ANALISIS AUDIT INTERNAL PADA SIKLUS PERSEDIAAN DAN VOLUME PENJUALAN UNTUK MENDUKUNG KEWAJARAN LAPORAN KEUANGAN (Studi Kasus Di Kentucky Fried Chicken Cabang Bintaro)
Abstract
This study aims to analyze the internal audit on the inventory cycle and sales volume to support the fairness of financial statements at Kentucky Fried Chichen Bintaro Branch. This type of research uses a mixed method, namely quantitative and qualitative research. Sources of data used are primary data, namely questionnaires and interviews. The population in this study were 36 employees, and the sample used was as much as the population for questionnaires (random sampling), then for interviews using purposive sampling, namely 3 resource persons, manager, head cashier, stock control. Data analysis techniques for quantitative using path analysis with the help of SPSS, and qualitative using data triangulation. The results show that 1) Sales volume is influenced by internal audit and the sales cycle is 24.9%. As for the financial statements themselves are influenced by internal audit, inventory cycle and sales volume by 54.7%. 2) The results of the partial test are internal audits, the inventory cycle has a significant effect on sales volume. For internal audit and inventory cycle partially significant effect on the financial statements, but the sales volume has no effect on the financial statements. 3) The results of test 1 state that indirectly internal audit through sales volume has no significant effect on the financial statements. The results of test 2 state that indirectly the inventory cycle through sales volume has a significant effect on the financial statements. 4) Characteristics by applying the Periodic Inventory System and the inventory method used is FIFO (First In First Out). 5) Internal audit procedures and steps are that the auditor has prepared the necessary data as a benchmark in determining the suitability of the initial inventory amount with the remaining inventory and the inventory efficiency assessment determined by the company. 6) The supporting factor in the role of internal audit is a system that has been implemented online, then the inhibiting factor is human error and the quality or quantity of existing resources.
Key words : Internal audit, inventory cycle, sales volume, financial reports
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