Efektivitas Pemeriksaan Intern dan Sistem Pengendalian Intern Penggajian Studi Pada Inspektorat Kota Tangerang Selatan

Holiawati, . and Serra Videa Pratiwi, . (2013) Efektivitas Pemeriksaan Intern dan Sistem Pengendalian Intern Penggajian Studi Pada Inspektorat Kota Tangerang Selatan. Jurnal Ilmiah Akuntansi Universitas Pamulang, 1 (1). pp. 62-74. ISSN 2339-0867

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Abstract

The main purpose of this study is the authors wanted to examine the relationship between variables SPI Inspection Effectiveness Payroll Intern with the presence or absence of the relationship, if any, as well as how closely a significant relationship or not the relationship was . The method used in the preparation of this research is a quantitative method to survey approaches korelasioner so this study may explain the relationship between variables SPI Inspection Effectiveness Intern with Payroll using a questionnaire as a data collection tool . Population studies conducted in South Tangerang City Inspectorate by the number of respondents 50 people. The analysis done by the authors test the validity , reliability testing , and regression test using SPSS package version 17.0 . The results based on the analysis that the author did that internal audit has a very low effect obtained from the correlation ( r) of 0.061 and a coefficient of determination of the calculation of the contribution that internal examination of the effectiveness of Payroll SPI of 0.2 % . Apart from that of the calculation of the regression equation Y = 64 456 + 0.061 X , which means if the Internal Examination has increased by 1 % then the SPI Payroll will increase by 0061 . Examination of the results of this study concluded Intern has an influence on SPI Payroll although the value of the coefficient is not significant influence . However , the internal audit can minimize fraud and negligence as well as having a positive role to improve the effectiveness of SPI Payroll . Keywords : Internal Investigation , SPI Effectiveness Payroll

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 10 Sep 2015 07:57
Last Modified: 06 Jan 2017 07:42
URI: http://eprints.unpam.ac.id/id/eprint/408

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