Stefanus, Andy (0651161) (2010) Peranan Keandalan Pengendalian Intern Penjualan Sebagai Alat Bantu Bagi Auditor Dalam Menentukan Luas Ruang Lingkup Pemeriksaan Rekening Penjualan(Studi Kasus pada CV. Mitra Grafika, Bandung). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
In entering globalization era at the moment causes growing it is assorted industry so that intercompany emulation become increasingly stringency, therefore every company is claimed to be able to adapt to the condition. One of factor determining company competitiveness is company ability to obtain income. Sale is source of income for company, therefore sale is one of important factor determining continuity of life a company. Grows it company at full speed makes intracorporate activity increasingly complex, so that owner haves no again controls all company activity. Therefore, required internal control as a supporting facilities which can assist owner to observe and controls exercise every company activity, including sale activity. The side of company management responsible in making financial statements. The role of auditor is give adequate confidence that financial statements which is made the side of company management has been presented to the manner born. Auditor need to comprehend internal control which has been applied by company to can determine has internal control which been applied certifiable. If after gotten understanding and appraisal to internal control, auditor concludes that internal control applied by company has certifiable and is adequate, hence auditor can narrow inspection scope wide. In compilation of this skripsi, writer applies analytical descriptive method, that is method done by the way of collecting data matching with real situation causing can give picture and analysis which faktual, accurate and explains about variable that is accurate. Research object selected by writer in compilation of this skripsi is CV Mitra Grafika, that is a company which active in printing office industry, what produces poster, visiting card, calendar, plastic cover, book, screen printing kaos, and plastic sack.As for purpose of writing of this skripsi is to know applying of internal control to sale cycle at CV Mitra Grafika and whether internal control applied to sale cycle by CV Mitra Grafika has is adequate, and know how far sale internal control can assist auditor in determining inspection scope wide of sales account.Based on result of research, writer takes conclusion that CV Mitra Grafika has applied internal control to its(the sale cycle. This thing is proved with adequate applying from fifth of internal control component and every procedure related to sale cycle. Sale internal control by CV Mitra Grafika have also been is adequate, this thing is supported with existence of strength of sale internal control which has been applied by company, for example: existence of adequate segregation of duties between every sale cycle interiors, existence of internal function audited, internal applying of check between interiors executes every transaction and existence of adequate authorization and document for every sales transaction. With existence of adequate sale internal control, hence auditor can narrow inspection scope wide of sales account. At the end skripsi, writer gives some suggestions as component of consideration by company to make perfect internal control to sale cycle which has been applied by company.
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 05 May 2015 10:33 |
| Last Modified: | 05 May 2015 10:33 |
| URI: | http://repository.maranatha.edu/id/eprint/12174 |
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