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PERANAN AUDIT INTERNAL DALAM MENINGKATKAN PENGENDALIAN INTERN PERSEDIAAN BARANG JADI PADA PT. HERLINA INDAH

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ABSTRACT INTERNAL AUDIT ROLE TN IMPROVING THE AVAILABILIry OF INTERNAL CONTROL IN'Ir'ENTORIES OF FINISHED GOODS AT PT. TIERLINA INDAH BY HULMAN SANITAR SIMANJT,NTAK Researchers conducted this research with the aim to rnow the imprementation of internar audi! intemal contnol in improving inventories of finished goods, the mle of internal audit in improving internar contro.r of inventories offinished grod"-; pr. Herlina Indah. In this research the writer uses descriptive mcthod of data cortection methods so as to generate tlre information necded to analyze the probrem and conduct interniews and distribut€ questionna,e to the parties involved in ttris rcsearch. Measurement scare used is the guttrnan scale and usfu the pearson product Moment correlarion. statistical * Jr,,*o *ii ,: o.05. knplementcion of intemal audit at PT. Herlina Indah is based on the guidelines of the intemal audit set by managemenL In this case the company has implemented rour ptrases in te implementation of internal audit and rcrated in *qr"n", namery the prcporation of intcrnar audit, internal audi! repoting and follow_up work Intemar contror of inventories of finished goods d pr. Herrina Indah pe.fonned in affodance with policies and rules set by the company management. This is supported by the existence of an adequare organi"-tionar stnrc-t*e of separation of tasks benveen the parts support each other, the implernentation proc€dure finished gmds inventory, supplier selectiL p,ocoilu.es, pro-Jrion of relevant rccords, accurately checking on the physical *nt ol of firirh"A goodr. Based on the calculation of statistical analysis using pearson product Momen! the obtained correlation coefficients r={,640 which indicate a srong and positive rerationstrip tetween internal audit in improving intemal control of inventories oi finished goods. rrom ttre sienificant test indicates Our to,"*= \760 ard t,'*:2201. nis exptainJ*;6;;;;;*- between the int€rnal audit in improving intemal contol of inventories of finished gpods b€cause t-.d > q,bb Q'7ffi > 2,2or) fia Ho is rejected. The coeffici€nt of deGrmination io,goyo ,t orrn to improve the intemal control of inventories of finished goods while the rcst indicated by other factors