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PERANAN AUDIT INTERNAL DALAM EFEKTIVITAS PENGENDALIAN INTRN PERSEDIAAN BAHAN BAKU PADA PT PINDAD (PERSERO) BANDUNG

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ABSTRACT ROLE OF INTERNALAUDM EFFECTIVENESS OF INTERNAL CONTROL IN RAW MATERIAL IITVENTORY IN PINDAD (PERSERO) BAI{DUNG By: Tem be Fsrida Mulieningsih The existence of a device such as an internal audit can assist management in monitoring and providing advice in runmng a company This research was conducted using descriptivs analysis method. Primary data and secondary data in this study was obtained through interviews, questionnaires and literature study The data obtained were analyzed using Spearman rank correlation coefficient analysis, tests of significance and coefficient of determination. To determine the role of intemal audit in the effectiveness of intemal contol inventories of raw materials used Spearman rank correlation coefficien! from which the data is processed and counted obtained at 0.90, is in the interval 0.80 - 1.00 means there is a very strong relationship and positive. To find out the hypothesis is accepded or rejected a one-way test wirs used with degrees of freedom ( df ) : n - 2 and u : 5 o/o. From the data obtained were processed and calculated values of 9.9021 and 1.714 sebasar value, meaning that Ho is rejected It can be concluded that the role of internal audit has a significant relationship in the effectiveness of intemal confrol of raw material inventory. To determine the role of intemal audit is given to the efectiveaess of internal confrol inventories of raw materials used analytical determination coefficient ( Kd ) of the data are processed and counte{ have a role Kd values obtained at 8l o/o and the remaining 19 % is inlluenced by other factors beyond the study.