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PERANAN INTERNAL AUDIT DALAM PENGENDALIAN INTERN PENGELUARAN KAS PADA RUMAH SAKIT ADVENT BANDUNG

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ABSTRACT THE ROLE OF INTERNAL AUDIT OI,{ INTERNAL CONTROL OF CASH DISBURSMENT AT BANDTTNG ADVENTIST HOSPITAL By: Riwanton Siregar This research was conducted with the objective of identifoing and assessing the implementation of intemal audit, intemal controi of cash, internal audit role in the intemal control ofcash at Bandung Adventist Hospital. In this research the writer uses descriptive method that is method which collecs data that can generate the information needed to analyze problems and conducting interviews and distributing questionnaires to relevant parties. Measurement scale used is the Guttman scale and using Pearson product moment. Statistical tests usingttestwitho:0.05 Implementation of intemal audit at Bandung Adventist Hospital curied out in accordance with existing procedures and performed periodically on each section that will be in the audit. This is supported by adequate documentation and reporting are clear and implementation of intemal audit conducted by an independent auditor. Implementation of intemal control of cash in the company performed well, can be seen rvith the procedure in cash expenditues that require approval from the competent authority in accordance with the transaction. This proves that the Bandung Adventist Hospital seeks to avoid fiaud on the errors that may occur. Based on statistical analysis using Peurson Product Monrcnt fomtula, then obtained a correlation coefficient r = 0.4923, which means that between the intemal audit wilh the internal control of cash expenditure has influence to moderate and positive. And based on the significant test is known tcatcutared value = 2.0392 while tcrirrcrt *rue = 1.771 which means that tcrbursred rtlue ) tcnrrcal rd.e i€ (2.0392 > 1.771). This indicates that Ho is rejected means rhat there is a significant and positive relationship between internal audit with the intemal conlrol of cash. Further note that the coefficient of determination or Kd : 24.23yo, this means that 24.23Vo change in the intemal control of cash can be known by changes in internal audit, and the remaining 75 77% is indicated bv other factors outside of this research. I