EVALUASI PENERAPAN PENGENDALIAN INTERNAL ATAS SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT PPP

Abstract

This research discusses about evaluation of the implementation of internal control in the accounting system for purchasing raw materials at PT PPP following the five components of internal control according to The Treadway Commission Sponsoring Organizations Committee (COSO). There are five components of internal control according to The COSO, namely the Controlling Environment, Expenditure, Monitoring, Information and Communication, and Supervision. The author uses qualitative research with descriptive research. Data collected for this research uses related field research methods, discusses ongoing company operations, and objects used that support related activities. The results showed how the implementation of internal control in the component of the Control Environment, Risk Assessment, Information and Communication, and Oversight was appropriate and the control activities component was not following the principles of COSO. This greatly reduces the security of company documents.