ANALISIS PERANAN AUDIT INTERNAL DAN PENGARUHNYA TERHADAP EFEKTIVITAS DAN EFISIENSI PENGENDALIAN BIAYA OPERASI PADA PT. BUKIT ASAM (PERSERO) TBK.
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Institusion
Universitas Sriwijaya
Author
BASITO, ANDRY AWAL
Delamat, Harun
Delamat, Harun
Subject
HJ9701-9940 Public accounting. Auditing
Datestamp
2020-03-10 02:35:13
Abstract :
To execute operating corporation activity, every corporation must have good control of every operation activity. Important of good control in corporation because progressively large and complexity operation corporation. Controlling is method and procedure direct or indirect can minimization all fraud action and deviation is can make corporation loss. So that the controlling can be affectivity and efficient, corporation need special staff to evaluated control of operating corporation activity, this staff is internal audit. Operation cost is expenditure is spending by corporation to get the profit, so operation cost must to be managed and controlled affectively. This research has a purpose to know how internal auditing application at PT. Tambang Batubara Bukit Asam (Persero) Tok, and the influence between internal auditing with control of operation cost affectivity at PT. Tambang Batubara Bukit Asam (Persero) Tok. The research method that used is analytical description with survey approaching. In analytical way, the writer use correlation formulae and regression one to detect the relationship and the influence between two of that variables. Correlation formulae use Rank Spearman equation because in this case, the writer uses ordinal data base. Analytical result shows that there is found a positive relationship between internal auditing with control of operation cost affectivity and efficient that shows with regression formulae y = 13,47 + 0,34 x. On the other side, how big the influence between internal auditing application with control of operation cost affectivity at PT. Tambang Batubara Bukit Asam (Persero) Tbk. As big as 64%. This matter shows that internal auditing at PT. Tambang Batubara Bukit Asam (Persero) Tok. is good enough, so it must to be implemented and increased anymore.
To execute operating corporation activity, every corporation must have good control of every operation activity. Important of good control in corporation because progressively large and complexity operation corporation. Controlling is method and procedure direct or indirect can minimization all fraud action and deviation is can make corporation loss. So that the controlling can be affectivity and efficient, corporation need special staff to evaluated control of operating corporation activity, this staff is internal audit. Operation cost is expenditure is spending by corporation to get the profit, so operation cost must to be managed and controlled affectively. This research has a purpose to know how internal auditing application at PT. Tambang Batubara Bukit Asam (Persero) Tok, and the influence between internal auditing with control of operation cost affectivity at PT. Tambang Batubara Bukit Asam (Persero) Tok. The research method that used is analytical description with survey approaching. In analytical way, the writer use correlation formulae and regression one to detect the relationship and the influence between two of that variables. Correlation formulae use Rank Spearman equation because in this case, the writer uses ordinal data base. Analytical result shows that there is found a positive relationship between internal auditing with control of operation cost affectivity and efficient that shows with regression formulae y = 13,47 + 0,34 x. On the other side, how big the influence between internal auditing application with control of operation cost affectivity at PT. Tambang Batubara Bukit Asam (Persero) Tbk. As big as 64%. This matter shows that internal auditing at PT. Tambang Batubara Bukit Asam (Persero) Tok. is good enough, so it must to be implemented and increased anymore.
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RAMA_ 62201 _ 01053130075_01003130046_01_front_ref.pdf
RAMA_ 62201 _ 01053130075_01003130046_02.pdf
RAMA_ 62201 _ 01053130075_01003130046_03.pdf
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RAMA_ 62201 _ 01053130075_01003130046_05.pdf
RAMA_ 62201 _ 01053130075_01003130046_06_ ref.pdf
RAMA_ 62201 _01053130075_01003130046_07_lamp.pdf
RAMA_62201_01053130075.pdf
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