Pengaruh Audit Internal Terhadap Efektifitas Pengelolaan Penerimaan Kas Pada PT Bhanda Ghara Reksa Bandung

• Main Authors: S. Mia Lasmaya, Karmila Karmila
• Format: Article
• Language: Indonesian
• Published: Sekolah Tinggi Ilmu Ekonomi (STIE) Pasundan 2011-10-01
• Series: Jurnal Ekonomi, Bisnis dan Entrepreneurship
• Online Access: http://jurnal.stiepas.ac.id/index.php/jebe/article/view/13

<pre><em>Rapidly growing companies that lead the extent of the problems faced by the company, especially in terms of its operational activities. A good solution is the need for the company to create a control system is a control system that can assist management in monitoring and controlling the activities of the company. Control is an absolute must exist in every company, one of which should get good supervision is cash receipts, in addition to a very large amount, cash receipts is also one of the most important element that was instrumental in supporting the survival of the company. From the above fact it is necessary to research related to internal audit and cash receipts.</em></pre><pre><em>               Given PT.BGR daily activities much, indirect cash receipts in PT.BGR would much anyway. It is essential to do research on the implementation of internal audit, management of cash receipts, as well as the influence of the internal audit of the effectiveness of the management of cash receipts. The method used in this research is a case study method and descriptive analytic methods. namely to provide a detailed overview of the background, distinctive properties above will be used as a general thing, and provides a systematic description, factual and accurate information on the facts, as well as the influence of inter phenomenon investigated. Data was collected through literature study, observation, interviews and questionnaires. Data analysis technique is done through qualitative descriptive analysis and regression analysis.</em></pre><pre><em>               Based on the results obtained that the internal audit on PT. BGR which consists of internal audit procedures got a score of 59.69%, while the elements of the internal audit got a score of 61.14% and the management of cash receipts in PT.BGR get a score of 86%. Furthermore, to determine how much influence the internal audit of the effectiveness of the management of cash receipts in PT Bhanda Ghara Mutual Bandung branch then be calculated by measuring the coefficient of determination (kd) and kd values obtained for 42.8%. This means that the Fund Ghara PT.Bhanda Bandung branch influenced the effectiveness of the management of cash receipts internal audit and the remaining 42.8% is equal to 57.2% influenced by other factors.</em></pre><pre><em>               Internal audits are good for cash receipts need to be maintained and improved by making further improvements relating to examinations conducted. While a good cash receipts would need to be longer by continuing to hold improvements to the aspects related to cash receipts. So in the end the performance PT.Bhanda Ghara Mutual can continue to increase.</em></pre>