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PERANAN INTERNAL AUDIT DALAM MENINGKATKAN EFEKTIFITAS PENGENDALIAN INTERN UPAH DAN GAJI PADA RUMAH SAKIT ADVENT BANDUNG

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ABSTRACT THE ROLE OF INTERNAL AUDIT IN IMPROVING THE EFFECTIVENESS ON WAGES AND SALARY INTERNAL CONTROL AT RUMAH SAKIT ADVENT BANDUNG By: Ami Liani The purpose of this research is to know the role of Internal Audit, the implementation of wages and salary internal control and the role of internal audit toward effectiveness on wages and salary intern control at Rumah Sakit Advent Bandung. This research was conducted with descriptive method is to collect, process, and analyze using the Pearson product moment correlation coefficient to determine, tests of significance, and the coefficient of determination. Implementation of internal audit in Rumah Sakit Advent Bandung is conducted by internal auditor. Internal audit are conducted in accordance with the related elements, such as independence, professional proficiency, scope of work, and the implementation of inspection activities with a mean of 4.3 and a total percentage of 86%. Wages and salary internal control in Rumah Sakit Advent Bandung is implemented which is there is intern control elements in it, such as organization, authorization system, recording procedure, and healthy practice of business with a mean of 4.13 and a total percentage of 82.6%. Wages and salary internal control that operated has given an effective result as it can be seen from the procedure and there were separation of function and authority in Rumah Sakit Advent Bandung. Based on Pearson Product Moment analysis the correlation of coefficient is (r) = 0.2274 it means that the relation between implementation of internal audit toward effectiveness of wages and salary internal control is weak. According to the hypothesis, tcalculated value =15.8588 and α = 0.05 with tcritical value = 1.1771. So tcalculated value > tcritical value with the result Ho is rejected. I concluded that there is significant relationship between the role of internal audit in improving effectiveness wages and salary internal control in Rumah Sakit Advent Bandung. The effect of internal audit in improving effectiveness wages and salary intern control is about 5.17% and the remainder is about 94.83% is caused by another factors outside of this research.