Text

PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN PERSEDIAAN PADA PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY, Tbk

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE ROLE OF INTERNAL AUDITS IN SUPPORTING THE EFFECTIVE OF INTERNAL INVENTORY CONTROL IN PT ULTRA JAYA MILK INDUSTRY & TRADING COMPANY, TBK. Arranged by: Yusuf Nicole Sinaga NIM: 1732198 This study aims to determine how the implementation of internal audits is carried out, the effectiveness of internal inventory control, and to determine the role of internal audit in supporting the effectiveness of internal control of inventories at PT Ultrajaya Milk Industry & Trading Company. The method used in this research is descriptive method, where data is obtained through a questionnaire, processed, analyzed, then concluded. The data were processed using the average value, correlation coefficient analysis, hypothesis testing, and determination coefficient analysis using the Spearman rank. Based on the results of data processing, it is known that the internal audit with an average value of 4.83 means that the internal audit at Ultrajaya Milk Industry & Trading Company has been carried out very well. The effectiveness of the inventory internal control with an average value of 4.88 which means that the effectiveness of the inventory internal control is very good. Based on the statistical calculation of the correlation coefficient, it is known (r) = 0.710, which means that there is a correlation between internal audit in supporting internal inventory control. The results of hypothesis testing with a t value of 6,224 (df = 40-2) and then t count> t table, namely 6,224> 2,024, so Ho is rejected and Ha is accepted, meaning that there is a significant relationship between internal audit and internal inventory control. And the coefficient of determination, internal audit has a role in the effectiveness of internal control of inventory by 49.8%, while 50.2% is influenced by other factors from this study. Keywords: Internal Audit, Effectiveness of Internal Inventory Control