ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENJUALAN (STUDI KASUS PADA PT. MITRA PRIMA SAGITA LESTARI, BANDUNG)

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1 ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENJUALAN (STUDI KASUS PADA PT. MITRA PRIMA SAGITA LESTARI, BANDUNG) Aktivitas penjualan merupakan salah satu aktivitas penting di dalam perusahaan karena penjualan sangat mempengaruhi perusahaan dalam menjaga kontinuitas produksi barangnya. Hasil penjualan produksi barang selalu diharapkan stabil bahkan diusahakan agar terus meningkat dari waktu ke waktu. Untuk hal tersebut pengendalian internal sangat diperlukan. Pengendalian internal sendiri merupakan salah satu sistem, prosedur, atau metode yang digunakan oleh suatu badan usaha bisnis untuk memantau aktiva-aktiva, mencegah terjadinya kecurangan, meminimalisir kesalahan, memverifikasi kebenaran dan akurasi datadata akuntansi, mempromosikan efisiensi operasi, dan memastikan bahwa kebijakan-kebijakan manajemen yang ditetapkan telah dilaksanakan. Penulis melakukan penelitian ini dengan tujuan untuk mengetahui sejauh mana kememadaian pelaksanaan audit internal penjualan yang dilaksanakan oleh PT. Mitra Prima Sagita Lestari dan juga untuk mengetahui peranan audit internal dalam menunjang efektivitas pengendalian internal penjualan. Penelitian ini menggunakan metode analisis deskriptif dengan pendekatan studi kasus. Pengumpulan data primer dilakukan melalui penelitian di lapangan pada PT. Mitra Prima Sagita Lestari yang berlokasi di Jalan Sadang Rahayu No. 43D, Bandung sedangkan data sekunder diperoleh melalui penelitian kepustakaan dengan mempelajari literatur-literatur yang berkaitan. Berdasarkan hasil penelitian dan pembahasan, penulis dapat menarik kesimpulan bahwa pelaksanaan audit internal terhadap penjualan pada PT. Mitra Prima Sagita Lestari telah memadai karena adanya fungsi kepatuhan, fungsi pemeriksaan, dan fungsi penilaian serta adanya internal audit yang memenuhi syarat independensi, kompetensi, lingkup pekerjaan yang memadai, pelaksanaan tugas pemeriksaan, dan dukungan penuh dari manajemen. Kata Kunci: peranan, audit internal, efektivitas, pengendalian internal, penjualan v

2 ABSTRACT THE ROLE OF INTERNAL AUDIT IN SUPPORTING EFFECTIVENESS OF SALES INTERNAL CONTROL (CASE STUDY AT PT. MITRA PRIMA SAGITA LESTARI, BANDUNG) Sales activity is one of the key activities of the company as sales greatly affect the company in maintaining the continuity of the production of goods. Proceeds from sale of production of goods always be stable even tried to be increased from time to time. For it is very necessary internal controls. Internal control itself is one of the systems, procedures, or methods used by a business entity to monitor the assets, prevent fraud, minimize errors, verify the correctness and accuracy of accounting data, promote operational efficiency, and ensure that policy-set management policies have been implemented. The authors undertook this study in order to determine the extent of adequacy of internal audit conducted by sales. Partners Sagita Prima Lestari and also to determine the role of internal audit in supporting the effectiveness of internal control sales. This study uses descriptive analysis with a case study approach. Primary data were collected through field research at PT. Mitra Prima Lestari Sagita located at Jalan Sadang Rahayu No. 43D, Bandung while secondary data obtained through the research literature by studying related literature. Based on the results of research and discussion, the author can draw the conclusion that the implementation of the internal audit of the sales of the PT. Mitra Prima Lestari Sagita is adequate because of the compliance function, the function of inspection and assessment functions and the existence of a qualified internal audit independence, competence, scope of work is adequate, inspection duties, and the full support of management. Keywords: role, internal audit, effectiveness, internal controls, sales v

3 DAFTAR ISI Halaman ABSTRACT ABSTRAK KATA PENGANTAR DAFTAR ISI DAFTAR GAMBAR DAFTAR TABEL DAFTAR LAMPIRAN iv v vi viii xii xiii xv BAB I. PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Manfaat Penelitian Rerangka Pemikiran Metodologi Penelitian Teknik Pengumpulan Data Variabel Penentuan Sampel Pengujian Hipotesis Lokasi dan Waktu Penelitian 13 BAB II. TINJAUAN PUSTAKA Konsep tentang Peranan Audit Internal 15 v i i i

4 2.2.1 Pengertian Audit Internal Tujuan dan Ruang Lingkup Audit Internal Kriteria Audit Internal yang Efektif Pengertian Efektivitas Pengendalian Intern Pengertian Pengendalian Intern Tujuan Pengendalian Intern Komponen Pengendalian Intern Keterbatasan Pengendalian Intern Pemahaman Pengendalian Intern Prosedur Pemahaman Pengendalian Intern Dokumentasi Pemahaman Pengendalian Intern Penjualan Pengertian Penjualan Jenis-jenis Penjualan Arti Penting Penjualan Fungsi usaha, dokumen, dan catatan Hubungan antara Audit Internal dengan Efektivitas Pengendalian Internal Penjualan Rerangka Pemikiran 45 BAB III. METODE PENELITIAN Objek Penelitian Metode Penelitian Teknik Pengumpulan Data Jenis dan Sumber Data 52 i x

5 3.2.3 Operasionalisasi Variabel Teknik Analisis Data Penentuan Populasi dan Sampel Penentuan Responden Rancangan Data dan Metode Pengujian Hipotesis 55 BAB IV. HASIL PENELITIAN DAN PEMBAHASAN Gambaran Umum Perusahaan Sejarah Singkat Perusahaan Visi dan Misi Struktur Organisasi dan Uraian Tugas Pengendalian Internal Prosedur Penjualan Tunai Prosedur Penjualan Kredit Pelaksanaan Audit Internal pada PT. Mitra Prima Sagita Lestari Independensi Kompetensi Perencanaan Temuan dan Rekomendasi Laporan Hasil Audit Closing Conference Follow Up Manajemen Lingkungan Pengendalian Integritas dan Nilai Etika Partisipasi Dewan Komisaris dan Komite Audit Filosofi dan Gaya Operasi Manajemen 91 x

6 4.4.4 Struktur Organisasi Penilaian Risiko Aktivitas Pengendalian Pemisahan Fungsi Otorisasi yang Memadai atas Transaksi dan Aktiva Dokumen dan Catatan yang Memadai Pengedalian Fisik terhadap Aktiva dan Catatan Penilaian Independen atas Kinerja Informasi dan Komunikasi Pemantauan Analisis Penjualan Per Unit Analisis Anggaran Penjualan Analisis Pengujian Hipotesis 121 BAB V. KESIMPULAN DAN SARAN Kesimpulan Saran 128 DAFTAR PUSTAKA 130 LAMPIRAN 132 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) 150 x i

7 DAFTAR GAMBAR Halaman Gambar 2.1 Rerangka Pemikiran 49 Gambar 4.1 Struktur Organisasi PT. Mitra Prima Sagita Lestari 61 Gambar 4.2 Struktur Organisasi Audit Internal 62 x i i

8 DAFTAR TABEL Halaman Tabel 4.1 Rangkuman Jawaban Responden: Sub Indikator Independensi 84 Tabel 4.2 Rangkuman Jawaban Responden: Sub Indikator Kompetensi 84 Tabel 4.3 Rangkuman Jawaban Responden: Sub Indikator Perencanaan 86 Tabel 4.4 Rangkuman Jawaban Responden: Sub Indikator Temuan dan Rekomendasi 87 Tabel 4.5 Rangkuman Jawaban Responden: Sub Indikator Laporan Hasil Audit 87 Tabel 4.6 Rangkuman Jawaban Responden: Sub Indikator Closing Conference 88 Tabel 4.7 Rangkuman Jawaban Responden: Sub Indikator Follow Up Manajemen 89 Tabel 4.8 Rangkuman Jawaban Responden: Sub Indikator Integritas dan Etika 90 Tabel 4.9 Tabel 4.10 Rangkuman Jawaban Responden: Sub Indikator Partisipasi Dewan Komisaris dan Komite Audit 91 Rangkuman Jawaban Responden: Sub Indikator Filosofi dan Gaya Operasi Manajemen 93 Tabel 4.11 Rangkuman Jawaban Responden: Sub Indikator Struktur Organisasi 93 Tabel 4.12 Rangkuman Jawaban Responden: Sub Indikator Penilaian Risiko 94 Tabel 4.13 Rangkuman Jawaban Responden: Sub Indikator Pemisahan Fungsi 95 Tabel 4.14 Tabel 4.15 Tabel 4.16 Tabel 4.17 Rangkuman Jawaban Responden: Sub Indikator Otorisasi yang Memadai atas Transaksi dan Aktiva 96 Rangkuman Jawaban Responden: Sub Indikator Dokumen dan Catatan yang Memadai 97 Rangkuman Jawaban Responden: Sub Indikator Pengendalian Fisik terhadap Aktiva dan Catatan 98 Rangkuman Jawaban Responden: Sub Indikator Penilaian Independen atas Kinerja 99 x i i i

9 Tabel 4.18 Rangkuman Jawaban Responden: Sub Indikator Informasi dan Komunikasi 100 Tabel 4.19 Rangkuman Jawaban Responden: Sub Indikator Pemantauan 101 x i v

10 DAFTAR LAMPIRAN Halaman Lampiran A Prosedur Penjualan Barang Tunai 132 Lampiran B Prosedur Penjualan Barang Kredit 134 Lampiran C Harga Eceran Produk G-Force Battery 136 Lampiran D Harga Eceran Produk G-Force Battery 137 Lampiran E Penjualan Per Unit Tahun Lampiran F Penjualan Per Unit Tahun Lampiran G Daftar Pertanyaan Kuesioner 142 x v

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