ABSTRACT Inventory is one of the most important resources for trade company, because it is the biggest current asset in the company. Therefore the main revenue resources of the company is come from the selling of inventory. Inventory in retail company is basically includes many various goods in a lot of quantity, that’s why inventory in this company must be managed and controlled well. The company require an internal audit to prevent the possibility of wrong cause and fraud in managing the inventory. The purpose of the research in Surya Toserba Kadipaten is to identify the role of internal audit as a management tool in effectiveness internal control at inventory. The result from this research conclude that the role of internal audit as a management tool in supporting the effectiveness of inventories internal control is only about 36,05%. From the result, it can be told that internal audit is not effectively in supporting internal control of inventories. Keywords : inventory, internal control, audit internal
Universitas Kristen Maranatha
ABSTRAK Persediaan barang dagangan merupakan salah satu sumber daya yang paling penting bagi perusahaan dagang, karena modal yang tertanam dalam persediaan biasanya merupakan harta lancar yang nilainya paling besar, selain itu, sumber pendapatan utama perusahaan berasal dari penjualan barang dagangan. Persediaan pada perusahaan yang bergerak di bidang retail pada dasarnya terdiri dari berbagai jenis barang dan jumlahnya relatif banyak, oleh karena itu, jika terjadi pengelolaan yang kurang tepat terhadap persediaan barang dagangan dapat menyebabkan kerugian bagi perusahaan. Untuk menghindari kemungkinan adanya kesalahan atau kecurangan dalam pengelolaan persediaan barang dagangan, maka diperlukan adanya fungsi audit internal dalam mengawasi segala aktivitas yang berhubungan dengan persediaan barang dagangan. Penulis melakukan penelitian ini dengan tujuan untuk mengetahui sejauh mana peranan audit internal sebagai alat bantu manajemen dalam menunjang efektivitas pengendalian internal atas persediaan. Penelitian ini menggunakan metode analisis deskrptif. Penelitian dilakukan di Surya Toserba Kadipaten. Berdasarkan hasil penelitian dan pembahasan, penulis dapat menarik kesimpulan bahwa peranan audit internal sebagai alat bantu manajemen dalam menunjang efektivitas pengendalian internal atas persediaan barang dagangan hanya sebesar 36,05%. sehingga dapat disimpulkan bahwa audit internal kurang berperan dalam menunjang efektivitas pengendalian internal atas persediaan barang dagangan. Kata kunci : persediaan barang dagangan, penendalian internal, audit internal
Universitas Kristen Maranatha
DAFTAR ISI
HALAMAN JUDUL HALAMAN PENGESAHAN HALAMAN PERNYATAAN KEASLIAN SKRIPSI KATA PENGANTAR .................................................................................................. i ABSTRACT ................................................................................................................ iv ABSTRAK ................................................................................................................... v DAFTAR ISI ............................................................................................................... vi DAFTAR TABEL ....................................................................................................... xi DAFTAR LAMPIRAN .............................................................................................. xii BAB I PENDAHULUAN ............................................................................................ 1 1.1 Latar Belakang penelitian........................................................................... 1 1.2 Identifikasi Masalah ................................................................................... 3 1.3 Maksud Dan Tujuan Penelitian .................................................................. 3 1.4 Kegunaan Penelitian ................................................................................... 4 1.5 Rerangka Pemikiran ................................................................................... 4 BAB II LANDASAN TEORI ...................................................................................... 7 2.1 Pengertian Auditing................................................................................... 7 2.2 Pengertian Audit Internal ......................................................................... 12 2.2.1 Tujuan dan Ruang Lingkup Audit Internal .........................................14 2.2.2 Fungsi dan Tanggung Jawab Audit Internal .......................................14 2.2.3 Pelaksanaan Audit Internal....................................................................17
Universitas Kristen Maranatha
2.2.4 Pentingnya Audit Internal .....................................................................19 2.3 Pengendalian ............................................................................................ 20 2.3.1 Pengertian Pengendalian Internal ..........................................................21 2.3.2 Tujuan Pengendalian Internal ................................................................22 2.3.3 Unsur-unsur Pengendalian Internal .......................................................25 2.3.4 Keterbatasan Pengendalian Internal ......................................................29 2.4 Persediaan ................................................................................................. 30 2.4.1 Definisi Persediaan .......................................................................... 30 2.4.2 Tujuan Pemeriksaan Persediaan ...................................................... 31 2.4.3 Fungsi Siklus Persediaan ................................................................. 34 2.5 Tujuan Pengendalian Internal Persediaan Barang Dagangan ................... 36 2.6 Efektifitas .................................................................................................. 39 2.6.1 Pengelolaan Persediaan Barang Dagangan yang Efektif ................. 39 2.6.2 Hubungan Antara Audit Internal dengan Efektifitas Pengendalian Internal Persediaan ....................................................................................... 44 2.6 Peranan Audit Internal sebagai Alat Bantu Manajemen dalam Menunjang Efetifitas Pengendalian Internal atas Persediaan ......................................... 45 BAB III OBJEK DAN METODOLOGI PENELITIAN ........................................... 47 3.1 Objek penelitian ....................................................................................... 47 3.2 Metode penelitian ..................................................................................... 47 3.2.1 Desain Penelitian ............................................................................. 48 3.2.2 Operasionalisasi Variabel ................................................................ 49 3.2.3 Teknik Pengumpulan Data .............................................................. 52 3.3 Pengujian Validitas dan Reabilitas ........................................................... 53
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3.3.1 Uji Validitas..................................................................................... 53 3.3.2 Uji Reabilitas ................................................................................... 54 3.4 Metode Analisis dan Rancangan Pengujian Hipotesis ............................. 55 3.4.1 Metode Analisis ............................................................................... 55 3.4.2 Rancangan Pengujian Hipotesis ...................................................... 55 BAB IV HASIL PENELITIAN DAN PEMBAHASAN ........................................... 60 4.1 Hasil Penelitian ........................................................................................ 60 4.1.1 Sejarah Singkat Perusahaan ...................................................................60 4.1.2 Aktifitas Perusahaan................................................................................61 4.1.3 Struktur Organisasi dan Uraian Tugas ..................................................62 4.1.4 Kebijakan Pengelolaan Persediaan Barang Dagangan di Toserba Surya Kadipaten ..............................................................................................65 4.1.5 Data Responden ............................................................................... 65 4.1.6 Kemedadaian Audit Internal pada Toserba Surya Kadipaten ............67 4.1.7 Pelaksanaan Tugas Audit Internal .........................................................68 4.1.8 Pelaksanaan Pengendalian Intern pada Surya Toserba Kadipaten ....71 4.1.9 Tujuan Umum Pengendalian Intenal Persediaan Barang Dagangan….. ................................................................................................................81
4.1.10 Tujuan Khusus Pengendalian Internal Barang Dagangan................83 4.1.11 Pelaksanaan Pengelolaan Persediaan Barang Dagangan yang Efektif di Surya Toserba Kadipaten ....................................................................86 4.2 Pembahasan .............................................................................................. 90 4.3 Pengujian Hipotesis ................................................................................ 102
Universitas Kristen Maranatha
4.3.1 Hubungan Fungsi Audit Intern Terhadap Efektfitas Pengendalian Intern atas Persediaan ...................................................................................102 4.3.2 Perhitungan Koefisien Determinasi ...................................................102 4.3.3 Menentukan Arah Pengujian dan Tingkat Signifikasi .....................104 4.3.4 Pengujian Keberartian Koefisien Korelasi .........................................104 BAB V SIMPULAN DAN SARAN ........................................................................ 106 5.1 Simpulan ..................................................................................................... 106 5.2 Saran ........................................................................................................... 107 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)
Universitas Kristen Maranatha
DAFTAR TABEL
TABEL III.1 OPERASIONALISASI VARIABEL .................................................. 50 TABEL III.2 PENAKSIRN KOEFISIEN KORELASI GUIFORD ........................ 58 TABEL IV.1 USIA .................................................................................................. 65 TABEL IV.2 PENDIDIKAN TERAKHIR .............................................................. 66 TABEL IV.3 JABATAN ......................................................................................... 66 TABEL IV.4 MASA KERJA................................................................................... 67 TABEL IV.5 TABEL KOEFISIEN KORELASI RANK SPEARMAN ............... 102 TABEL IV.6 PENAKSIRAN KOEFISIEN KORELASI GUIFORD ................... 103
Universitas Kristen Maranatha
DAFTAR LAMPIRAN Lampiran A Struktur organisasi Surya Toserba Kadipaten ...................................... -1Lampiran B stuktur organisasi berdasarkan saran penulis ....................................... -2Lampian C Kuesioner ............................................................................................. -3Lampiran D Rekapitulasi hasil uji validitas dan reabilitas...................................... -12-
Universitas Kristen Maranatha
Universitas Kristen Maranatha