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PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENJUALAN KREDIT PADA PT BINDER INDONESIA

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ABSTRACT THE ROLE OF INTERNAL AUDIT TOWARDS INTERNAL CONTROL OF CREDIT SALES AT PT BINDER INDONESIA Written by: Fresly Aron Parasian Marbun NIM: 1232150 As for the purpose of this research was to know how to implemantion of internal audit conducted, the implementation of the internal control of credits sales, and to know the role of internal audit towards internal control of credit sales at PT Binder Indonesia. This research used descriptive research method, the data is collected based on the incident and the fact the company at the time. The data obtained were analyzed using product moment statistical analysis in the analysis of the correlation coefficient,test and analysis of the significance of the coefficient of determination. Based on the results of the research that has been done, it is known that the implementation of the internal audit is almost always done, with mean 4.06. the implementation of the internal control of credit sales is almost always done, with mean4,32. Based on statistical analysis, the analysis of the correlation coefficient (rs) of 0.476 which suggests that internal audit’s relationship towards the implementation of the internal control of credit sales is moderate and positive. Where using the test statistic (t) obtained taccount > ttable i.e. 2,299 > 2,101 so that the hypothesis Ha accepted and Ho rejected, it mans there is a significant relationship between the internal audit againts the implementation of the internal control of credit sales. Based on the calculation of the coefficient of determination, has the role of internal audit towards internal control of credit sales with the results of 22,70%. While the rest of 77.30% is affected by other factors aoutside of this research. Keywords : Internal Audit, Credit Sales.,