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PERANAN AUDIT INTERNAL DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL REVENUE PADA PT. PURI SENTUL PERMAI

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN DEVELOPMENT OF INTERNAL CONTROL EFFECTIVITY OF REVENUE IN PT. PURI SENTUL PERMAI By: Kenny Putra Rendi The purpose of this study was to know what extent the role of internal audit in development of internal control effectivity of revenue in PT. Puri Sentul Permai. The variables that used in this study were internal audit (independent variable) and internal control of revenue (dependent variable). The method used in this study was descriptive and the techniques used in data collection were through questionnaires, documentation, and interviews to the company parties. Then data were analyzed using the differences between target and actual revenue, Rank Spearman coefficient correlation, coefficient determination, and the hypothesis was tested using t-test. The result of the study shown that the internal audit had been well conducted in the PT. Puri Sentul Permai in accordance with the established standard operating procedures. The result also shown that the internal control of revenue in PT. Puri Sentul Permai had been well conducted and effectively. Based on the results, statistical analysis shown that there was a significant between the role of internal audit with internal control of revenue in PT. Puri Sentul Permai. It had seen from the value of Rank Spearman coefficient correlation ( ) = 0,709 and the significant test result between the two variables at α = 0,05 shown that tcount > ttable (3,625 > 1,771). Thus Ha was accepted, which means that there was a significant role between internal audit with internal control of revenue in PT. Puri Sentul Permai. Keywords : Internal Audit, Internal Control Effectivity of Revenue, PT. Puri Sentul Permai