Text

PERANAN AUDIT OPRASIONAL DALAM MENINGKATKAN EFEKTIFITAS PENGENDALIAN PERSEDIAAN BARANG JADI PADA PT.KAJI MACHINERY INDONESIA

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

This research was conducted with the objective of identifting operational implementation audits, intemal control in improving the finished gds inventory r-n PT. Kaji Machinery Indonesia. In this study the author used the descriptive method that is the method of collecting data so that it can generate the fuformation needed to analyze the problem and conducted interviews and distributed questionaire to the parties concemed in this study. The measurement scale uses is a Guttrnan scale and using the Pearson prduct moment correlation. Stastistik test using the Ftest with c : 0.05 Based on the results of research studies that have been implemented, it has been known to the implementation of operational auditing at the PT. Kaji Machinery Indonesia conducted by internal audit thar called operational auditors who report directly to the president. Lnplementation of the operational audits conducted twice a year every six months and has been conducted with independence and a clear audit program. Implementation of the effectiveness of rnternal conrol of finished goods inventory carried out in the presence of organizational structure,a system of authorization, recording procedrues, practices a healthy and quality employees in accordancewithits responsibilities. Based on a statistical analysis using the Pearson Product Moment, then the coefficient obtained conelates or r:0.66 indicating a srong and posittve relationship between operational audrt rn improving intemal control of inventory of finished goods. From the sipificant test indicates that thitung = 3338 and TTable = 1 . 796 This explains the sipificant relationship that exists between operational auditing in enhancmg the effectiveness of internal control of inventory of finished goods because thirung> TTable (333b 1.7%) Then Ho is rejected. 43.56%o Ada.uptm coefficient of determination is shown to improve the intemal conrol of inventory of finished goods while the rest is indicated by other factors