PERANAN AUDIT INTERNAL DALAM EFEKTIVITAS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PT. KIMIA FARMA TRADING AND DISTRIBUTION - Suharti Suharti; Noviamdah Kurniawati; Halimahtussakdiah Halimahtussakdiah (Bilancia : Jurnal Ilmiah Akuntansi, 2019)
The role of the Internal Auditor is important for the company, it is necessary to maintain the Internal Audit Professional Standards in order to fulfill these responsibilities effectively. This study aims to determine how the role of internal audit on the effectiveness of internal controls has been running well or not. The results of observations and questionnaires filled by company employees who understand the role of internal audit of inventory of merchandise are used as data in this study. Descriptive methods and sign tests are methods used to analyze the data used. Based on the results of the research and discussion conducted, it can be concluded that partially the external audit has played a role in supporting the effectiveness of internal controls for the supply of merchandise at PT. Kimia Farma Trading & Distribution. Peranan Auditor Internal penting bagi perusahaan, maka diperlukan memelihara Standar Standar Profesi Audit Internal agar dapat memenuhi tanggung jawab ini secara efektif. Maka tujuan penelitian untuk mengetahui bagaimana peranan audit internal terhadap efektivitas pengendalian internal sudah berjalan dengan baik atau belum. Hasil observasi dan angket yang diisi oleh karyawan perusahaan yang mengerti mengenai peranan audit internal atas persediaan barang dagang digunakan sebagai data dalam penelitian ini. Metode deskriptif dansign test adalah metode yang digunakan untuk menganalisis data yang digunakan.Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial audit Internal telah berperan dalam menunjang efektivitas pengendalian internal persedian barang dagang pada PT. Kimia Farma Trading & Distribution.