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PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN PENJUALAN PADA PT. PNDAD (PERSERO) Bandung

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN SUPPORTING EFFECTTVENESS ON SALES INTERNAL CONTROL AT PT. PINDAD (PERSERO) By: Frcddy Silaban The purpose of this study is to find out how the implementation of intemal audits of the sales, how the effectiveness of intemal control of sales, and to know how the role of intemal audit in supporting effectiveness on sales intemal control at PT. PINDAD (Persero). This research was conducted using descriptive methods that describe and discuss the ircm being investigated based on the fact. Data vias collected by interview, questionn"ires and documentation study, which the rcsearcher obtained a written record cf the internal audit unit. Questionnaire obtained through statistically analfzed using Pearson Product Moment correlation analysis hypothesis test, and analysls of coefficient of determination- Based on the result of research that has been implemented, it h"s been known the implementation of inrcmal audit at PT.PINDAD @ersero) by the internal audit unit that is directly resposible to the director. Implementation of intemal audit is conducted four times a yean, they are; Quarter I. Semester I, Quarter U,ilI, and the beginning of the audit planning, testing and evaluating information, a clear audit program, audit program implernentation, and audit repordng and follow-up. Implernentation of the effectiveness of intemal controi of sales organizational structrE€, proper delegation. record keeping procedures, and no business malpractices and responsibilities employees. Based on statistical analysis using Pearson Prc.duct lv{ome:rt, so the res'.rlt of coefficient corelation or r : 0,67 which gives an indication that the relation between intemal audit with the eflectiveness on sales internal control is strong and positive. Fmm the hypothesis test conducted showed that to,1...,1u,.3 ,,.u1," ' t4s,, that is 3,832 > 1,734, thercby Ho is rejected. The amount of tlic couidbrrticn rnarie by intemal audit in supporting the effectiveness of intemal contro! cf -.aiel; .r'.:s 4-5oZ while the rest 557o inlluenced by other factor.