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PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS PADA PT. BANK RAKYAT INDONESIA CABANG BANDUNG
CHERITYA WULANTARY (2007) | Skripsi | Akuntansi , Akuntansi , Akuntansi
Bagikan
Ringkasan
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.
Ringkasan Alternatif
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.