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PERANAN AUDIT INTERNAL DALAM MENUNJANG PENGENDALIAN INTERNAL PERSEDIAAN OBAT-OBATANPADA RUMAH SAKIT JIWA CISARUA PROVINSI JAWABARAT

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ABSTRACT ROLE OF INTERNAL AUDIT IN SUPPORTING INTERNAL CONTROL OF SUPPLY OF MEDICINES IN MENTAL INSTITUTION WEST JAVA CISARUA Fauzi Sastro NIM: 1132046 This study aims to determine how internal audit on internal control supplies of medicines, to determine how the implementation of the internal control supply of medicines, to determine the effect that occurs between the internal audits of internal control supply of medicines in the Mental Institution of West Java, to determine the role of internal audits of internal control supply of medicines in the Mental Institution of West Java Cisarua. This study used a descriptive method, which is to describe, examine, analyze problems that develop at this time. By analyzing the data obtained from the results of the research,which will then be compared with the theories used, and ultimately obtained a conclusion of the study. To obtain the necessary data the author used data collection techniques in the form of a questionnaire analyzed quantitatively and the data processed using statistical analysis Pearson product moment in correlation coefficient analysis, significance test, coefficient of determination analysis and linear regressionanalysis. Based on the results obtained that the implementation of adequate internal audit at the Mental Institution of West Java Cisarua almost always done, with the average value (mean) of 4.05. Implementation of adequate internal control of medicines supplies almost always done, with an average value (mean) of 4.22. Based on the research, r = 0.207 shows that the level of correlation between internal audit and internal control supplies of medicines included in the low-level relations, while the coefficient of determination or internal audit contribution in supporting internal control of medicines supplies by 4.3% while the remaining 95, 7% are influenced by other factors. Based on the hypothesis test with α = 0.05 indicates t count = 1.118 < t table = 1.701 which means Ha denied, showed no significant role of internal audit with the internal control of medicines supplies. Key Word:Internal Audit, Control of Supply of medicines