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PERANAN INTERNAL AUDIT TERHADAP EFEKTIFITAS PENGENDALIAN INTERN DAN GAJI PADA RUMAH SAKIT ADVENT BANDUNG

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THE, ROLE OF INTERNAL AUDTT TOWARD EFFECTIYEITESS ON WAGES AND SALARY INTERNAL CONTROL AT RUMAE SAKIT AD}'ENT BAI{DT]NG Byr Rihot J. Butar-butar The purpose of this research is to know the role of Intemal Audit, the implementation of wages and salary internal control and the role of intemal audit toward effectiveness on wages and salary intem control at Rumah Sakit Advent Bandung. The researcher and descriptive method where data gathered analyzed and concluded based on facts. For primary data researcher use are questionnaire, and for then secondary data the researcher track down through document from Rumah Sakit Advent Bandung which was processed and analyzed trough Rank Spearman do sigrrificant test and coefficient determination. Implementation of internal audit in Rumah Sakit Advent Bandung is conducted by internal auditor. Intemal audit is in accordance wrth the procedures that occur, it start with doing investigation planning, implementation planning, reporting investigation result, and the last is follow up. Wages and salary intemal control in Rumah Sakit Advent Bandung is implemented which is there is intem contol elements in it, such as organization, authorization system, recording procedure, and healthy practice of business. Wages and salary intemal 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 Rank Spearman analysis the correlation of coeffrcient is (r.):0.7496 it means that the relation between implementation of intemal audit toward effecfiveness of wages and salary internal control is strong and positive. According to the hy,pothesiS, Larcr.rlated nlue: 4 0833 and o : 0.05 with t.,;,i",r *r* = 1.1771. So t""r",,r,t a ud," ) t""u""r *"1u" with the result tI. is rejected. I concluded that there is significant relationship between the role of intemal audit toward effectiveness wages and salary intemal control in Rumah Sakit Advent Bandung. The effect of internal audit toward effectiveness wages and salary intem control is abotx 56.19% and the remainder is about 43 18% is caused by another factors outside of this research.