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PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENGELUARAN KAS PADA RUMAH SAKIT ADVENT BANDUNG

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The purpose of this study is to investigate the implementation of intemal audit' to determine the intemal control of cash and to determine the role of intemal audit of the intemal control of cash expenditures in Bandung Adventist Hospital' The method used is descriptive method, a method that collects data to produce information needed in analyzing the existing problems. Data collection techniques used were the distribution of questionnaires to the parties associated with this research. Measurement scale used is the Cuttman scale and using Pearson hoduct Moment Correlation. Statistical test using t-test with c : 0'05' Implementation of intemal audit at the company has done well, it can be seen fromthedocumentsthatSupportandadequatereportsandconductedperiodically. Implementation of intemal control to cash disbursements Bandung Adventist Hospital has been going well, it can be seen from a separate organizatioq delegation of authority in any cash expenditure activity, computerized recordkeeiing procedures, and practices are implemented in spending cash is always supervised. Hypothesis testing using the formula Pearson Product Moment correlation c&fficient. From the test results obtained by the conelation coefficient r of 0.7222 which indicates that there is a strong and positive relationship between intemal audit intemal control cash disbursements. T test value (2.9533p t tableii.ei0i ;l,i.t means that Ho is rejected. The coefficient of determination of i2.tOX inaicat", that the intemal audit of intemal control to give effect to cash disbursements, an d 47 .84o/o influenced by other factors'