EFEK UNTUK AUDIT INTERNAL UNTUK PENCEGAHAN DEBIT BURUK

Abstract

Lending is done in the context of helping to boost economics activity. Credit is much needed by community used to leverage in goods and services, purchase of raw materials and capital goods. In the process of bank lending, the effectiveness of internal audit is very important, because the purpose of internal audit is assists members of organization in order to carry out responsibilities effectively. Internal audit would conduct the analysis, assessment and advice.
This study aims to determine the effect of internal audit to bad debts prevention. The research method were used is explanatory method with survey approach. As for the sample in this study use a hypothetical saturated sample, and test using t test
Based on research result in this study concluded that internal audit effect to bad debts prevention, This is shown by the result of tcount 4.205 which is higher than the ttable 0.059. This means Ho is rejected and Ha is not rejected.
Keywords : internal audit and prevention of bad debts.