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PERANAN AUDIT INTERNAL PERSEDIAAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL BARANG JADI PADA PT HERLINA INDAH

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ABSTRACT Role of Internal Audit of Inventory in the Effectiveness of Internal Control of Goods at PT. Herlina Indah Arranged by: Barlet Gristian Rico NIM:1232103 This study aimed to determine the Role of Internal Audit of Inventory in the Effectiveness of Internal Control of Goods at PT. Herlina Indah. It was a descriptive method that discussed, and analyzed the problems that existed and developed in the present. Presented and analyzed so as to provided a fairly clear picture of the effective object and then drawn conclusions. The population of this research was the employees of PT Herlina Indah totaling 780 employees. The sample of this research was Internal Audit department which amounts to 6 people and Logistics department along with supervisor were 24 person, indicator for Internal Audit of Inventory variable was internal audit planning, internal audit program, internal audit implementation, internal audit report, internal audit report, And follow-up on internal audit results. Indicators for Internal Control of finished goods variable were control environment, risk assessment, control activities, information and communication, and monitoring. Then the data were analyzed by using simple linear regression analysis as well as tested by using partial test of partial parameter and determination coefficient test. Based on the results of research on Internal Audit of Inventory in the Effectiveness of Internal Control of Goods at PT. Herlina Indah, by using the likert scale and correlation coefficient, it was known that the Role of Internal Audit of Inventory in the Effectiveness of Internal Control of Goods produces kofisien r = 0.483 means having a moderate and positive relationship, meaning that the higher the respondent's answer on the variable Internal Audit Inventory (X) High also Internal Control of Goods So (Y). Because the significance value was 0.007 <0.05 then H0 was rejected and Ha was accepted. This means there was a significant relationship between the Internal Audit of Inventory in the Effectiveness of Internal Control of Goods at PT. Herlina Indah. Keywords: Internal Audit of Inventory, Internal Control of Finished Goods