Peranan Internal Auditor dalam Meningkatkan Efektivitas Pengendalian Internal Persediaan Barang Jadi.
!" #
!" #
!" #
$
$
%
&
'
()*
%+& , ) )/ 00
. ()
. () 1 / 00
4
4
5
2
6
6
Universitas Kristen Maranatha
3
!
7
8
!
!" #
7
!" #
!" #
7
$
#
$
%
&
9
!
%+& , ) )-
7
()*
, . ()
. ()
, / 00 !
1 / 00
2
3
:
Universitas Kristen Maranatha
// ;
<
/= !
$
/
$
.
/>
-
/. 4
-
=/ 4
0
=//
0
=/=
!
0
=/=/
=/==
=/=>4
!
!
(
/)
!
//
Universitas Kristen Maranatha
=/=.4
!
=/=-$
=/>
!
/(
$
!
#
=/
=/>/
!
#
=/>=
@
;
=/>>4
!
=/>.A
=/
!
#
4
=?
B
C
!
>=
=/>-@
!
=/>D;
#
;
>-
!
#
E
>0
.)
=/./
E
.)
=/-
./
=/-/
./
=/-=
.=
=/->
.-
=/-.
.0
=/--$
.(
=/D
!
F
<
=/0
.?
<
'
!
!
4
C
F
=/D/$
==
=.
#
#
=/.
/?
#
-/
E
<
C
'
-=
-.
Universitas Kristen Maranatha
>/
-?
>//
>/=G
-?
$
>/>4
;
F
D/
D>
>/.
F
H
D(
>=
;
(/
>>
$
(/
>>/C
(/
>>=
G
(=
>>>
(.
>.
>-
>D
(F
(0
>-/
((
@
F '
>D/
./
4
'
#
?)
!
.//4
?/
!
./=
#
!
./>
!
./.;
'
. /-
(?
;
#
#
?/
?>
?.
#
?-
#
?0
Universitas Kristen Maranatha
./D;
!
.=
#
?0
!
<
C
??
.=/;
??
.==
@
$
/)/
.=>#
<
.=.!
C
/)=
4
/)-
.=-
/)-
.>
/)D
.>/4
!
C
!" #
.>=
!
#
$
!
..
#
..=#
..>
-/
4
<
C
'
../4
/)0
/)?
@
4
/)D
/)?
4
$
'
///
//=
4
//.
-=
//(
/=)
9
Universitas Kristen Maranatha
!
!
"
! #$ % &'"
#& "." *& *
' /* #
!
'#$ *
) * '# "
!
/& "
*.'#$ #
!
/& "
!
"2 &)#( #
% !
*.'#$ #
#()%)" # $ # *&")+ #
'" ! *
!
,001
001
"$ * "% #
"$ * "% #
'" ! *
"'$)3&
9
#(% &
*
#$ $ % #
& #
'+ #
001
001
000
Universitas Kristen Maranatha
+
"0 % +
" #(%
+
"6
2 .7
( #
+%" #
2 .
# !& #
9
45
,0
Universitas Kristen Maranatha
+. " #
+. " #
&
!
) * '# "
8
066
#
*.'#$ #
"
!9:
0;<
+. " #
&")%&)"
"( # * *
0-1
+. " #
&")%&)"
"( # * *
0-0
+. " #
'#&'2 "'(" +
+. " #
'#&'2 "
+. " #
'#&'2 )" &
.)&)* #
+. " #
'#&'2 )" &
" #& 2
+. " #
"'* $)"
"* $
+. " #
'%)+ #
"&) &'3%
+. " #
'%)+ #
"&)
+. " #
! 7 !
! +
"=
#
*!
+ " %* #
+ " %*
#
"* $
0-6
#
0-4
+ " %*
#
0-<
0-,
" #(
$
& " !
040
04-
#
*&" )* &
9
044
04<
Universitas Kristen Maranatha
!
Universitas Kristen Maranatha
#
$
$
$
#
$
$
$
$
$
#
$
%
&
"
Universitas Kristen Maranatha
(
#
#
)
#
*
$
$
$ +
(
,
+
$
$
$
$
$
'
Universitas Kristen Maranatha
#
+
%
!
(
%
)
&
&
" # $%
&$&
%
%$
'
*
(
%
.
+
/
-
Universitas Kristen Maranatha
" +
$
$/
'
$
$
/
+
$,$
#
$
.
!
" !
$
$
' !
$
$
-
$
1
$
.
%
1
$
$
0
Universitas Kristen Maranatha
%
,
1
$
# #
%
3
1
%
1
# #
2
Universitas Kristen Maranatha
!
$
"#
%
%
"
&
"
"
$
'"
" $
'
'
$
(
"
&
!&
#
$
$
%
&
*
&
) %
)
&
"
"
&
+ ) +
"
" $
"
'
%
$ $
$
,
Universitas Kristen Maranatha
.
"
-
)
"
"
"
$
"
$
/
"
"
)
"
"
1
!01 #
" &
$
)
$
"
$
"
"
"
!
0 "
$
"#
%
'
'
0
)
"
"
$
$
"
"
"
$
"
"
$
"
$
$
-
Universitas Kristen Maranatha
(
"
$
"
$
3 !
"
3
#
%"%"
3
!
*
4
/
"
"
4
#
%
%
"
'"
$
$
"
"
'"
'"
"
$
-
!
+
"#
"
%
"
"
'
!
"#
+
$
"
$
$
"
$
%"%"
$
$
"
1
$
$
(
"
"
""
"
"
$
$
"
2
Universitas Kristen Maranatha
*
"
"%
"
"
& "% "
%
%
)
$
"
$
%
$
-
"
1
"
01 !0 "
#
"
678
9
'
$
:
+
"
(78
"
' % " )'
"
3
"
$
"
"
$
"
$
$
"
% %
'"
$
"
"
5
Universitas Kristen Maranatha
'
$
"
$
"
'
$
"
"
$
(
$
%
"
$
$
"
" +
"
"
"
*
"
"
&
$
"
)
"
"
6
Universitas Kristen Maranatha
-
&
"
"
&
"
"
%
"
)
"
!
"#
'
'
$
;
Universitas Kristen Maranatha
! "" #
"
& '
) *
(
! "" +
& "
,-
$ %
%
#
&
"
.
*
! "" +
"+
#
&
& "
,- "
! "" +
*
0
, 1
22.
( ' 4 *
-
!
2 *
80
5
"+
%
%%
#
&
'3
5 %0"
%
' 6
7, ! 3
! "" +
0
5 %0"
+
/
"+
9
' 6
+
#
& %
&
( ' 4 *
+
& %
222
!
0 -*5 $ 4 %
& 4
-*5
'
,
: +%
( ' 4 *
'' 0
-0'
0"
, " '
0"
22
%
%0
+
, " '
!
$ 4 %
"
"
'3 & %
$
& %
% *0
'3 & %
#
0
22)
( ' 4 *
0
"'
, " '
*
'3 & %
Universitas Kristen Maranatha
# ;
<
22)
& %
+
0
. %
=
#%
=
%
, '
*
,04
,0<
> "
222
!
*0
-0%0 , 0 *
8
"
.
, " '
!
>04 '
!
$ 4 %
>04 ' !
7 4
" ;
22?@
/
#
$ %
7 "" ' = ,
+
%%
#
$ %
&8
5
%%
"1
-
4
"1
-
, " '
< "
0 4
'3 & %
0 4
$
"
'3 & %
7
22
& < 7"
,
+
#
$ %
/
0
!
%%
,
+
7"
4
%
0 $ 4 %
/
2)
& < 7"
,
+
>
22?
4 *
" 44 & %
&
#
' & <
7"
0 0< & <
7"
'
$ % 8
&
'
!" #
!" #
$
$
%
&
'
()*
%+& , ) )/ 00
. ()
. () 1 / 00
4
4
5
2
6
6
Universitas Kristen Maranatha
3
!
7
8
!
!" #
7
!" #
!" #
7
$
#
$
%
&
9
!
%+& , ) )-
7
()*
, . ()
. ()
, / 00 !
1 / 00
2
3
:
Universitas Kristen Maranatha
// ;
<
/= !
$
/
$
.
/>
-
/. 4
-
=/ 4
0
=//
0
=/=
!
0
=/=/
=/==
=/=>4
!
!
(
/)
!
//
Universitas Kristen Maranatha
=/=.4
!
=/=-$
=/>
!
/(
$
!
#
=/
=/>/
!
#
=/>=
@
;
=/>>4
!
=/>.A
=/
!
#
4
=?
B
C
!
>=
=/>-@
!
=/>D;
#
;
>-
!
#
E
>0
.)
=/./
E
.)
=/-
./
=/-/
./
=/-=
.=
=/->
.-
=/-.
.0
=/--$
.(
=/D
!
F
<
=/0
.?
<
'
!
!
4
C
F
=/D/$
==
=.
#
#
=/.
/?
#
-/
E
<
C
'
-=
-.
Universitas Kristen Maranatha
>/
-?
>//
>/=G
-?
$
>/>4
;
F
D/
D>
>/.
F
H
D(
>=
;
(/
>>
$
(/
>>/C
(/
>>=
G
(=
>>>
(.
>.
>-
>D
(F
(0
>-/
((
@
F '
>D/
./
4
'
#
?)
!
.//4
?/
!
./=
#
!
./>
!
./.;
'
. /-
(?
;
#
#
?/
?>
?.
#
?-
#
?0
Universitas Kristen Maranatha
./D;
!
.=
#
?0
!
<
C
??
.=/;
??
.==
@
$
/)/
.=>#
<
.=.!
C
/)=
4
/)-
.=-
/)-
.>
/)D
.>/4
!
C
!" #
.>=
!
#
$
!
..
#
..=#
..>
-/
4
<
C
'
../4
/)0
/)?
@
4
/)D
/)?
4
$
'
///
//=
4
//.
-=
//(
/=)
9
Universitas Kristen Maranatha
!
!
"
! #$ % &'"
#& "." *& *
' /* #
!
'#$ *
) * '# "
!
/& "
*.'#$ #
!
/& "
!
"2 &)#( #
% !
*.'#$ #
#()%)" # $ # *&")+ #
'" ! *
!
,001
001
"$ * "% #
"$ * "% #
'" ! *
"'$)3&
9
#(% &
*
#$ $ % #
& #
'+ #
001
001
000
Universitas Kristen Maranatha
+
"0 % +
" #(%
+
"6
2 .7
( #
+%" #
2 .
# !& #
9
45
,0
Universitas Kristen Maranatha
+. " #
+. " #
&
!
) * '# "
8
066
#
*.'#$ #
"
!9:
0;<
+. " #
&")%&)"
"( # * *
0-1
+. " #
&")%&)"
"( # * *
0-0
+. " #
'#&'2 "'(" +
+. " #
'#&'2 "
+. " #
'#&'2 )" &
.)&)* #
+. " #
'#&'2 )" &
" #& 2
+. " #
"'* $)"
"* $
+. " #
'%)+ #
"&) &'3%
+. " #
'%)+ #
"&)
+. " #
! 7 !
! +
"=
#
*!
+ " %* #
+ " %*
#
"* $
0-6
#
0-4
+ " %*
#
0-<
0-,
" #(
$
& " !
040
04-
#
*&" )* &
9
044
04<
Universitas Kristen Maranatha
!
Universitas Kristen Maranatha
#
$
$
$
#
$
$
$
$
$
#
$
%
&
"
Universitas Kristen Maranatha
(
#
#
)
#
*
$
$
$ +
(
,
+
$
$
$
$
$
'
Universitas Kristen Maranatha
#
+
%
!
(
%
)
&
&
" # $%
&$&
%
%$
'
*
(
%
.
+
/
-
Universitas Kristen Maranatha
" +
$
$/
'
$
$
/
+
$,$
#
$
.
!
" !
$
$
' !
$
$
-
$
1
$
.
%
1
$
$
0
Universitas Kristen Maranatha
%
,
1
$
# #
%
3
1
%
1
# #
2
Universitas Kristen Maranatha
!
$
"#
%
%
"
&
"
"
$
'"
" $
'
'
$
(
"
&
!&
#
$
$
%
&
*
&
) %
)
&
"
"
&
+ ) +
"
" $
"
'
%
$ $
$
,
Universitas Kristen Maranatha
.
"
-
)
"
"
"
$
"
$
/
"
"
)
"
"
1
!01 #
" &
$
)
$
"
$
"
"
"
!
0 "
$
"#
%
'
'
0
)
"
"
$
$
"
"
"
$
"
"
$
"
$
$
-
Universitas Kristen Maranatha
(
"
$
"
$
3 !
"
3
#
%"%"
3
!
*
4
/
"
"
4
#
%
%
"
'"
$
$
"
"
'"
'"
"
$
-
!
+
"#
"
%
"
"
'
!
"#
+
$
"
$
$
"
$
%"%"
$
$
"
1
$
$
(
"
"
""
"
"
$
$
"
2
Universitas Kristen Maranatha
*
"
"%
"
"
& "% "
%
%
)
$
"
$
%
$
-
"
1
"
01 !0 "
#
"
678
9
'
$
:
+
"
(78
"
' % " )'
"
3
"
$
"
"
$
"
$
$
"
% %
'"
$
"
"
5
Universitas Kristen Maranatha
'
$
"
$
"
'
$
"
"
$
(
$
%
"
$
$
"
" +
"
"
"
*
"
"
&
$
"
)
"
"
6
Universitas Kristen Maranatha
-
&
"
"
&
"
"
%
"
)
"
!
"#
'
'
$
;
Universitas Kristen Maranatha
! "" #
"
& '
) *
(
! "" +
& "
,-
$ %
%
#
&
"
.
*
! "" +
"+
#
&
& "
,- "
! "" +
*
0
, 1
22.
( ' 4 *
-
!
2 *
80
5
"+
%
%%
#
&
'3
5 %0"
%
' 6
7, ! 3
! "" +
0
5 %0"
+
/
"+
9
' 6
+
#
& %
&
( ' 4 *
+
& %
222
!
0 -*5 $ 4 %
& 4
-*5
'
,
: +%
( ' 4 *
'' 0
-0'
0"
, " '
0"
22
%
%0
+
, " '
!
$ 4 %
"
"
'3 & %
$
& %
% *0
'3 & %
#
0
22)
( ' 4 *
0
"'
, " '
*
'3 & %
Universitas Kristen Maranatha
# ;
<
22)
& %
+
0
. %
=
#%
=
%
, '
*
,04
,0<
> "
222
!
*0
-0%0 , 0 *
8
"
.
, " '
!
>04 '
!
$ 4 %
>04 ' !
7 4
" ;
22?@
/
#
$ %
7 "" ' = ,
+
%%
#
$ %
&8
5
%%
"1
-
4
"1
-
, " '
< "
0 4
'3 & %
0 4
$
"
'3 & %
7
22
& < 7"
,
+
#
$ %
/
0
!
%%
,
+
7"
4
%
0 $ 4 %
/
2)
& < 7"
,
+
>
22?
4 *
" 44 & %
&
#
' & <
7"
0 0< & <
7"
'
$ % 8
&
'