EVALUASI DAN PERSEPSI PERSONEL HOTEL TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL (STUDI KASUS PADA LPP CONVENTION HOTEL YOGYAKARTA)

• Main Authors: , Asfeni Nurullah, , Taufikur Rahman, S.E., M.B.A
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/119355/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=59352
• Institution: Universitas Gadjah Mada

This research aims to assess and evaluate the effectiveness of internal controls at LPP Convention Hotel Yogyakarta and to determine personnel perceptions toward the effectiveness of internal controls. The analysis technique is used to compare observations and questionnaires with the internal control theory by COSO. The analysis classified each components of internal control. While the analysis techniques for personnel perception using chi�square test. The results of the analysis data from the questionnaires showed that the internal controls are performed by LPP Convention Hotel Yogyakarta had adequate but less effective. Weaknesses in risk assessment component in this category is less feasible with a percentage of 50%. This is because of LPP Convention Hotel not maximized in anticipation of guest complaints. While the results chi-square test showed that there is a correlation between the personnel perception and the effectiveness of internal control. The better of understanding of personnel,it is likely that internal controls are also getting better and effective.