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PERANAN AUDIT INTERNAL DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL BIAYA OPERASI PADA PT MEERKATS FLEXIPACK INDONESIA (ABC GROUP) TANGERANG

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN IMPROVING THF' EFFECTIVEI{ESS OF INTERNAL CONTROL IN OPERATING COSTS AT PT.MEERKATS FLE}ilPACK INDONESIA (ABC GROI]P) TANGERANG By: Charles Framona Malau The purpose of this research was to determine how the implementation of an intemal audit on operating costs, assessing the effectiveness of internal control operating costs and the extent to which the role of internal audit of the effectiveness of intemal control operating costs at PT. Meerkats Flexipack Indonesia In this research the writer uses descriptive metho4 where in data were collected based on fac! processd analyzd, and concluded. The writer also conduct interviews and questionnaires to deploy a number of parties involved in this research. Measurement scale used is the Guthan scale and using Spearnan Rank corrclatioq coefficient of detemrination and statistical analysis using the t test with a:0.05. Based on the result of this research, it can be seen that the implementation of intemal audit at PT. Meerkats Fledpack lndonesia conducted an intemal auditor. lntemal control operating costs at PT. Meerkats Flexipack lndonesia implemented based on the hternal control elements zuch as: organizational strtlcture, system authorizatiorl recording procedures and the operating costs of healthy practices. Effectiveness of intemal control operating costs undertaken seen of procedures are carried out and the separation of powers function at PT. Meerkats Flexipack lndonesia. Based on statistical analysis using Speannan Rank correlation coefficient formul4 the obtained results or the correlation coefficient r:0.9551 which gives an indication that there is a significant role of the intemal audit of the effectiveness of htemal control operating costs are a strong and positive. And hypothesis tess carried out showed that, i; 5 3862> 1-771, ir can conclude that Ho is rejected, which means a sigrificant and posihve relationship. The role played by intemal audit of the effectiveness of intemal control operating expenses amounted to 91.220/o and the remaining 8.78"/o is influenced by other facton outside of the research.