Pengaruh Pengendalian Internal, Audit Operasional dan Kompetensi Sumber Daya Manusia terhadap Manajemen Persediaan di PT. Fullmoon Jaya Abadi Medan

Abstract

This study aims to determine the effect of internal control, operational audits, and human resource competencies on inventory management at PT Fullmoon Jaya Abadi Medan. This research is causal associative research and the type of data used is qualitative. The data used was obtained from questionnaires and surveys. The analysis methods are descriptive analysis, classical assumption test, multiple linear regression, and hypothesis testing. The population of this study were all permanent employees of PT Fullmoon Jaya Abadi Medan, totaling 75 people. The sampling method used purposive sampling method which resulted in 72 people who fulfill the criteria. The results showed that internal control and human resource competence partially had a positive and significant effect on inventory management, and operational audits partially had a positive and insignificant effect on inventory management. Internal control, operational audits, and human resource competencies simultaneously have a significant effect on inventory management.