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PERANAN INTERNAL AUDIT DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PENAGIHAN PIUTANG PT. ANDI ARTA JAKARTA

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ABSTRACT INTERNAL AI,]DIT ROLE TOWARD TIIE EFFECTTVEIIESS OF CONTROLLING ACCOT]NTS RECEIVABLE INTERN at PT.A|{DI ARTA By: Frely Andrees Sinbolon The purpose of this research is to find out how the implementation of intemal audit on account receivable and how far is the role of internal audit toward the effectiveness of controlling accounts receivable intem at PT. Andi art4 Jakarta ln this research, the writer uses descriptive method that is by meot s of collecting data in order to get the information needed to anallze the issue. The \ilriter also conducts some interview and dishibuting some questionnaires to the related party on this research. Measurement scale used in the guthan's scale and use the Rank Spearman conelation, and for coefficient analysis to determine the statistic uses r-test with a4,05 Based on the result of the research, the implementation of intemal audit al PT. Andi Arta project was conducted by intemal auditor. Controlling the account receivable at PT. Andi Arta project is conducted by the company which is based on the intern controlling elernents such as: Organization structur€, documenfalirrn prrrrdue -anrl sound practice. Efectiveness of intemal control of accoml receivable seen from the performed and the separation of firnction on responsibilities at PT. Andi arla Based on the statistic analysis using correlation coefficient formula Rank Spearman, the result of correlation coefficient or r=0,88which indicate that thae ae almifreanl role between intemal audit and the effectiveness of controlling account receivable intem that strong and positive. And the test b€ing conducted showa that t,o,^a,t,*t which is 3,5939>1,771, so it can be concluded that Ho rejected which means there is a sigrrificant and positive relation. How great is the role of internal audit for the effectiveness of controlling the accounts receivable intero is 5),84.o/t' and lhe -test 4E,16% being inlluenced by another factor.