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PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN PENAGIHAN PIUTANG PADA RUMAH SAKIT ADVENT BANDUNG

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The purpose of this research was to determine how the implementation of an intemal audit on the collection of accounts receivable, determine the effectiveness of the collection of accounts receivable and to know how big a role of the intemal audit in supporting the effectiveness of the collection of the accormts receivable in Bandung Adventist Hospital , located at Cihampelas street No. 16l, Bandung. In the process of this research, the method used by the author is descriptive method in which the data collected were obtained by interviews was analyzed qualitatively, the data were analyzed qualitatively documentation, and deploy a number of quesfiomaires to the relevant parties to be analyzed statistically. Measurement scale used is Guttman scale and using Pearson Product Moment correlation, coefficient of determination and statistical analysis using the t test with a= 0,05. Based on the research rcsult shows that the Bandung Adventist Hospital has been conducting internal audits pretty well. It can be seen from the results of the interview in which the intemal audit planning, audit implementation, reporting and follow-up has been done quite well. Effectiveness of collection of accounts receivable Bandung Adventist Hospital W 9O%, which means it's quite effective, in which limits the tolerance level of l0% . Based on statistical analysis using Pearson Product Moment correlation coefficient formul4 ths 6[tained results or the correlation coefiicient r: 0.63 which gives an indication that there is a significant role of the intemal audit of the effectiveness of the control collection of accounts receivable is strong and positive . And hypothesis testing shows that t oiti""l "rtre ) t ot",,lu"d ,"rue, ie 2.584 > 1.812 , it can conclude that H, is rejectd which means a significant and positive relationship . The role played by intemal audit of the effectiveness of control is the collection of accounts receivable zrmountd to 39,690/0 and the remaining 60,31%o is influenced by other factors outside ofthe research.