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PERANAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERNAL PERSEDIAAN OBAT OBATAN PADA RUMAH SALIT ADVENT BANDUNG

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The purpose of this study is to investigate the frequency of implementation of internal audit, the frequency of implementation of internal control of medicine inventory based on respondents's perception and to determine the role of internal audit ofthe internal control of medicine invenrory 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 distribution of questionnaires to the parties associated with this research. Measurement scale use is the Likert scale and using Rank Spearman Correlation. Statistical test using t-test with o : 0,05. The frequency of implementation of internal audit at Bandung Adventist Hospital has often be applied, it can be seen from independency, ability of audit proffesional, implementation of audit, communication of the result of audit's assignatioq follow up audit report by management, and elements ofaudit. The frequency of implementation of intemal control of medicine inventory at Bandung Adventist Hospital has often be applied it can be seen from components of internal control consist of control of environment, risk estimate by management, activities of control, information and communication, monitoring, and the purpose of intemal control Hypothesis testing using the formula Rank Spearman correlation coefficient. From the test result obtained by correlation coeffrcient r of -0,066 which indicates that there is a negative impacts between internal audit with internal control of medicine inventory. T test value (-0,3444) < t table(1,703) which mean Ho acceptd.