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PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PENGGAJIAN PADA PT. ALDIRA BERKAH ABADI MAKMUR

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ABSTRACT TIIE ROLE OF, INTERNAL AUDIT IN SUPPI0RTING EFEcTTvEIYEss OF PAYROLL INTERNAL CONTROL AT PT. ALDIRA BERKAII ABADI MAKMUR By Yenderson Simbolon The purpose of this study is to know how the implementation internal audit of payroll, appraise the effectiveness of payroll intemal control, and to know how far the role of intemal audit in supporting the effectiveness of payroll intemal control at PT. Aldira Berkah Abadi Makmur. Tbe researcher used descriptive method where ,lata gathered, aruly?d, processed and conclude based on facts. Data was collected through distribution of questionnaire, interview, and documentary data from PT. Aldira Ba*ah Abadi Makmur. ln processing dat4 data rcsult of distribution questionnaire were analyzed with pearson product moment correlation statistic, and then use th€ test of significant and coefficient of determinatioDImplementation of int€mal audit in this companies per:fonned by intemal auditor. ImFlementation of internal audit is done onc€ a year, and its implementation has been done properly in accordance with the applicable proccdure, starting with the plarming audit, examination and evaluation information, reporting investigation rcsult, aDd follow up. Intemal control of payroll at PT. Aldira Berkah Abadi Malcrnur implemented by the companies that are based of the intemal control element such as organization, authorization systenL recording procedure, and healthy practice of business. Effectiveness of internal control of payroll seen from the procedure performed and the separation of function on responsibilities at PT. Aldim Berkah Abadi Maknur Based on statistical analysis of pearson product momen! the correlation coefficient is r {.6696 which means there is strotrg and positive relationship between the mle of intemal audit with the effectiveness of pa.yroll intemal conrol. From the result of these calculations can also be concluded that the lack of payment of payroll beyond what had been planned. From the sipificance test rcsult, tco,r.rr ) tt .ote Q.7172 > 1.740) with o = 0,05, these means that Ho is reject€d and Ha accepted and coefficient of determination 44.84Vo. From these calculations we can conclude that there is a significant and positive relationship bet'ween the role of intemal audit in supporting effectiveness of payroll internal control. The effect of intemal audit in support effectiveness payroll internal control is at:rl;rfi 44.84%o and the remainder is about 55.16% is influenced by other factors beyond this study.