Nurhafilah, Defana (2022) ANALISIS PENGARUH PERMINTAAN HARGA IMPOR BARANG ASAL CHINA, AUSTRALIA, INDIA KE INDONESIA TERHADAP PENGAWASAN BEA MASUK OLEH AUDIT INTERNAL ATAS SIKLUS PEMBELIAN IMPOR BARANG HASIL BUMI DI PT. RIZKI SELARAS PADA TAHUN 2018-2019. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Audit internal yang ada pada PT Rizki Selaras dapat membantu manajemen dalam menentukan sebuah keputusan dan memantau kegiatan managemen agar berjalan dengan efektif. Akan tetapi masih sering terjadi dengan munculnya respons SPTNP dari pihak custom Bea dan Cukai yang menimbulkan biaya berupa denda yang harus dibayarkan serta kekurangan bea masuk yang ditetapkan. Sering kali keputusan SPTNP yang dikeluarkan karena gugurnya Fasilitas Impor yang berasal dari 3 negara, yaitu China, Australia, dan India. Penelitian ini bertujuan untuk mengetahui apakah berpengaruh permintaan harga Impor Barang asal China, Australia dan India terhadap Pengawasan Bea Masuk Oleh Audit Internal Atas siklus pembelian impor barang hasil bumi di PT. Rizki Selaras. Metodologi penelitian ini menggunakan Explanatory research dengan pendekatan kuantitatif, serta pengukuran data menggunakan harga dalam bentuk CFR Atau CNF satuan USD dengan atau tanpa fasilitas Impor yaitu ACFTA, AANZFTA, dan AIFTA. Berdasarkan hasil penelitian Harga Impor Barang Asal China berpengaruh Negatif Tidak Signifikan terhadap Pengawasan Bea Masuk Oleh Audit Internal Atas Siklus Pembelian Impor Barang Hasil Bumi. Sedangkan Harga Impor Barang Asal Australia berpengaruh Positif Signifikan terhadap Penyaluran Bea Masuk Oleh Audit Internal Atas Siklus Pembelian Impor Barang Hasil Bumi. Kemudian Harga Impor Barang Asal India berpengaruh Positif Signifikan terhadap Penyaluran Bea Masuk Oleh Audit Internal Atas Siklus Pembelian Impor Barang Hasil Bumi. Kata Kunci : China, Australia, India, Bea Masuk, Audit Internal Internal audits at PT Rizki Selaras can help management in determining a decision and monitoring management activities to run effectively. However, it still often occurs with the emergence of SPTNP response from customs and excise parties that incur costs in the form of fines to be paid and a lack of established import duties. Often SPTNP decisions are issued due to the fall of Import Facilities originating from 3 countries, namely China, Australia, and India. This research aims to find out whether the effect of import price demand of goods from China, Australia and India on Import Supervision by Internal Audit of the cycle of purchasing imports of goods produced in PT. Rizki aligned. This research methodology uses Explanatory research with a quantitative approach, as well as data measurement using prices in the form of CFR or CNF usd units with or without import facilities namely ACFTA, AANZFTA, and AIFTA. Based on the results of research on The Price of Import of Goods From China has an insignificant negative effect on the Supervision of Import Duties by internal audits of the purchasing cycle of imports of goods. While the Import Price of Australian Goods has a Significant Positive Effect on the Distribution of Import Duties By Internal Audits of the Purchasing Cycle of Imported Goods of Produce. Then the Price of Import of Goods from India has a Significant Positive Effect on the Distribution of Import Duties By Internal Audit of the Purchasing Cycle of Imported Goods of Goods. Keywords : China, Australia, India, Import Duties, Internal Audit
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110255 |
| Uncontrolled Keywords: | China, Australia, India, Bea Masuk, Audit Internal China, Australia, India, Import Duties, Internal Audit |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 19 May 2022 04:31 |
| Last Modified: | 19 May 2022 04:32 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/61318 |
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