The Analysis of Internal Audit in Supporting Effectiveness of Salary Control in BRI Syariah Branch Citarum Bandung

Mochamad Irfan Ibrahim, Asep Rhamdhan Hidayat, Nurdin Nurdin

Abstract


One of the determinants of the success of a company is the system of Internal Audit good. Similarly, the Islamic bank, internal audit must have quality and its own position either in Internal or External to support the creation of an internal audit function as a watchdog for the company did not experience a loss related to the work program, the purpose and implementation, both in terms of employees' salaries or the assets owned by the company. BRI Syariah no internal audit system, which is run independently by a team that is designated specifically by the company, which is one of the goals for reviewing the effectiveness of payroll, controls undertaken by the company in order to control the salaries in the ranks of employees and other staff. The problems of this research i.e. How Internal Audit in supporting the effectiveness of control wages, salaries How to Control Procedures and How to Analyze the Effectiveness of Internal Audit Control salary. This study aims to determine the Internal Audit in supporting salaries in BRI Syariah, How to Control Procedures salaries in BRI Syariah, and how much influence on the Effectiveness Analysis of Internal Audit Control Salaries in BRI Syariah KCI Citarum Bandung. Research methods used in this research is descriptive analytical method. Data collection techniques used interviews, literature study, and questionnaire. Data analysis is quantitative, and to find the influence of independent and dependent variables using simple regression analysis, hypothesis, and the coefficient of determination. The results showed Internal Audit is already being implemented in accordance with expectations and is being implemented properly. The effectiveness of control for salary in doing an internal audit, from the results of the t test and the coefficient of determination, can be concluded. There is influence between internal audit in supporting the effectiveness of salary control, and a degree of influence amounted to 68.3% and the remaining 31.7% influenced by other factors not examined by the author.

Keywords


Internal Audit, Control Effectiveness, Payroll, Employee

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DOI: http://dx.doi.org/10.29313/syariah.v0i0.2928

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