Juwanti, Juwanti (0551127) (2009) Peranan Pengauditan Intern dalam Menunjang Efektivitas Pengendalian Intern Penjualan. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Internal auditing plays a significant role in supporting and monitoring of the internal sales control effectivity of a company. Internal auditing allows a company to know and thus monitor the condition, the weakness, if any, of the sales department and how effective its internal sales control is. The main objective of internal control is to achieve and obtain efficiency and effectivity of the company’s operation and more importantly, reliable financial reports. Even though internal auditing may or may not be able to eliminate all possibilities of failure and fraudulence completely, it can surely and effectively minimize and reduce them. Internal control can be regarded as effective when or if these five components are implemented; the five components are: 1) Environment Control, 2) Risk Evaluation Control, 3) Control Activity, 4) Accounting Information and Communication System, 5) Monitoring In regard to those components, this study is about identifying how much internal auditing plays a role in a company. The method used in this study is the method of Pearson Correlation with variables including internal auditing and effectivity of internal sales control. The Pearson Correlation method resulted in 0,737867061 (73,78%) Pearson Correlation Coefficient which means that the relationship between these two variables is strong and positive. To know and understand how much variable X affects variable Y better, we, therefore, look at the value or determinant (r2) which has a value of 54,44%. This (r2) determinant value tells us that the internal auditing operation of PT. SBA Bandung is good and thus supports the effectivity of its internal sales control.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Internal auditing, effectivity, internal control components |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 19 Jun 2015 07:29 |
| Last Modified: | 18 Feb 2016 08:19 |
| URI: | http://repository.maranatha.edu/id/eprint/13340 |
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