Peranan Audit Internal dalam Menunjang Efektivitas Pengendalian Internal Gaji: Studi Kasus pada Perum Perumnas Regional IV
Daftar Isi:
- In every company there must be a payroll activity, it is one issue that requires serious attenttion from management. In the much-neede Payroll activity management a good salary bacause salary is a process whose implementation requirs an adequate control in order to avoid distrotions agency, which can be detrimental. This study aims to determine the implementation of internal audit in the payroll process. The research was conducted at Regional IV Perumnas located on Jl Surapati, 120, Bandung. In this study researchers conducted a case study using descriptive analysis of the research methodology of data collection conducted by questionnaire, interview, observation and research literature and methods used to test the hypothesis is a statistical method proposed by DJ Champion. Based on the results of questionnaires and hypothesis testing is done, the result obtatined by calculating the percentage of 91,95% so it can be concluded that internal audits are conducted with adequate role in supporting the effectiveness of internal control salary, is acceptable.