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PERANAN AUDIT INTERNAL DALAM EFEKTIVITAS PENGENDALIAN INTERN PERSEDIAAN BAHAN BAKU PADA PT PINDAD (PERSERO) BANDUNG

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ABSTRACT ROLE OF INTERNAL AUDIT EFFECTIVENESS OF INTERNAL CONTROL IN RAW MATERIAL INVENTORY AT PT. PINDAD (PERSERO) BANDUNG By: Tamba Farida Mulianingsih The existence of a device such as an internal audit can assist management in monitoring and providing advice in running a company This research was conducted using descriptive analysis method. Primary data and secondary data in this study was obtained through interviews, questionnaires and literature study . The data obtained were analyzed using Spearman rank correlation coefficient analysis, tests of significance and coefficient of determination. To determine the role of internal audit in the effectiveness of internal control inventories of raw materials used Spearman rank correlation coefficient, from which the data is processed and counted, obtained at 0.90, is in the interval 0.80 – 1.00 means there is a very strong relationship and positive. To find out the hypothesis is accepted or rejected a one-way test was used with degrees of freedom ( df ) = n - 2 and α = 5 %. From the data obtained were processed and calculated values of 9.9021 and 1.714 sebasar value, meaning that Ho is rejected. It can be concluded that the role of internal audit has a significant relationship in the effectiveness of internal control of raw material inventory. To determine the role of internal audit is given to the effectiveness of internal control inventories of raw materials used analytical determination coefficient ( Kd ) of the data are processed and counted, have a role Kd values obtained at 81 % and the remaining 19 % is influenced by other factors beyond the study.