ANALISIS PENERAPAN PROSEDUR AUDIT KAS PADA PT SEMEN TONASA DI PANGKEP

• Main Author: Selfiana _
• Format: Article
• Language: Indonesian
• Published: Universitas Bosowa 2017-01-01
• Series: EB (Economics Bosowa)
• Online Access: http://economicsbosowa.unibos.id/index.php/eb/article/view/63

Selfiana. 2016. Thesis. Analysis of application of Audit procedures in PT Semen Tonasa Cash in Pangkep (guided by the word of Menne, SE., m. Si., Ak., CA as a supervisor I and Thanwain, SE., M.Si as supervisor II). This research was carried out in June to July 2016 in the town of Pangkep, considering PT Semen Tonasa in Pangkep cement-producing companies one of which controlled the market in eastern part of Indonesia. This research aims to (1) See to what extent the application of cash audit procedures undertaken by the company. (2) compare between the cash audit procedures according to the standards of the auditing company with . The research method used is the method of comparative analysis, i.e. Comparing the cash audit procedures undertaken by the company with a cash audit procedures according to the theory. "The results showed that (1) the internal audit function Efktifitas cash acceptance especially in the field of procurement and spending on supplies of cement which is quite effective. It is based on interviews and the results of the questionnaire, respondents list seen around 75% which gives a positive answer and 25% who replied negatively. (2) the effectiveness of the internal audit function accounts payable at PT Semen Tonasa, were inaccordance with the internal control that looks 66.67% who responded positively and 33.33% who answered negative.