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PERANAN AUDIT INTERNAL DALAM MENINGKATKAN PENGENDALIAN INTERN PERSEDIAAN ATAS BAGS SODA ASH PADA PT. CIPTA MAPAN LOGISTIK

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ABSTRACT THE ROLE OF INTERNAL AUDIT ON IMPROVING OF INTERNAL CONTROL OF INVENTORY IN BAGS SODA ASH PT. CIPTA MAPAN LOGISTICS By : Melsa Br Bangun The researcher conducted research at PT. Cipta Mapan Logistics, of this research to determine how the implementation of internal audit carried out, the application of internal control over the inventory bags soda ash and the role of internal audit in improving the internal control over the inventory bags soda ash. The method used in this study was descriptive method, that was data was collected based on real circumstances or the condition of the company. In collecting these data, the author used methods such as conducting interviews, send out the questionnaires and company data. Based on statistical calculations, analysis of the correlation coefficient (rs) that was equal to 0.075 which indicates that the relationship of internal audit in improving the internal control over the inventory bags soda ash is very low. By using statistical test (t) obtained tcount < ttable that 0.319 <1.734 so the statement Ho was be accepted it means there was no significant relationship between the role of internal audit of internal control over the inventory bags soda ash. Based on the calculation of the coefficient of determination, then internal audit has a role in improving the internal control over the inventory bags soda ash with the percentage of 0.5625%. While the rest equal 99.4375% was influenced by other factors outside the study.