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PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. AIR PRODUCTS INDONESIA

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The purpose of this study u,as to detemine hou, the implementation of intemal audit. hoo ihe intemal control ofaccounts receivable. and horv was the role of intemal audit torvards the control of business receivable at PT. Air Products Indonesia' in thrs srudy. the author uses descriptive method, that is by collecting data so as to generate the information needed to analyze the problem. The author also conducted inte*.ie.r,s and gave some questio.ares to be filled by a number of parties that involved in intemal audit and receivables department. Measurement scale used is Guttman scale and using Pearson Product Moment correlation, coefficient of determination and analysis of statistical tests using the t test *'ith o : 0 05' Based on the research that has becn donc, it can he seen that the implementatlon of intemal audir ar PT. Air Proriucts lndonesia perlbnned good (92%) by the intemal auditors based on stages. Iamely: audit planning. testing and evaluating infor-rnation. audit prograrn. intemal audit reponing. and follorv-up on intemal audit repons' Internal control of accounts receivable at PT. Air Products Indonesia are conducted good (96%) based on the elemenrs of internal control such as: organizational a,-.ru..- authority system. accounts receivable recording procedures, and sound practlce. Based on statistical analysis using Pearson Product Nloment correlation coefficient formula. the obtained results of correlation coefficient or r : 0,6524. whlch gives an indication rhat there is a significant role of the intemal audit against the control of business receivable, it's strong and positive. Hipothesis testing conducted showed that L.,.rea > t66la.which is 3,1038 > l,77lO, then it can be concluded that H0 rejected and H, was accepted which means rhere is a significant and positive relationship. The role of intemal audit against the intemal control of business amounted to 42,56%o and remaining 57,M"/o is influenced by other factors out of the study