EVALUASI PENGENDALIAN INTERN PENGGAJIAN DI PT. BINA TARUNA SECURITY

Abstract

In relation to the internal control structure, namely the control environment, control activities and monitoring related to payroll and wages, and payments, therefore audits are needed to monitor and assess payroll, wages and payments. This study aims to determine the evaluation of payroll internal control at PT. Bina Taruna Security. This research uses a type of descriptive qualitative research, where the informant in this study is the financial department of PT. Bina Taruna Security. Sumber are mainly respondents or actors involved in research through interviews and field observations. Activities in qualitative data analysis are carried out interactively and continue continuously until complete until the data is saturated, namely data reduction, data presentation, and conclusions. Based on the results of research evaluation of internal control over payroll of PT . Bina Taruna Security is broadly in accordance with the applicable payroll system. Elements of honor formation at PT. Bina Taruna Security consists of basic salary and benefits