ABSTRACT. The Influence of Internal Audit s Existence to Effectiveness Inventory Control of. Raw Material
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- Yohanes Sudjarwadi
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT The Influence of Internal Audit s Existence to Effectiveness Inventory Control of Raw Material The existence of internal audit within the company is as an independent appraisal function to examine and evaluate the internal controls implemented in the company. For manufacturing company, an important internal control implemented in the operational activities of the company is the internal control of raw material inventory. The purpose of this research is to assess how much influence of the internal audit s existence in supporting the effectiveness internal control of raw material inventory. This research was conducted at PT. Pindad (Persero) which is a form of state-owned company that running its business in military products and commercial products. In this research, researchers used a case study using descriptive analysis of research methodology and inferential analysis. Descriptive analysis is a method of analysis that emphasizes the discussion of the data and the subject of research by presenting data in a systematic way while inferential analysis is analysis that emphasized the relationship between variables by testing the hypothesis to conclude the outcome of the research. Based on the results of questionnaires and hypothesis testing performed, the results obtained in calculating the percentage was 85.20% so it can be concluded that the influence of the internal audit s existence to effectiveness internal control of raw material inventory at PT. Pindad (Persero) is very high. Keywords : Internal Audit, Internal Control, Raw Material Inventory. vii
2 ABSTRAK Pengaruh Keberadaan Audit Internal Terhadap Efektivitas Pengendalian Persediaan Bahan Baku Keberadaan audit internal di dalam perusahaan adalah sebagai suatu fungsi penilaian yang independen untuk menguji dan mengevaluasi pengendalian internal yang diterapkan dalam perusahaan. Bagi perusahaan manufaktur, pengendalian internal yang penting diterapkan dalam kegiatan operasional perusahaan adalah pengendalian internal persediaan bahan baku. Tujuan dari penelitian ini adalah untuk menilai seberapa besar pengaruh keberadaan audit internal dalam menunjang efektivitas pengendalian internal persediaan bahan baku. Penelitian ini dilakukan di PT. Pindad (Persero) yang merupakan badan usaha milik negara berbentuk perseroan yang bergerak dalam bidang produk militer dan produk komersial. Dalam penelitian ini, peneliti melakukan penelitian studi kasus dengan menggunakan metodologi penelitian analisis deskriptif dan analisis inferensial. Analisis deskriptif yaitu metode analisis yang menekankan pada pembahasan datadata dan subjek penelitian dengan menyajikan data-data secara sistematik sedangkan analisis inferensial yaitu analisis yang menenkankan pada hubungan antar variabel dengan melakukan pengujian hipotesis untuk menyimpulkan hasil penelitian. Berdasarkan hasil penyebaran kuesioner dan pengujian hipotesis yang dilakukan, didapatkan hasil perhitungan persentase sebesar 85,20% sehingga dapat disimpulkan bahwa pengaruh keberadaan audit internal terhadap efektifitas pengendalian internal persediaan bahan baku di PT. Pindad (Persero) adalah sangat tinggi. Kata-kata kunci : Audit Internal, Pengendalian Internal, Persediaan Bahan Baku. viii
3 DAFTAR ISI HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT.....vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN xv BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian 4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Audit Internal Pengertian Audit Internal Tujuan dan Ruang Lingkup Audit Internal... 7 ix
4 2.1.3 Tanggung Jawab dan Wewenang Audit Internal Kualifikasi Audit Internal Kedudukan Audit Internal Pelaksanaan Audit Internal Program Audit Internal Laporan Audit Internal Tindak Lanjut Laporan Audit Internal Pengendalian Internal Pengertian Pengendalian Internal Tujuan Pengendalian Internal Unsur-Unsur Pengendalian Internal Keterbatasan Pengendalian Internal Persediaan Pengertian Persediaan Jenis-Jenis Persediaan Tujuan Persediaan Metode Pencatatan dan Penilaian Persediaan Metode Pencatatan Persediaan Metode Penilaian Persediaan Pengendalian Internal Persediaan Bahan Baku Pentingnya Pengendalian Internal Persediaan Bahan Baku Efektivitas Pengendalian Internal Persediaan Bahan Baku x
5 2.4.3 Pengaruh Keberadaan Audit Internal terhadap Efektivitas Pengendalian Internal Persediaan Bahan Baku Kerangka Pemikiran dan Pengembangan Hipotesis BAB III OBJEK DAN METODE PENELITIAN Objek Penelitian Sejarah Singkat PT. Pindad (Persero) Aktivitas Usaha PT. Pindad (Persero) Struktur dan Susunan Organisasi PT. Pindad (Persero) Satuan Pengawas Intern PT. Pindad (Persero) Departemen PRASKA Divisi T&C PT. Pindad (Persero) Metode Penelitian Teknik Pengumpulan Data Operasionalisasi Variabel Teknik Pengembangan Instrumen Pengujian Hipotesis BAB IV HASIL PENELITIAN DAN PEMBAHASAN Kualifikasi Audit Internal yang Memadai Independensi dan Objektivitas Audit Internal Keahlian dan Kecermatan Profesional Audit Internal Pelaksanaan Audit Internal yang Memadai.70 xi
6 4.2.1 Perencanaan Pemeriksaan Pelaksanaan Pemeriksaan Penyampaian Hasil Pemeriksaan Tindak Lanjut Hasil Pemeriksaan Syarat-Syarat Pengendalian Persediaan Bahan Baku yang Efektif Pengaruh Keberadaan Audit Internal terhadap Efektivitas Pengendalian Persediaan Bahan Baku Pengujian Hipotesis.86 BAB V SIMPULAN DAN SARAN Simpulan Saran 95 DAFTAR PUSTAKA LAMPIRAN. 98 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xii
7 DAFTAR GAMBAR Gambar 2.1 Ideal Positioning of Internal Auditing. 16 Gambar 2.2 Practical Positioning of Internal Auditing xiii
8 DAFTAR TABEL Tabel 3.1 Operasionalisasi Variabel..63 Tabel 3.2 Kriteria Penilaian Tabel 4.1 Analisis Data Variabel Independen.. 87 Tabel 4.2 Analisis Data Variabel Dependen. 89 xiv
9 DAFTAR LAMPIRAN Lampiran A Struktur Organisasi PT. Pindad (Persero) Lampiran B Struktur Organisasi Satuan Pengawasan Intern Lampiran C Struktur Organisasi Divisi Tempa & Cor Lampiran D Bukti Material Masuk dan Bukti Pengeluaran Material Lampiran E Kartu Stock Lampiran F Kartu Persediaan Material Lampiran G Kuesioner Penelitian xv
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ABSTRAK Melalui penelaahan laporan tahunan, kebanyakan perusahaan industri menunjukan bahwa unsur harta terbesar pada neraca adalah persediaan. Oleh karena itu efektifitas persediaan barang jadi merupakan
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ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT.TELEKOMUNIKASI INDONESIA, TBK. BANDUNG) Penjualan merupakan salah satu sumber pendapatan yang utama bagi
ABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
Keywords: inventory control, a smooth production process.
ABSTRACT THE ROLE OF RAW MATERIAL INVENTORY CONTROL IN SUPPORTING SMOOTHNESS OF PRODUCTION PROCESS (CASE STUDY AT GOLDEN TEMPO CLOCK INDUSTRY) The basic problem faced by every company is how to implement
ABSTRACT. Keywords : Internal Auditor, Internal Auditor s Professionalism, The Enhancement of performance Quality. viii. Universitas Kristen Maranatha
ABSTRACT In recent banking development, the bank internal audit unit plays an important role in generating healthy business practice. Therefore, professional internal auditor is required in supporting
ABSTRACT. Keywords: EOQ (Economic Order Quantity), Raw Materials, Inventories of Raw Materials. vii. Universitas Kristen Maranatha
ABSTRACT The problem is always faced by industrial companies is a matter of production. One way of cutting costs is to suppress the production of raw material inventory to a minimum, attempt to minimize
ABSTRACT. Key words : Controller Role, Controlling, Sales Effectiveness. vii Universitas Kristen Maranatha
ABSTRACT The study examines the role of controller in controlling sales to support sales effectiveness. The reason researchers conducted this study was to know controller role in controlling sales. This
ABSTRACT. Keywords : inventory, internal control, audit internal
ABSTRACT Inventory is one of the most important resources for trade company, because it is the biggest current asset in the company. Therefore the main revenue resources of the company is come from the
ABSTRACT. Keywords: inventory control, probabilistic method, backorder, lostsales
ABSTRACT Basically, the goal of any company is to benefit as much as possible and to minimize the cost. Inventory control have an important roles because often manufacturing companies have a lot of inventory
ABSTRAK PERANAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA SUKABUMI
ABSTRAK PERANAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA SUKABUMI Hakekat pengelolaan keuangan daerah digunakan untuk menilai efisiensi dan efektivitas
ABSTRAK. Kata-kata kunci : Sistem informasi akuntansi, Pengendalian intern persediaan barang dagang, Keamanan persediaan.
ABSTRAK Persediaan merupakan harta milik perusahaan yang cukup besar atau bahkan terbesar jika dibandingkan dengan harta lancar lainnya. Pada perusahaan dagang atau manufaktur, persediaan menjadi penunjang
ABSTRAK. Kata kunci: Nomor Pokok Wajib Pajak (NPWP), kepatuhan Wajib Pajak. Ix Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kepemilikan Nomor Pokok Wajib Pajak (NPWP) terhadap kepatuhan Wajib Pajak. Penelitian ini menggunakan data primer yang bersumber
ABSTRACT " Internal Audit Role in Supporting the Effectiveness of Internal Control Payroll"
ABSTRACT " Internal Audit Role in Supporting the Effectiveness of Internal Control Payroll" Payroll is very important in a company's activities. Payroll costs are a source of considerable cost of materials,
ABSTRACT. Keyword : Budget Cost, Operational Cost Effectiveness
ABSTRACT This study examined the influence of budget cost against the cost effectivenes of operations at the Dinas Pemuda dan Olahraga Prov. Sulawesi Tenggara. Issues to be covered in this research : does
ABSTRACT. Keywords: Internal Control Structure in avoiding irregularities. vii. Universitas Kristen Maranatha
ABSTRACT Internal Control Structure is one important factor to achieve corporate objectives in the midst of an increasingly competitive climate of competition. If internal control has been implemented
ABSTRACT. Keywords: EOQ (Economic Order Quantity), inventories of raw materials. vii Universitas Kristen Maranatha
ABSTRACT The problem of production is often faced by the manufacturing company. One way of reduced cost of production is to optimize the cost of inventory is done using analysis of the EOQ (Economic Order
ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages
ABSTRACT. Keywords : Balanced Scorecard, Corporate Performance.
ABSTRACT PT. Pindad as company owned by Indonesian goverment made a response on development of company performance measures paradigm. It began with company re-structure policy in 1999, management and principals
ABSTRACT. Keywords: accounting information system sales, sales effectiveness.
ABSTRACT Today, the role of accounting information systems is considered less important in a company. Many companies already have the accounting information system, but do not really apply in the everyday
ABSTRAK. Kata-kata kunci: sistem pengendalian intern, penerimaan kas, dan keandalan laporan keuangan
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui apakah sistem pengendalian intern penerimaan kas berpengaruh terhadap keandalan laporan keuangan di dinas pendapatan pengelolaan keuangan serta aset
ABSTRACT. Keywords : Accounting Information Systems, Effectiveness, Billing Accounts Receivable. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the effect of the accounting information system of credit sales to the effectiveness of collection of accounts receivable. The object of this research
ABSTRAK ANALISIS PENGARUH LABA DAN ARUS KAS OPERASI TERHADAP IMBAL HASIL INVESTASI : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DALAM INDEKS PEFINDO 25
ABSTRAK ANALISIS PENGARUH LABA DAN ARUS KAS OPERASI TERHADAP IMBAL HASIL INVESTASI : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DALAM INDEKS PEFINDO 25 Penelitian ini bertujuan untuk menguji pengaruh laba
ABSTRACT. Keywords: Giving NPWP by Employer. vii. Universitas Kristen Maranatha
ABSTRACT Tax is one important source of state revenues to finance sustainable development. In finance the government's sustainable development requires huge funds. Therefore, the government in this case
PENGARUH AUDIT OPERASIONAL ATAS PROSES PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI
PENGARUH AUDIT OPERASIONAL ATAS PROSES PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI Dalam perusahaan industri, produksi merupakan aktivitas utama dari seluruh aktivitas perusahaan. Dilihat dari pentingnya
ABSTRAK. Kata kunci: e-spt, pengisian, tingkat efektivitas, dan kepatuhan pajak.
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pengisian e-spt PPH 21 terhadap tingkat efektivitas pengenaan pajak PPH 21 pada wajib pajak karyawan dalam meningkatkan kepatuhan pajak. Pada
ABSTRACT. Keywords: Selling Price, Target Costing, Production Costs.
ABSTRACT This study aims to determine how the approach of target costing can be used as a means of determining the selling price and production cost efficiency. The type of data used is quantitative and
ABSTRACT. Keywords: Budgeting, Responsibility Accounting, Cost Efficiency, Marketing, Quality of Decision Making. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the relationship of budgeting and responsibility accounting in supporting the quality of decision making in order to achieve cost efficiency of marketing
ABSTRACT. Keywords: Permanent differences, temporary or timing differences and earnings persistence. viii. Universitas Kristen Maranatha
ABSTRACT Financial statements are the basis for stakeholders to make a decisions. Commercial financial statements using IFRS s regulation, while for calculating tax payable, financial statements used are
ABSTRAK. Kata kunci : biaya standar, pengendalian, efektivitas, efisiensi, biaya bahan baku, analisis selisih
ABSTRAK Penerapan biaya standar digunakan sebagai suatu alat untuk mengendalikan biaya yang ada di perusahaan. Biaya standar diterapkan untuk meningkatkan efisiensi dan efektivitas kegiatan proses produksi
ABSTRACT. vi Universitas Kristen Maranatha
ABSTRACT Accounting Profession ( PPAk ) is a further education in higher education to get a degree accounting profession, to be served after completion of his education or undergraduate degree program