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PENGARUH AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ASET TETAP PADA PT PINDAD (PERSERO)

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ABSTRACT TUE EFFECT OF INTERNAL AUDIT ON EFFECTTYENESS IN II,{TERNAL CONTROL OF FD{ED ASSEN AT PT PTNDAD (PERSERO) Written By: Semuel NIM: 1232149 As for the pwpose to do this was reseoch is to buestigde thc brpelementation of internal audit, internol control efectiveness offued assets old tlu efect ofinternal audits of the fixed assets at PT Pindad (Persero) in Ban&.mg. The method used in this researchwas descriptive melhol wlure data obtainedfrom questionnoires distributed to the internol oudil depotment, assets depetement and accountang) and Jinance departement with the mnnber of overall were i0 respondents. The scale of measurement used was Likert scale usrng the Pearson product moment correlatio4 regression anolysis, coeficient of determination analysis and signiJicance test (t test) using a = 0.05. Based on statistical calculatioq obtained by the conelation coeficient = 0.590 which showed the correlation between the internal audit with the efectiveness of internal control offixed assets was high or strong. In testing the significance, 0.000 < 0.05 means Ho was rejected ond Ha was accepted thd inrernal audit related significantly to the effectiveness of internal control offxed assets. Simple linear regression equotion Y : 10.651 + 0.7i9X. And the influence of intemal audits of the efectiveness of internal control offixed assets was 47.7%o, while 52.396 were influenced by other factors. Kqwords : Internal Audit, Efectiveness in Inlernal Control of Fixed Assets