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Shintya Tantri Singgih
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Economics, Econometrics & Finance

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Peranan Audit Internal Dalam Meningkatkan Efektivitas Pengendalian Intern Persediaan untuk Meminimalkan Tingkat Kehilangan Persediaan Barang Jadi (Studi Kasus pada PT Cahaya Buana Group, Sukabumi) Shintya Tantri Singgih; Rapina .
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.360

Abstract

Inventories of finished goods manufacturing companies is an important investment, and calls attention to the majority of management in planning, management, appraisal, storage, use and security of an important role in achieving corporate goals. other than that inventories of finished goods is a sensitive property theft and damage, so the company is required to coordinate, manage and supervise the activities of an adequate inventory of finished goods. to overcome this would require the presence of good internal controls in companies that can minimize the level of inventory losses caused by fraud or error in the calculation of the amount of inventory in accordance with the policies in force in the company is completed. This section became known as the internal audit role in enhancing the effectiveness of internal controls to minimize the inventory of finished goods inventory.Based on the results of statistical testing by spearman correlation test conducted on 50 respondents in the PT Cahaya Buana Group Sukabumi, indicated that internal audit are positive effect with inventory internal control. Internal control in PT Cahaya Buana Group has already worked with effective.Keywords: Internal Audit, Inventory Internal Control, Finished Goods Inventory Lost Rate
Co-Authors Rapina .