Text

PERANAN AUDTT INTERNAL, TERHADAP EFEKTIVITAS PENGENDALIAN REVENUE PADA PDAM TIRTA RAHARJA Kabupaten Bandung

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT TIIE ROLE OF INTERNAL AI,]DIT EFFECTTVENESS IN CONTROLLING REVENUE AT PDAM TIRTA RAHARJA KABI.'PATENBANDI.JNG By: Samuel Marbm The purpose of this study was to find out how the implementation of significant intemal audit in PDAM Tirta Raharja Bandrmg District how the effectiveness of revenue in PDAM Tirta Rshada Bandrmg regency, and to know about the role of irtemal audit ofthe efrectiveness ofrevenue. The method used is descriptive research, where data is collected based on the facts, then processe{ analfzed and finally a conclusion- Technique data collecting by inteniew, questionnaire and submit documentation of study obtained from the management. Questionnaire data were statistically processed using the Spearman rank correlation analysis, hypothesis testing, and analysis of the correlation coefficienl Based on the results of research conducte4 it has been known to the implementation of int€mal audit rmit in PDAM Bandung Dstrict Raharja directly responsible to the chief executive. Implernentation of intemd audits carried out by following an audit progrn that has been determined. Effectiveness of controls perfomred in the presence of organizational structure, system of authorization and authority, procedures and practices ofrecording sound. Based on statisical analysis using Spearman rank correlation coefficient formul4 then rs : 0.60 is obtained which describes the relationship between intemal audit role with revenue control is a powerful and positive. From the hlpothesis test conducted showed thar tcqrP t{fl", ie 2.7M> 1.771 cat be concluded that Ho is rejected. The contribution of intemal ardit of the effectiveness of rcvenue nras 36% and the rcst 64% influenced by other factors.