PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS PADA PT. BANK RAKYAT INDONESIA CABANG BANDUNG

Wulantary, Cheritya (2007) PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS PADA PT. BANK RAKYAT INDONESIA CABANG BANDUNG. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

Cash, as one of the assets of company, is too often to be a target of exploitation. This is because the nature of cashes either in form of moneys or in form of securities that are very liquid, so that they are easily manipulated. To maintain liquidity so that there would be no abuse in the use of cash at company, it needs a means that can help the company’s management. The means applied is internal control, particularly internal cash control. According to the research results, internal cash control was conducted appropriately and adequately, and the objectives of the internal cash control were accomplished. Implementation of internal audit on the effectiveness of internal cash control was conducted adequately. Internal control on cash was applied effectively. The role of internal audit in improving the effectiveness of internal cash control was very closely related. The research method used was descriptive-analytical. The population of research was the employees of PT. Bank Rakyat Indonesia, Bandung Branch. The sample consisted of 15 people. The statistic test tool used was rank spearman correlation analysis. The closeness level of relationship of the internal cash audit in improving the effectiveness of cash control was 0,869, meaning that the closeness level of relationship was very close (very reliable). The extent of role of internal audit in improving the effectiveness of cash control was 75,52 %, the remaining 24,48 % being influenced by other factors such as corporate policies. The hypothesis test of t count was 6,326, t table value was 2,160, thus Ho was rejected and H1 was accepted.

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/11385

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