Text

PERANAN AUDIT INTERNAL DALAM PENGENDALIAN INTERN PIUTANG USAHA PADA HARD ROCK CAFE JAKARTA

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT TIIE ROLE OF INTERNAL AI'DIT IN TEE, CONTROL OF BUSII\TESS RECETVABLE AT HARD ROCK CAFE JAKARTA By Ardyan Sabat WellY The purpose ofthis sody was to determine how the internal audit of the collection of u"*unt, receivable, ditermine the effectiveness of the collection of accounts receivableandtoknowhowbigtheroleofintemalauditinsupportingthg effectiveness of the collection ofaccounts receivable at Hard Rock cafe Jakarta In this study, the method used by the author is descriptive method, by which the data were collecied so as to generate the information needed to analyze the problem. The author also conducted interviews and gave some questionares to be filled by a number of parties that involved in intemal audit and receivables department. Measurement ."ui" ,t"a is Guttman scale and using Pearson Product Moment correlation' coefficient of determination and analysis of statistical tests using the t test with o : 0.05. Based on the research that has been done, it can be seen that the implementation of intemal audit at Hard Rock cafe Jakarta performed by the intemal auditors based on "tuj"r, n*"tyt audit planning, testing and evaluating. information' audit program' iniE-af urat'r"porting, and titto*-up on intemal audit reports. Intemal control of accounts receiva'ble at Hard Rock Cafe Jakarta are conducted based on the elements of internal control such as: organizational structure, authoriry system' acccunts receivable recording procedures, and healthy practices ' Based on statistical analysis using Pearson Product Moment correlation coefficient i"..rf., the obtained results of correlation coeffrcient or r = 0'6814' which gives an i"air.,ii" that there is a significant role ofthe intemal audit in the control ofbusiness receivable, it,s strong and positive. Hipothesis testing conducted showed that tcountea > ;;. *hi"-t is 3.3566-> t,iZtO, then ii can be concluded that Ho rejected and H" was- "J*p,J which means there is a significant and positive relationship. The role of intemal audit in the internal control of business amounted to 46.430/o and remaining 53.57% is influenced by other factors out of the study.