Alamsyah, Andrea (0551247) (2009) Penilaian Pengendalian Intern pada Aktivitas Penjualan sebagai Alat Bantu bagi Auditor dalam Menentukan Ruang Lingkup Pemeriksaan Penjualan. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
In general company founded to the purpose of to obtaining the profit or advantage. Profit or obtainable advantage if the earnings accepted by bigger than expense to obtain get the the earnings. Especial component of earnings is sale. Result of from this sale is used by company to run and develop the him effort. For that require to is observation to this activity and matter this can be supported with existence of the internal control. Auditor purpose do the inspection of company financial statement is to pass an opinion to regarding equity of presentation of the financial statement. To reach the purpose, auditor do a planning of good inspection. One of the planning of inspection is by doing the understanding and assessment to internal control of company. Pursuant to result and assessment of the internal control, auditor decide what is owned by the internal control of company can in reliing on or don't. Then he determine wide and company scope, and also type and procedure to be gone through by the it. Progressively the internal control good in company, hence progressively narrow the inspection scope to be done by the the auditor. Research object in tesist this is PT. Bajubang Gasindo. As for intention of writing tesist this is to study reliability internal control of sale and to know internal control of sale can assist the auditor in determining the scope inspection of sale. In executing the research, writer use the descriptive analytical method, that is the method trying collect, present, analyse the data so that can give the selfexplanatory picture of accurate object. Pursuant to obtained research result, in general writer can take conclusion that internal control of sale which have been applied PT.Bajubang Gasindo during the time have enough rely on. This matter is proved passing the result evaluate the writer to elements internal control of sale of company, where writer find some strengths in internal control of sale of company be like : dissociation of adequate function, the note and document in pranomori, and existence of adequate authorization for sales transaction.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Internal control, inspection of financial statement, opinion of equity of financial statement, planning of inspection, understanding and assessment of internal control of company, determine wide and company scope, and also gone through by the procedure and type |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 23 Jun 2015 01:39 |
| Last Modified: | 18 Feb 2016 09:49 |
| URI: | http://repository.maranatha.edu/id/eprint/13458 |
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