ANALISIS EFEKTIFITAS PENGENDALIAN INTERNAL PADA BADAN USAHA MILIK NEGARA (STUDI KASUS PADA PT INDUSTRI KERETA API Persero)

The purpose of this research is to assess whether the internal controls are carried out by one of the state-owned PT INKA Madiun has sufficient and effective. The objects of research are the parties who play an important role in the creation of internal control in the company, such as Board of Director, Manager and Employee. Research method that use is descriptive and analysis method, which collect data through library research and field study interview and questioner. The results indicate that internal control in PT INKA is adequate and effective for components control environment, risk assessment, control activity and monitoring. While the component of information and communication is sufficient and effective enough