PENGARUH PENERAPAN AUDIT MANAJEMEN TERHADAP INVENTORY TURNOVER PADA APOTEK DI INDONESIA

Abstract

Low inventory turnover in Indonesian pharmacies indicates inefficiencies and potential fraud risks in inventory management. Forensic audit is an investigative audit approach aimed at detecting irregularities and strengthening internal control. This study aims to analyze the effect of management audit implementation on inventory turnover control in pharmacies with turnover levels below 20%. This research uses a quantitative approach with a survey method involving 35 pharmacies in Indonesia. Data were analyzed using validity tests, reliability tests, and simple linear regression analysis. The results show that management audit has a positive and significant effect on inventory turnover control. These findings indicate that the implementation of management audits improves transparency, accuracy of inventory records, and efficiency of pharmaceutical inventory management.