PENGARUH PELAKSANAAN AUDIT OPERASIONAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN AKTIVA TETAP PADA DIVISI REKAYASA INDUSTRI (REKIN) PT. PINDADN(PERSERO) BANDUNG
| Main Author: | Mulianti, Herni |
|---|---|
| Format: | Thesis PeerReviewed |
| Terbitan: |
Universitas Komputer Indonesia
, 2007
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| Subjects: | |
| Online Access: |
http://repository.unikom.ac.id/11041/ http://elib.unikom.ac.id/gdl.php?mod=browse&op=read&id=jbptunikompp-gdl-s1-2007-hernimulia-6303 |
Daftar Isi:
- This research to know operational auditing, internal control of fixed asset effectiveness implementation, and level of influence operational auditing to internal control of fixed asset effectiveness. Research method used in this research is analytical descriptive method with quantitative approach. Variable used is operational auditing as X variable and internal control of fixed asset effectiveness as Y variable. Test appliance used is Rank Spearman correlation. While for the quesioner, used by statement type closed quesioner. Result of research show that in operational auditing have been done adequate. This matter is supported by independency, competency, planning, evidence accumulation and evaluation, and reporting and follow-up. Effectiveness internal control of fixed asset at Rekayasa Industri Division (Rekin) PT. PINDAD (Persero) Bandung have been done effectively and can control fixed asset because supported by ten elements in activity. The elements are intern organization, authorization system, policy of capitalization and depreciation, achievement procedure and disposal of fixed asset, document, record-keeping, reporting, reliability of financial reporting, efficiency and effectiveness of operations, compliance to other applicable laws and regulations. While the influence of operational auditing to effectiveness internal control of fixed asset as big as 55,9% and while 44,1% is other factor like corporate governance, Audit Committee, and micro and macro economic problem.