PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL (Survei pada PT Bio Farma [Persero] Bandung)

Abstract

Internal control is very important for the continuity of a company because without
adequate internal control, the company will face difficulties in achieving normal
operations. The application of accounting information system and the role of internal
audit can help the management in monitoring the company to make sure the internal
control runs effectively and the goal sets by the company can be achieved. The aims
of this study are to determine accounting information system, internal audit and
effectiveness of internal controls at PT Bio Farma (Persero) Bandung. This study is
also conducted to examine simultaneous and partial effect from the application of
accounting information system and internal audit on the effectiveness of internal
control at PT Bio Farma (Persero) Bandung. The populations in this study are
internal auditors in the Pengawasan dan Pengendalian Intern and Quality Assurance
division who audited 113 auditors. Sampling in this study used a non-probability
sampling technique with a type of Convenience Sampling. The data analysis
technique used multiple linear regression analysis with the help of SPSS (Statistical
Product and Service Solutions) version 23. The results of the analysis test show that
accounting information systems and internal audits have an effect on the
effectiveness of internal controls simultaneously. Then, the accounting information
system has a significant positive effect on the effectiveness of internal controls, and
internal audit has a significant positive effect on the effectiveness of internal
controls.