Pengaruh Kompetensi dan Pelaksanaan Audit Internal dalam Menunjang Efektifitas Pengendalian Internal Penjualan

Authors

  • Elisia Elisia PT Inti Dufree Promosindo
  • Stefanus Ariyanto PT Inti Dufree Promosindo

DOI:

https://doi.org/10.21512/bbr.v1i2.1106

Keywords:

audit, internal audit, internal control

Abstract

PT Inti Dufree Promosindo is a subsidiary of PT Sona Topas Tourism Industry, Tbk. The company is one of the biggest retail companies that sell local and imported products. This business is also called duty free shop. PT. Inti Dufree Promosindo have problems in evaluate the infuence of the effectiveness of its internal audit function towards sales internal control due to large number of sales transactions occurred. The research result shows that the auditor competence and audit process variable have low but significant influence to sales internal control effectiveness (Coefficient determination 22.7%), and so that the audit process variable that have low but significant influence to sales internal control effectiveness (Coefficient determination 36.8%). However, the combination of the two variables tested with linear regression shows that both variables simultaneously have strong influence to sales internal control effectiveness. Based on the result of multiple linier regression analysis the determination coefficient is 47, 4%. This shows that auditor competence and audit process simultaneously have a significant effect in supporting internal sales control effectiveness. 

Dimensions

Plum Analytics

Author Biographies

Elisia Elisia, PT Inti Dufree Promosindo

Menara Sudirman lantai 20

Stefanus Ariyanto, PT Inti Dufree Promosindo

Menara Sudirman lantai 20

References

Dirmansyah. (2005). Peranan audit internal sebagai alat bantu manajemen dalam menunjang efektivitas pengendalian internal penjualan (studi kasus pada PT PINDAD (Persero) Bandung. Tesis S1 Tidak Dipublikasikan, Universitas Widyatama, Bandung.

Sarwono, J. (2006). Metode Penelitian Kuantitatif dan Kualitatif. Yogyakarta. Graha Ilmu.

Trudeau, U. (2008). Peranan audit internal dalam menunjang efektivitas pengendalian internal penjualan dan penagihan piutang (studi kasus pada PT. INTI Bandung). Tesis S1 Tidak Dipublikasikan, Universitas Widyatama, Bandung.

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Published

2010-11-30
Abstract 491  .
PDF downloaded 300  .