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PERANAN AUDIT INTERNAL DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PIUTANG DAGANG PADA PT. BANDUNG INTI GRAHA PROYEK BTC FASHION MALL

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ABSTRACT rNr**! ^rr,' *r,.rTi;Hlo rro"rrvENEss oF CONTROLLINGACCOT NTS RECEIVABLE TNTERN at BTC FASHION MALL'S PROJECT PT. BAT\DUNG INTI GRATIA By: fubka Wahruni Silalahi The purpose of this research is to find out how the implementation of intemal audit on- account receivabre, to value the effectiveness- of controlring account receivable and how far is the rore of intemal audit toward the effectiveness of controlling accounts receivable intem at pr.Bandung rnti Graha BTC Fashion Mall In this research, the writer uses descriptive method that is by means of co,ecting data. in order to get the information needed to *utyr. G issue. The writer also conducts some interview and distributing ,o.r" qr"rtior-aires to the related party on this research. Measurement scale used is the Guttman's scare and use the Rank Spearman correlation, and for coefficient analysis to determine the statistic uses t_ test with a=0.05 Based on the result of the research, the implementation of intemal audit at pr. Bandung Inti Graha BTC Fashion Ma, project was conducted by intemar auditor. controlling the account receivable at li. Bandung Inti Graha BTC Fashion Malr project is conducted by the company which is based on the intem controlling elements such as: organization it-.tu.", authorizati,on system, documentation procedure and sound practice. Effectiveness of intemal control of account receivabre seen from the procedure p^"*q:d^qd the separation of function on responsibilities at pT. Bandung Inti Graha BTC Fashion Mall. Based on the statistic analysis using correration coefEcient formura Rank Spearman, the result of correlation coeftcient or r:0,63 *hi"h irdi"ur" that there are significant rore between intemal audit and the effectiveness of "ort o[irrg account receivable intem that is_strong and positive. And the test being conductei sfows thal t counted ) t 666, which is Z 2Ol )t,llt, so it can be concluied that tlo rejected which means there is a significant and positive ."tution. How great is thi role of intemal audit for the effeciiveness of controlrin! the accounts receivable intem is 39, 69%o afi, the rcsl60,31%o being influencJb-ylother factor.