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PENGARUH PENGENDALIAN INTERN PENERIMAAN KAS DAN AUDIT ATAS KAS TERHADAP EFEKTIVITAS PENGELOLAAN KAS PADA PT. PEGADAIAN (PERSERO) KANWIL X BANDUNG

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ABSTRACT INFLUENCE OF INTERNAL CONTROL OF CASH RECEIPTS AND AUDIT ON CASH AGAINST THE EFFECTIVENESS OF CASH MANAGEMENT AT PT PEGADAIAN (PERSERO) REGIONAL OFFICE X BANDUNG Written by: Ivan Sandro Pasaribu NIM : 1632212 The purpose of this study was conducted to find out how much influence Internal Control of Cash Receipts and Audits of Cash on Effectiveness of Cash Management at PT Pegadaian (Persero) Kanwil X Bandung. The research method used was descriptive method, primary data obtained through interview and spread of questionnaire. While the secondary data obtained from the documents and literatureliterature related to the problem under study. Population in research was all employees of PT Pegadaian (Persero) Kanwil X Bandung section Internal Audit and Finance. The sample technique used was saturated sampling. Hypothesis testing performed by using multiple linear regression analysis that yield correlation value of X1 and X2 to Y was equal to 0,745 and marked positive which indicate existence of strong and unidirectional relationship between application of internal control of cash receipt and audit on cash to effectiveness of cash management, while for T test with significance level 5% yielded tally X1 3,806 and X2 3,799 and determination coefficient 55,4%. Based on research conducted at PT Pegadaian (Persero) Kanwil X Bandung, it could be concluded that the internal control of cash receipts and audits on cash had a positive and significant impact on the Effectiveness of Cash Management. Keywords : Internal Control of Cash Receipts, Audit of Cash, Effectiveness of Cash Management