Pengaruh Pengendalian Internal Gudang Terhadap Aset Perusahaan


  • Herviana Suhenda Putri Unversitas Muhammadiyah Sukabumi
  • Gatot Wahyu Nuhroho Unversitas Muhammadiyah Sukabumi



Control Environment, Control Activities, Risk Assessment, Information and Communication, Monitoring, Company Asset


The research methodology used is associative method with quantitative approach using ordinal scale. The population in this research is all employees of PT. Paiho Indonesia while the sample used is 80 employees of PT. Paiho Indonesia. The type of data used is primary data and secondary data. Primary data were obtained by observing and distributing questionnaires. From the results of questionnaires data that have been collected and then processed using SPSS 24 software consisting of validity test, reliability test, normality test, simple linear regression test, t test and coefficient of determination test.

The results of the research based on t test > t table Control Environment (2,389 > 1,991) so that Ho is rejected and Ha accepted, Control Activities (3,834 > 1,991) so that Ho is rejected and Ha accepted, Risk Assessment (1,534 < 1,991) so that Ho is accepted and Ha rejected, Information and Communication (-0,99< 1,991) so that Ho is rejected and Ha accepted, Monitoring (-2,266 > 1,991) so that Ho is rejected and Ha accepted but also obtained the coefficient of determination R = 0.645 and magnitude Kd = 41,6%. Based on result above, in basic PT. Paiho Indonesia has been implemented the good internal control in the procedure of Computerized Warehousing System toward the Company's Assets, but still need to do some of evaluations  periodically to minimalize the impact that may induce the harm for the company in the future






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