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Abstract

Audit manajemen atas penerimaan kas tidak terlepas dari sistem akuntansi yang diterapkan dan dianut serta personil yang melaksanakan dan menaati prosedur atau kebijakan yang telah ditetapkan perusahaan agar dapat mencegah kemungkinan timbulnya kegiatan penyelewengan dan penggelapan yang dapat merugikan perusahaan. Pembagian kerja yang jelas dalam unit kerja yang baik dapat membantu manajemen memonitor segala aktivitas yang ada di perusahaan dan meminimalkan risiko teradinya kecurangan dan kerugian bagi perusahaan. Penelitian ini dilakukan pada 150 swalayan  yang tersebar di pulau Sumatera dan pulau jawa. Alat Uji yang digunakan adalah SEM PLS, metode yang digunakan  adalah metode deskriptif dan verifikatif. Hasil penelitian menunjukan bahwa prediksi promosi penjualan, audit manajemen, peran audit program berpengaruh terhadap penerimaan kas Era Covid-19.

Keywords

Promosi Penjualan, Audit Manajemen, Peran Audit Program, Penerimaan Kas Era Covid-19

Article Details

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How to Cite
Hertati, L. . (2021). Promosi Penjualan, Audit Manajemen, dan Peran Audit Program terhadap Penerimaan Kas Era Covid-19. Economics and Digital Business Review, 2(1), 61–86. https://doi.org/10.37531/ecotal.v2i1.25
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