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PERANAN AUDIT INTERNAL DALAM MENINGKATKAN AKTIVITAS PENGENDALIAN INTERNAL REVENUE PADA PT. PURI PENTUL PERMAI

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THE ROLE Otr'INTERNAL AUDIT IN DEVELOPMENT OF INTERNAL CONTROL EFFECTIVITY OF REVENUE IN PT. PTJRI SENTTJL PERMAI By: Kenny Putra Rendi The purpose of this study was to know what extent the role of intemal audit in development of intemal control effectivity of revenue in PT. Puri Sennrl Permai. The variables that used in this study were intemal audit (independent variable) and intemal control of revenue (dependent variable). The method used in this study was descriptive and the techniques used in data collection were through questionnaires, documentation, and interv.iews to the company parties. Then data were analyzed using the differences between target and actual revenue, Rank Spearman coeffroient correlation, coeffrcient determinatiorL and the hypothesis was tested using t-test. The result of the study shown that the intemal audit had been well conducted in the PT. Puri Sennrl Permai in accordance with the established standard operating procedures. The result also shown that the intemal control of revenue in PT. Puri Sentul Permai had been well conducted and effectivelv- Based on the results. statistical analysis shown that there was a significant between the role of intemal audit vrith intemal control of revenue in PT. Puri Sentul Permai. It had seen from the value of Rank Spea.rman coefficient correlation (1) = 0,709 and the significant test result between the two variabtes at o = 0,05 shown that tco,o,t ) tabte Q,625 > 1,771). Thus Ha w-as accepted, which means that there was a significant role between intemal audit with intemal control ofrevenue in PT. Puri Sentul Permai. Keywords : lntemal Audit, Intemal Control Effectivify of Revenue, PT. Puri Sentul Permai