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PENGARUH AUDIT INTERNAL DALAM MENUNJANG PENGENDALIAN INTERNAL PERSEDIAAN BARANG JADI PADA PT. TRIWIRA INSANLESTARI TbK.

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ABSTRACT TIIE INFLUENCE OF INTERNAL AUDIT IN SUPPORTING TIIE INTERNAL CONTROL AN INVENTORY OF GOODS IN PT. TRIWIRA INSANLESTARI TbK. By: Chrestyana Wijaya Sinaga This research was meant to find out how the influence of internal audit in supporting the internal control an inventory of goods so at Pt. Triwira insanlestari tbk. The methods used in this research is descriptive method, i.e' with collecting primary data-related issues, i.e. by submitting a questionnaire consisting of 20 statements about internal audit and intemal control for question 19 inventories finished goods. Statistically processed questionnaire Data with the tbrmula Pearson Product Moment and in sport using SPSS 16 for later use as a reference to calculate the magnitude of the correlation between the two variables' Based on the results of research conducted we can see the implernentation of the intemal audit at this company always be applied. Where can be seen from calculation of the value amounting to 4,6660 which means always applied in the company. Based on the results of the research conducted in the implementation of intemal controls in the company's finished goods inventory is always applied' Wlere it can be seen from the calculation of the average value of4,7061 which means it is always applied in the company. Based on analysis by the use of statistical corelation pearson product moment' and obtained the result a correlation coefficient rxy:0.240 giving indications that relations between intemal audit rvith intemal control of the supplies is so low' Of test hypotheses done show that t 1,7unr.t uta, 1,106 & it; 1,725 then can be concluded that ho accepted. It means lhat 24.0 7o rise intemal control of the supplies so affected by intemal audit. The remaining 't6 %o affecled by another factor outside this study.