P, Yudi Yoga ( 0251279 ) (2010) Peranan Internal Auditing Dalam Menunjang Tingkat Kolektibilitas Piutang (Studi Kasus Oada PD Karunia Plastik, Bandung). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
The purpose of this research is to identify wether the practice of intern auditing in the company is adequate, to learn the state of collectibillity of account receivable in the company, and to learn the role ofintern auditing to support the collectibilllity of account receivables in PD Karunia Plastik. This research is using the analitical descriptif method, the data collect technique is by library research and field research with observation. Quizioner, interview with the authorised company staff related to the investigated topic. after theinformation that has been collect, the information tested validity and its reability, before the hypotethical trial is being done. The internal research can be adequate becauseits being support by the independent and competent from internal audit, internal audit is oriented to the “Standar Profesi Pengawasan Intern (SPPI)”, before the invetigation held, the investigation team is being set, and the investigation resembled in few steps, which is: planning, the resembling. the statement of the investigation result, the reaction on the investigation result. Appropiate to the research title, which will be investigated by reasearcher, there for there are two variable in this research, which is “The role of intern audit” which will considered as independent variable (X Variable) and The collectibility state of account receiveables which will consideredas dependent variable (Y Variable). The X variable divided into few subvariable, independent, profesional abillity, scpe of work and the implementation of investigation activity, as for the variable Y, divide into two subvariable, which is the procedure of investigation of receivables age. In this research writer examine the data using quizioner. this quizioner is made to test wether thw hypothetic is accept or reject. The quizioner have the quality Dichotomous Scale, or quizioner that only have two option of answer choice, which is “Yes” or “No”. The scoring of this quizioner is by counting the percentage of the answer “Ya” divided with the total amount of the question, times 100%. The answer “Yes” will be scored 1 and the answer “No” will be scored 0. After the counting, the coclusion of the hypothetic are made. The hypothethic will be accept if the quizioner answer from the respondent more than 50% answering “Yes”, in the contratry, hypothethic will be rejectif the quizioner answer from the respondent more than 50% answering “No”. After counting the result, we can know that the internal auditing effect only 48% to the state of collectibility of account receivables, with the result that internal auditing role is considered effectless to the stateof collectibility if account receivables. Researcher also gives some advices, which is it will be better to develop the function of internal auditing, not only focusedto the administration check, but also to the field check, it is necessary to arrangesome serious effort from the internal auditing in order to develop account receivable, and it will be better if the credit collector to be given some kind of adequate training so they can comunicate well.
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 26 Mar 2014 09:08 |
| Last Modified: | 26 Mar 2014 09:08 |
| URI: | http://repository.maranatha.edu/id/eprint/5270 |
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