Text

PERANAN AUDIT INTERNAL DALAM PENGENDALIAN PENGELUARAN KAS PADA PT. SINAR MITRA SEPADAN FINANCE

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTR4CT THE ROLE OF INTERNAL AUDIT IN CONTROLLING OVER CASE EXPENDITURE ON PT. SINAR MITRA SEPADAN FINANCE Oleh: Yulius Silalahi The purposes of this research were to identiS, the implementation of internal audit, to identi$ control over cash expenditure and to identi$ the role of intemal audit in controlling over cash expenditure on pT. Sinar Mitra Sepadan Finance. The Method used by the writer was descriptive method. This done by collecting data based on the situation, and generate some understanding and analysis of the problem. The techniques to collect the information were literature researctq and field observation with some instrument such as questionnaire and interview. The scale used was Likert scale. Based on the result of this researctr, the implementation of intemal audit was good. It can be seen from the competence ofthe intemal auditor, objectivity, and independency in performing intemal audit activity. The control over cash expenditure on PT. Sinar Mitra Sepadan Finance was done well. It can be seen from the segregation of duties of cash expenditure organizemenq systematic otorization system, and supervision of the recording process. The statistical analysis was rsing the formula of Ilank Spearman correlation coefficient. The obtained result was conelation coefficient or rs={,6g. It gives an indication that the significant role of intemal audit in controlling over cash expenditure was strong. And hypothesis test conducted showed that t.._t a > tr,ur", that was 4,72 > 2,056, so that we can conclude that Ho was re.jected, which means there is a significant relationship. The amount ganted by the role of intemal audit in contr.olling over cash expenditure or Kd was 46,240/o, and the remaining 53,76% influenced by other factors