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

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The purpose of ftis sudy is to hw how lhe implemennion intqml audit of payroll, ryaise the efEctiveness of payroll htemal coDtr,ol, and to how how far the rolc of inrqnal ardit in sryorting th effectivm of pyoll intrnal mtol u Bmdrmg Adventist Hospital. The rescarchcr used descriptive mdtod vhere data gmerd anatyze4 pocssed and conchded basd on frcts. Ihta uas collected through distribrilion of qrHiomafue intervieu and docrmtary data fiom Bmdmg Adv€ntis Hospital. In proctssing dete, data rcsult of distribution questionnaire were mb-zcd with R nk Spcrman orrelation satisic, md fun use the tes of significant and cnefficiemt of daermination. lmplemertation of internal audit ar BsDdmg Adventis Hospital is perfumed by internal auditor. lmplementation of intanal audit is dorre once a year, and its implementatim bas b€cn done properly in accordaoe with fte rylicable Eocedure, srarting with lte planning audi! exmination and evahration information, reporting invetigation result, and the las is follow up. Intemal control of payroll at Bandrmg Adventig Hcspital implemented by tte mmpanies thar are based on the internal control element such as organization, auttoriaion systcm, rccording foccdrre, md heahhy practice of hsirs" Effectiveness of intemal conbol ofpayroll seen from tbe pocedure performed and the sepuarion of firnction and respomibilities a Bandmg Adventist Hoapital. Breed on drtisticdl malysis of Rak Spearmaa tk correlaion cafEcient is rs: 0,?63t nfiich means there is a strong and positive relationship bet'w€€n thc role of intemal ardit with the eftctiveness of peyroll hterml control. From the resuls of these calculations can also be concluded thgr the lack of payment of payroll beyond whst had been planned From the sipfficarce te$ rcsrltsr t"a.ra > t,,,d (426,67 > 1,771) with a:0,05, th€se meas thar Ho is rejected and Ha acctprted- Th slmorted with a coefficient of dgermindim 58J4%. Fmm these calculations we can corclude that tt€rc is a sipificmt and positive reldionship betseen the mle of internal audit in $morting effectiverc of payoll internal clntrol. The effect of internal aurdit in stryort effectiveness of paymll internal control is about 58J4% and lhe rcmainder is about 41,667r is inftxnced by other frctors beyond this stdy. I