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PERANAN INTERNAL AUDIT DALAM MENINGKATKAN EFEKTIVITAS PROSEDUR PENAGIHAN PIUTANG USAHA PADA PT. PINDAD (PERSERO)

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ABSTRACT THE ROLE OF INTERNAL AUDIT TO IMPROVE THE EFFECTIVENESS OF ACCOTJNTS RECEIVABLE COLLECTION PROCEDURE IN PT. PINDAD (PERSERO) By: Angeline Ladies Sibuea Internal audit was an important part of a comPany. Intemal audit had a duty to check whether the compaay's activities were already being implemented in accordance with the applicable procedures. Accounts receivzble e.&re current assets which could become a problem if it was not collectible . The procedures performed in collecting should support the collection of accounts. This study aimed to determine the role ol Intemal Audit to Improve the Effectiveness of Accounts Receivable Col lection Procedure. The popu.lation in this study were employees working in PT . PINDAD (Persero), and that the sar:rple in this study were 20 people who work in the department relating to internal audit and accounts receivable . The method used was descriptive method, which aimed to determine the role of variable X to variable Y. The data was collected by conducting interviews and distributing questionnaires. The analytical method used was the Spearman rank correlation coefficient, test of significouldce, and the coefficiear af determination. Based on the results of research and interview conducted had obtained results rs of 0.681 which means that there was a strong relationship between the two variables, and supported by rhe hypothesis testing where t*est > t uur. (5 794 > 1.73406) and thus the result of h!'pothesis testing acceptabJe, so jt could be concluded that the internal audit had a sigrificant role in improving the effectiveness of accounts receivable collection procedures. As well as the calculation of the coefficient of determination (Kd) also shows the result of 46.3761%, which means thar rhe intemal audit had a significant role in improving the effectiveness of the procedwe while the remaining coJtrecrion of accounts receivable was influenced bl other factors not examined.