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PERANAN INTERNAL AUDIT PADA PENGENDALIAN INTERN PENGELUARAN KAS PADA PT. JSG INTERNATIONAL

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN INTERNAL CASH EXPENDITURE CONTROL IN PT. JSG INTERNATIONAL Written by: Parulian Siringoringo 1632140 This study aims to determine the role of internal audit, and to determine the internal control of cash disbursements, and to determine the role of internal audit in internal control of cash disbursements. This research uses descriptive method, with the main objective of this research, where this method will discuss and analyze existing problems and problems that will come. The results of this study stated that the application of internal audit was 4.43, which means the company agreed with the implementation of internal audit and was at an average level. The implementation of internal control of cash disbursement is 4.44, which means that the company agrees with the implementation of internal audit of the internal control of cash disbursements. Based on data that has been processed using SPSS, there is a contribution between internal audit and cash expenditure of 0.611, which means there is a strong contribution based on the interpretation of the interval 0.60-0.79. The role of Internal Audit in Internal Control Cash Expenditures of 37.4% seen from the coefficient of determination 0.374. Keywords: Internal Audit, Internal Control, Cash Expenditures, Effective, Independence, Professionalism, Expertise.