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PENGARUH AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN KAS PADA PT. PINDAD (PERSERO) BANDUNG

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ABSTRACT TI{E, hiFLI.'ENCE OF iNTERiiAL A-dDiT TOWARDS THE EFFECTIVENESS OF INTERNAL CONTROL OF CASH AT IrI. PINDAD (PERSERO) BANDI.JNG BY Bobie Manfted Alfaro Dick Bradley Ariel,II This research is to determine how the intemal audit on the PT. PINDAD (Persero) Bandung towards the effectiveness of intemal control of cash- and how much influence the intemal audit of the effectiveness of intemal control of cash on PT. PINDAD (Persero) Bandung. In collecting and processing the data the writer uses descriptive method, a method involving collection of data in order to test hyphothesis or to answer questions conceming the current status of the subject of the study. A set of questionnaire colsisiilg i7 questioiis ofintcrtai Audii arrri 2i questioiis for'riie Effectiverress of Intemal Control ofCash and it's distributed to 15 respondents. The results ofthe questionnaires are then proeessed using the Rank Spearman to figure out the correlation between the two variables. Based on the calculation of satistical analysis of Rank Spearmaq the writer obtained the correlation coeEicients, rs= 0.82E05 which gives an indication that the relationship hetween the effect of Intemal Audit on the effectiveness of intemal control of cash is very strong and significanL The sigtificant test showed that t6,1d6en is 5.3252 arrd t^ta is 1.77093. Since the t calculated is higer than the t tabel, the pre-hypothesis, then it can be concluded that the Ha accepted.. This means that the effectiveness ofthe Intemal Control of Cash influenced bv the effect of Intemal Audit is at 68.577q while the remaining amount oi lt.4sm infiuenceri by other rbctors outsi