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Peranan Audit Internal Dalam Menunjang Efektivitas Pengendalian Intern Penjualan Pada Rumah Sakit Advent Bandung

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The purpose of this research is to know how intemal audit is implemented in selling medicine, assessing intemal control effectiveness on sale and to know how far the role of intemal audit in supporting effectiveness sales intemal control at Bandung Adventist Hospital. In this research the method used is descripive, where data collected base on facts, arralyzed and concluded. Data collecting technique is tfuough interview, distribution of questionnaire, and documentation study. Data processed through questionnaire were analyzed with simple statistic of rank spearman in correlation coefficient analysis, hypothesis test and coefficient of determination analysis. Based on the result of researcll it is known that the implementation of internal audit conducted by Bandung Adventist Hospital is done once a year by intemal audit, and it is done well because of a clear audit progra.m and auditor independent. Based on the result of researcll sales intemal control is done effectively, with the presenc,e of an organizational structure, proper delegation, and record keeping procedure, no business malpractices, and responsible employee. Based on statistical analysis, using rank spearman rs:0,5565, this indicates that the relation between intemal audit and effectiveness intemal control is moderate and positive. From hypothesis test done, it resulted that tcatcutued va.tue ) tcriticat vatue that is 2,414 > 1,771, thereby Ho is rejectd this means that there is sigrificant role of intemal audit in supporting effectiveness intemal control on sales. With coefficient of determination (kd), it is shows 31% is due to change in intemal audit and the rest 69% is caused by other factor.