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PENGARUH AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN BIAYA PRODUKSI PADA PT. PINDAD (PERSERO)

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ABSTRACT TEE EFI'ECT OF INITRNAL AT]DIT ON TIIE INTERNAL CONTROL PRODUCTION COST AT PT. PINDAD (PERSIRO) By Rebecca Melany Esther The purpose of this study was to detemine the implementation of internal audit, the intemal control production cost, and how far was the role of intemal audit towards the intemal control of productron cost at PT. Pindad @ersero). In this study, the author uses descriptive method, that is by collecting data so as to geneEte the information needed to analyze the problen The author also conducted intervieun and gave some questionaires to be filled by a number of parties that involved in intemal audit and industrial machure and service. Measurement scale used is Likert scale and using Rank Spearman correlation, coefficient of determination and analysis of statistical tests using the t test wifi a = 0.05. Based on tle research that has been done, it can be seen that the implementation of internal audit at PT. Pindad @ersero) performed by the internal auditors based on its scope, namely: indeindependence, profesicnal proficienry, scope of wcrk, implementation of auditing activities, and management of the rntemal audit section. Intemal control of production cost at PT. Pindad (Persero) are conducted based on the intemal control components such as: contsol environment, risk assessment, control activities, infonnation and commudcation, and monitoring. Based on statistical analysis using Rank Spearman correlation coefficient formula, the obtained resulr of conelation coefficient or rs = 0,445, which indicates that there is a sigrificant effect of the rntemal audit against the intemal control of production cost, it's medium and positive. Hipothesis testing conducted showed that t t tr", which is 2,6294 > 2,M8, then it can be concludq{ that Ho rcjected and II. was accepted which means there is a sipificant and positive relationship. Ttre effect of intemal audit on the internal control of production cost amounted to 19,8@/o and remaining 80,20% is inlluenced by other factors out of the shrdy.