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PERANAN AUDIT INTERNAL DALAM MENINGKATKAN EFEKTIVTTAS PENGENDALIAN INTERN PENGELUARAN KAS PADA PT. CPTA KRIDA BAHARI

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The aims of this research are to know how lntemal Audit was implemented, how intemal control for cash disbursement was applied and the role of internal audit in supporting to achieve the effectiveness of intemal control for cash disbursement at PT. Cipta Krida Bahari. The research was done with descriptive method, wherein data were collected analyzed and processed based on real circumsta:rce and eventually concluded Thrc primary data obained through interview and distributed questionare,to the i"rponi"rrt . While for the coilection of secondary data the rcsearcher obtained data through documentary from the company being researched. Measurement scale used is the Likert scale, and the researcher formulate a hypothesis that "if the internal audit carried out properly, then the intemal control of cash disbursement is rmder control". Statistical test using t-test with a : 0,05. Based on the research intemal audit conducted through the supervision and examination by periodic tbat 12 times a year by intemal audit section who are independent and resPonsible. Application of cash disbursement intemal control have been done through the .oot ol .*"gr-ent and accountability documents, the segregation of tasks _in each section that relates to cash disbursement, an appropriate authorization for cash transactions, and the protection of corporate documents on file and stored properly. Management asslrtions that are presented have been fulfilled in its implemenation. Based on the calculation of statistical analysis using Rant Spearman correlatiorL the correlation coefficient or F 0,5292 which shows the moderate and positive relationship between intemal audit of the effectiveness of intemal control of cash disbursemint. From the sipificant test showed that L"u,r,ta ,.r," = 2,2486 and i^* :1,771. This explains the sigrificant correlation between the internal audit of the effectiveness of internal control of cash disbursement for t utat"a u,u. > ttuu" (2,2486>1,771), then Ho is rejected. The coefficient of determination of 28o/o, demonstrated the effectiveness of intemal control of cash disbursement while the rest indicated by other factors.