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PERANAN PEMERIKSAAN INTERN PENERIMAAN KAS DALAM MENUNJANG PENGENDALIAN INTERN PENERIMAAN KAS PADA PT. BITZER COMPRESSOR INDONESIA

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The rcsearch done by the writer aims to know and assess how implementation of intcmai audit on cash rcccipt, iltLcmal conuol in cash rcccipt, and intcmal audit role on cash receipt in supporting cash receipt intemal control. Writer applies descriptive method in this research, that is the data were collected and interprercd so thar it cat yield an ilfonlation required ro amiyze problen uxi does interview by distributing questionnaire to the company relating this research. Writer applies Likert Scale as tool of measurem€nt for rcs€arch and hypothesis prcpare as 'If intemal audit on cash receipt is appropriately hence cash receipt internal conrol would be better." Statisticai test used t-test with c :0.05. For every transaction related to cash receipt there should be a proper control that is effective and efficient, internal audit in the company is doing good, and capable of supervision anri evaluating r"ompzmy fi-amaction. There should be an appropriate control for cash received. Conrol level of this compatry has been done in accordance with the necds of the company, it is through thc irtcmal control ofcash rcccipt which is rclatcd to aciricving of argct that has been esablished. Based on resrlt of calculation statistic using 66rrelation rank Spearmao or rs: 0.883, dtat indicates that relation between inspection role of intern cash inflow with cash inflow intemal conrol is very positive and stong. From hypothesis test result done, hence obtained t counted > t table that is 7.044 > 1.761, this means Ho is refised, that mean inspection of intem cash inflow sands is positive in supportirg cash illlow iuterual eoulrul which cal bc showl by alteratiou of exercise of irspection of intem cash inflow equal to 78%o and the rcst 22Vo is shown by other factor from this rcsearch.