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PERANAN PEMERIKSAAN INTERN PENERIMAAN KAS DALAM MENINGKATKAN PENGENDALIAN ITERN PENERIMAAN KAS PADA PT TRHREE OCEAN IDEAS

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The purpose of this research is to know the implementation of int€rnal audit of cash receipts, cash receipts intemal conrol implementation and the role of intemal audit of intemal control of cash r€ceipts at Three Ocean Ideas, Jakarta. The study was conducted using descriptive metho4 the method of data gathering and to interprct, so it can produce the information required for a conclusion. Data werc anal>.zed by using Speeman correlation coefficient statistical test, sigrificence and analysis of determination coefficient Data collection techniques including interviews, questionnaire and dissemination of shrdy documentation. Based on the research that has been made, implementation of intemal audit conducted by the companies that are independent and directly responsible to the company's director. In conducting cash receips from customers through the bank that has been desigrated by the company. lmplementation of internal control of cash receipts have done quite well. This can be seen in the separation of fimctions in the financial section. Based on calculations using Rank Spearman correlation method bas obtained reslts for the coefficient \ = O.62V2 revealed that there is a fairly strong relcionship md positive relationship between the two variables, ifiteNrd audit and intemal conuol of cash receipts. Through hypothesis testing can be known that t = 2.8061 and t,r" = 1771, which means the test is significant, and Ho is rejected. Intemal Audit had contibuted 38.116% ofthe internal control of cash receipts and the remaining 6l.54yq demonstraled by other factors.