Rianawati, Lany (0651358) (2010) Peranan Auditor dalam Pemeriksaan Operasional atas Fungsi Pembelian Bahan Baku dalam Rangka Meningkatkan Efektivitas dan Efisiensi PT. X (Studi Empirik pada PT.X). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
The increasing competition makes any company have a must to improve intern control on their operational activities, several of which is function of purchase activities. The aim of conducting this research is to evaluate the effectiveness, efficiency, and economic of purchasing performance and to know the role of auditor on implementing operational audit in a company. The used methodology of research is literature research and field observation. The result of the research shows that the company has a good intern control system in procedure of purchasing, yet some certain weaknesses are also found. Identified weaknesses are frequent tardiness of receiving materials from supplier, and the raising price due to the change of supplier or the material itself. On top of that, the role of auditor in implementing operational inspection has not been optimum. Therefore, company need to do some actions such as determining the limit of time of receiving materials and following up the supplier and make a price comparison from different suppliers. Furthermore, the function and role of auditor need to be cleared up in doing audit tasks.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Operational Audit, Intern Control, Purchasing. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 03 Jun 2015 09:57 |
| Last Modified: | 03 Jun 2015 09:57 |
| URI: | http://repository.maranatha.edu/id/eprint/12857 |
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