAS PADA P.T. ULTRA JAYA MILK INDUSTRY DAN TRADING COMPANY, TBK

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN INTEGRATED CONTROL OF CASH EXPENDITURE ON P. ULTRA JAYA MILK INDUTRY AND TRADING COMPANY, TBK Written by: Saroha Sihotang NIM: 1332060 This study aims to determine the application of internal audits, and to determine the internal controlling cash enforcement, to see the relationship between the internal audit and internal control cash expenditure. And to know the significant factor of internal audit. This research was conducted at P.T. Ultra Jaya Milk Industry and Trading Company, Tbk which is located at Jalan Raya, Cimareme No. 131, Padalarang, West Bandung 40552 Indonesia. This research uses descriptive method, with the main purpose of this research, where this method will discuss and analyze existing problems and problems that will come. The result of this study states that the internal audit application is 4.43, which means the company agrees with the internal audit implementation and was above the average level. Implementation of internal control of cash expenditures amounted to 4.44, which means the company agrees with the existence of internal control cash disbursement. Based on data that had been processed using spss there was a relationship between internal audit and internal control of cash expenditure of 0.644 which means there was a strong and significant relationship based on interpretation interval 0.60- 0.79. Significant factors of any internal audit indicators are the principles of expertise, independence and professionalism. Keywords: Internal Audit, Internal Control of Cash Expenditure