EFEKTIVITAS PELAKSANAAN PENGENDALIAN INTERNAL TERHADAP KAS DI PT X

Authors

  • Dina Amalia Mahmudah

DOI:

https://doi.org/10.31941/jebi.v22i01.769

Abstract

Kas pada dasarnya bersifat likuid, oleh karena itu, banyak orang cenderung menjadikan kas sebagai objek tindakan fraud. Penelitian ini bertujuan untuk mengevaluasi kembali pengendalian internal atas, menganalisis semua prosedur yang berkaitan dengan kas di PT X. Evaluasi terhadap pengendalian internal didasarkan pada salah satu komponen pengendalian internal COSO (Komite Organisasi Sponsoring Komisi Treadway) pengendalian internal, yaitu pengendalian aktivitas. Hasil wawancara akan diklasifikasikan berdasarkan metode Champion untuk menentukan tingkat efektivitas atau kecukupan pengendalian internal di perusahaan. Penelitian ini menunjukkan bahwa kontrol internal kas PT X tidak memadai.

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Published

2019-03-30

Issue

Vol. 22 No. 01 (2019): JURNAL EKONOMI DAN BISNIS MARET 2019

Section

Artikel

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