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PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN PENJUALAN PADA PT. MNC SKY VISION PEKANBARU

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN STJPPORTING TEE EFFECTT!'ENESS OF INTERNAL CONTROL IN SALES PT. MNC SKY VISION By Doni Septiadi Z Pasaribu The purpose of this study is to investigate the implementation of intemal audit in supporting the effectiveness of internal control sales at PT . MNC Sky Vision. The method used in this study is descriptive , ie the data is collected by a real state or condition ofthe company . In collecting the data , the authors use the method : questioning , questionnaires and documentation . Questionnaires be processed statistically using the Spearmen Rank correlation analysis hypothesis testing and coefficient of determination . Statistical test using t-test with c:0.05 Based on the research that has been conducted , it is known intemal audit in PT . Mnc Sky Vision performed by intemal audit reporting directly to the CEO . Intemal audir has an average 4.4672 which indrcates that the intemal audit was carried out by the planning and audit program has been arranged so that effectiveness can be achieved , then for the intema'l control of sales at PT . Mnc Sky Vision has an average of 4.3554 indicates that intemal controls have been implemented with good sales . Based on statistical analysis using the formula Spearmen rank correlation coeflicient , r - o.772 is obtained which indicates that the role of intemal audit in positive sales effectiveness . Hypothesis testing conducted showed that t count > t table is 5,020 > 1,771 , it can be concluded bring H0 is rejected . The amount of contributions made by internal audit in supporting the effectiveness of internal control sales is 63.4 oh and the remainin g 36.6 % is influenced by other factors