Pengaruh Pengendalian Intern Terhadap Perlindungan Atas Persediaan barang Pada PT. Matahari Department Store Tbk Cabang Manhattan Time Square Medan

Abstract

This study has the objective, namely to determine the effect of internal control on the protection of inventory at PT. Matahari Departement Store, Tbk Manhattan Time Square Medan Branch. The population taken was all employees of matahari and the sample used was only 30 people consisting of the expedition, area, and bookkeeping. While the type of data used is quantitative data, which is done through data collection techniques with a questionnaire in the field. Then the source of the data used is primary data. For data analysis techniques is a simple linear analysis using the help of IBM SPSS Statistics 21 Software. The results showed that internal control has a positive and significant effect on inventory protection.