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PENGARUH AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN BIAYA PRODUKSI PADA PT. MUSTIKA RATU TBK

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ABSTRACT THE EFFECT OF INTERNAL AUDIT OF INTERNAL CONTROL OF PRODUCTION COSTS IN. Mustika Ratu Tbk By Yonatan Satrio Budiharjo The purpose of this study was to determine how the implementation of internal audit, implementation of internal control of production costs, and how the influence of internal audits of internal control of production costs at PT. Mustika Ratu Tbk. The author uses descriptive method in this research, in the form of data collection in order to produce the information needed to analyze the problem. The author also conducted interviews and gave a number of questionaires filled out by the staff who worked on the internal audit and production parts. Measurement scaleused is Likert scale using Spearman Rank correlation and determination coefficient analysis and linear regression analysis. Statistical test using t test with α = 0.05. Based on the research results, it is known that the internal audit on PT Mustika Ratu Tbk is in conformity with the norms of the professional practice of internal auditing, namely: independence, professional capabilities, scope of work, the implementation of inspection activities, and internal audit management. Implementation of internal control of production costs at PT. Mustika Ratu Tbk has been based on the components of internal control, namely: control environment, risk assessment, control activities, information and communication, and monitoring. Based on statistical analysis with Spearman Rank correlation formula, the coefficient result or rs = 0,584 which means a moderate and positive relationship between internal audit and internal control of production costs. Hypothesis test showed that tcount