Peranan Audit Internal terhadap Efektivitas Pengendalian Internal Persediaan Barang Dagang (Studi Kasus pada PT. "X")
Daftar Isi:
- Goal of internal control is to protect companies assets with reduce probability of fraud dan misuse on assets and optimied resource’s effectivity, efficiency and economics. Independent people for monitoring and evaluating internal control in company is needed. Its fungction is fulfilled by internal audit, working unit in company hat to help to avoid the frauds and capable to know the risk that company will face. It can be easier the company to improve its efficiency and effectivitry to reacrh company’s goals. An descriptive method with a case study approach is used in this research. The data collected are from questionnaries that were distributed to the respondents. The result of this research has been tested by using Rank Spearman correlation, determination coefficient and t test with 5% significance level. From the research’s result, it is discovered that there was a significant effect on effectivity of internal control on fixed assets from internal audit is 56,70%