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PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENAGIHAN PIUTANG PADA PT. PADANGBARA SUKSES MAKMUR JAKARTA

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ABSTRACT THE ROLE OF INTERNAL AUDIT CONTROL IN THE COLLECTION OF ACCOUNT RECEIVABLE OF PT PADANGBARA SUKSES MAKMUR JAKARTA By Candra Tua Situmorang The purpose of this research was to know the implementation of internal audit, the internal control of account receivable, to know the relation between internal audit and internal control of account receivable and to know how far the role of internal audit in control the internal of account receivable at PT. Padangbara Sukses Makmur Jakarta. In this research, the authors used descriptive method (by collecting data to produce the required information in analyzing the problem). The authors also interviewed and distributes some questionnaires to the relevant parties in this research. The Measurement scale that used was Likert Scale (Rank Spearman). Statistical test using t-test with α =0,05 The implementation of internal audit at PT. Padangbara Sukses Makmur implemented procedural and conducted periodically to every part audited. This was supported by complete documents and clear report and independent auditor. The implementation of internal control credit billing to PT. Padangbara Sukses Mkmur Jakarta was already done well, can be seen from the result of interview and the results of the questionnaire distributed by authors with 4,66 average in very good interpretation. Based on the calculation of statistical analysis by using a correlation coefficient Rank spearmen, it is obtained a correlation coefficient or rs=o,653 that showing the solid relation between internal audit on the control of corporate internal accounts .From the significant test indicate that t-count = 3,858 and t- table = 1,734. It shows a significant relation between internal audit of internal control account receivable t-count > t- table (3.858>1,734) then Ho rejected . The significant role of internal audit against internal control is billing receivable of 42,64% and the rest 57,36% influenced by other factors.