Winda, - (0651051) (2010) Pengaruh Audit Operasional dalam Menunjang Efektivitas Pengendalian Intern Pembelian (Survei pada Perusahaan Elevator dan Escalator di Jakarta). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
The situation of tight competition, require company to maintain its company operational continuity in order to be able to compete with other companies. Management must believe that one factor in achieving competitive advantage is by efficiency and effectiveness of all of the company’s operating activities. To convince the achieved condition in accordance with the established criteria so it is required operational audit in the company. Trading company whose activities are sell-buy merchandise to make purchase activity be an important company activity. Purchasing division is very vulnerable to corruption. The existing corruption in purchase activity will bring bad effect to the achievement of company objectives. To overcome this, so the purchasing division should have an internal control system that capable to keep purchase activity run in accordance with policies and procedures that is established by the company and can help the company to achieve its goals. Operational audit also play a role in improving the effectiveness of purchase internal control. In accordance with the above explanation, the writer do this research because the writer want to know how much the influence of operational audit in supporting the effectiveness of purchase internal control of elevator and escalator company in Jakarta. The method that is used is analysis descriptive method. This research uses simple regression test as data analysis model. The result of t test shows statistical value in the amount of 19,815 and statistical table in the amount of 2,035. It is proved that 19,815 > 2,035, so H0 is rejected. From ANOVA test or F Test, it is obtained that mean F is 392,647 with the significance of 0.000. The probability of 0,000 is much smaller than 0.05. From this research results, the writer can conclude that operational audit is significantly influence in supporting the effectiveness of purchase internal control.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | operational audit, effectiveness, internal control, purchase |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 09 Apr 2015 10:28 |
| Last Modified: | 09 Apr 2015 10:28 |
| URI: | http://repository.maranatha.edu/id/eprint/11697 |
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