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PERANAN AUDIT DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN PENJUALAN PADA PT. MNC LIFE ASSURANCE

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ABSTRACT INTERNAL AI,]DIT ROLE IN SUPORTING THE EFTECTryE,NESS OFINTERNAL CONTROL IN SALES PT. MNC Life Assurance By Feny Novelia Siringoringo The purpose of this study was to determine how the internal audit on the sale, how the effectiveness of internal control sales, and to find out how the role of intemal audit in supporting the effectiveness of internal controls in the sales of pT. MNC Lil'e. In this study the authors use descriptive method is a method that collects the data so :rs to generate the information needed to analyze the problem as well as conduct interviews and questionnaires to deploy a number of stakeholders in this study. Measurement scale used is Guttrnan scale and using pearson product Moment Correlation coefficisnt of determination and analysis . The statistical test using t-test with o = 0.05 lmplementation of internal audits conducted at PT. MNC Life seen from the results of the questionnaire using the average shown on the various aspects of the internal audit of audit plannin g = 90%, testing and evaluating inform ation -- 90o/o, the internal audit program : 87.5%, the implementation of the intemal audit program = 90%, audit reports : 90%, follow-up : 90Y:o. Effectiveness of intemal control sales at PT. MNC Life seen from the results of the questionnaire using the average shown on the various aspects of the intemal audit are: Organizational structlrre = 90o/o, the system of authorization and recording procedures : 92%o, a healthy practice : 93%, the quality of employee s : 90%o. H-ased on statistical'-analysis using the fcrmula Pearson Product Moment correlation coefficient, the obtained results of the correlation coefficient or r : 0.62 which gives an indication that there is a strong positive relationship between internal audit and support the effectiveness of intemal controls in the sales . And hypothesis tests conducted showed that t > t table, ie 3.353 > 1.73 it can be concluded that Ho is rejected which means that there is a significant relationship. The amount of contributions made by intenral audit in supporting the effectiveness of intemal control was 38.44 % of sales, while the remaining 61.54 % influenced by other factors.