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PERANAAI AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN PENGADAAN PERALATAN MEDIS PADA RUMAH SAKIT PERTAMINA BALIKPAPAN

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ARSTRAC'I' INTERNAL ATiDI'I' ROLE IN STIPPORTING THE EFFECI'IVENESS OF INTERNAL CONI'ROL OF PROCTIREMENT OF MEDICAI, EQUIPMENT IN HOSPITAL BALIKPAPAN PERTAMINA By: Eva Claudia Budiman The authors conducted research rvith the aim to find out how the implementation of internal audits of the procurement of medical equipment and to examine the effectiveness of intemal control in enhancing the effectiveness of intemal control of pr ocu.enrent of medical equipment. The research was conducted by using data obtained under deskriptifdi rvhere the real situation, analyzed and conclusions drawn. Data collected through interviews, questionnaires and documentation study. Data analyzsd through qualitative interviervs and quesfionnaires prepared Gutffiien Scaie in the analysis of correlation ccefficient, signit-icance test and analysis of coeffi cient of Cetermination. Implementation of inte-mal audit at Balikpapan Pertamina Hospital in connection with the procurement of medical equipme checks have been conducted properly. This is indicated b1' the intemal audit procedures that have been conducted that audit pianning process to supervision and accountability of the audl't results to the President Director and the audit findings and recommendations by the intemal audit section is received by ma:ragemerrt Ruaml Balikpapan Pertamina Hospital. The effeotiveness cf iaternal control of procurement of medical equipment at Balikpapan Pertamina Hospital has achie'red very well see the rmplementation of the procedures established by management in terms of medical equipment, the approval of the authonzed partles and by looking at the effectiveness of the procurement of medical equipment in the Department of Nursing fiom January 2009 - December 2009 of 80.81% (effective). Frorn the results of statistical analysis, intemal audi role in supporting the effectiveness of internal control of procurement of medical equipment obtained the follorving results. testing significance between the two vanables is obtained tcount> ttable (3.7172> 1.740) u'hich indicates that there is a significant and positi'"e relationship benveen intemal audit effectiveness of intemal control of procurement of medical equipment. The amount Determenasi Coefficient (KD) : 44.84o,'o, demonstrat,-'d bl changes in intemrl audrt and the remaining 55.16% influenced by other factors beyond this study.