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Peranan Sistem Pengendalian Intern Dalam Efektivitas Penggajian Pada PT. Graha Curah Niaga, Jakarta

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This research was conducted to evaluate the intemal control of payroll, payroll achievement and to determine the effectiveness of intemal control role in the effectiveness ofthe payroll at PT. Graha Curah Niag4 Jakarta. This research was conducted using descriptive methods, where data are collected based on existing facts, and then processed, analyzed and finally a conclusion. The data obtained tkough interview and documenry data analyzed qualitatively to determine the effectiveness of the payroll. Data obtained through a questionnaire (questionnaire) will be analyzed through statislical analysis, Spearman rank correlation coefficient analysis, hypothesis testing and analysis of coefticients of determination. Implementation of internal confiols within the payroll that is applied in PT. Graha Curah Niaga, Jakarta is based on the payroll procedures of the Personnel create payroll based on the attendance list of all employees, the financial department to pay salaries through a transfer between accounts, the accounting department doing payroll records and documents - relevant documents such as attendance lists, payroll, payroll trarsfers, cash-out proof, and paychecks. Achieving effectiveness of payroll in the year 2009 have been effective is equal to 94,13o/o. Based on statistical analysis, Spearman rank correlation was obtained koefesiensi (rs):0.89,{4 which means that there is a sfrong and positive relationship between the variables X (intemal control) with a variable Y (the effectiveness of the payroll). Based on the hypothesis test showed that t orq,l,r"d ""r* : 5.9982 and t criticol rd,e: 1.833 with o : 0.05, which means thal t ".ro"ut a "ah," ) t c,iticar u* then Ho is rejected and Ha acceped. This means there is a significant and positive relationship between the variables X (internal control) with a variable Y (the effectiveness of the payroll). This means that the coefEcients of determination .|KD) : 79.99% change in variable Y (the effectiveness of payroll) is indicated by the change of variable X (internal control) amounted to 79.99o/o and 20:01%, the rest can be shown to other factors beyond this study.