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PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN PENJUALAN PADA PT. AIR PRODUCTS INDONESIA

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN IMPROVING THE EFFECTIVENESS OF INTERNAL CONTROL TO BE SOLD AT PT. AIR PRODUCTS INDONESIA By: Alice Grace Hasibuan The purpose of this study was to determine how the internal audit on the sale, how the effectiveness of internal control sales, and to find out how the role of internal audit in supporting the effectiveness of internal controls in the sales of PT. Air Products Indonesia. In this study the authors used descriptive method which was a method that collected the data so as to generate the information needed to analyze the problem as well as conduct interviews and questionnaires to deploy a number of stakeholders in this study. Measurement scale used was Guttman scale and using Pearson Product Moment Correlation coefficient of determination and analysis. The statistical test used t-test with α =0,05. Implementation of internal audits conducted at PT. Air Products Indonesia seen from the results of the questionnaires using the average shown on the various aspects of the internal audit were: audit planning = 95%, testing and evaluating information = 90%, the internal audit program = 95%, the implementation of the internal audit program = 90%, audit reports = 92% and follow up = 92,5%. Effectiveness of internal control sales at PT. Air Products Indonesia seen from the results of the questionnaires using the average shown on the various aspects of the internal control in sales were: organizational structure = 91,7%, the system of authorization and recording procedures = 90,8% , a healthy practice = 95% and the quality of employees = 90%. Based on statistical analysis used the formula Pearson Product Moment correlation coefficient, the obtained resulted of the correlation coefficient or r = 0,78 which given an indication that there was a strong positive relationship between internal audit and support the effectiveness of internal controls in sales. And hypothesis tests conducted showed that tcount > ttable, was 5,288 > 1,734 it can be concluded that Ho was rejected which means that there was a significant relationship. The amount of contributions made by internal audit in supporting the effectiveness of internal control was 60,84% of sales, while the remaining 39,16% influenced by other factors.