Peranan Auditor Internal terhadap Kinerja Organisasi (Studi Kasus pada Dinas Pendapatan Daerah (DISPENDA) Bandung).
!
"#$
%
'
&
&
&
(
)
+ ,
+
'
*
(*)
*
'
+
(
,
-
+
,
,
,
'
'
'
,
. ,
/
+
,
,
-
+
Universitas Kristen Maranatha
!
' (
)
"
#$%
&
(
(
)
*
)
)
+
)
+
+
'
,
)
' ' -
&
+
+
'
*
* -.
+
Universitas Kristen Maranatha
!
"
#
!
$
!
%
Universitas Kristen Maranatha
#
"
$
!
&
'
!
(
)
!
*
+!
,
!
-
- .!
&
&
%
)
!
&
/
& & ,
&
- .,
!
&
1
!
&
&
!
2
0 -
/
(
/
"
3
3
"
3
!+ $ +
3
+
&
3
3
'
%
4
/
!
'
(
&
+
4
5
'
4.
'
Universitas Kristen Maranatha
2
2
2
4
"
+
"
,9
6" 2 17"!8
'
0 -
&
3
33
!
+
" 2 17"!
33
!
33
5.
!
&
# - .
&
5
&
0 -
!
!
3/
!
&
&
3'
&
%(
5!
+&
%/
!
/(
3
5
5.
!
/
4
2
/
4
5+
/
0 -
# - .
.
2 5.
5+
+
!
&
3/
" :
/
/3
: -
/%
&
/%
+
4
'
'
2 5+
'
Universitas Kristen Maranatha
2
'
'%
((
(
Universitas Kristen Maranatha
x
i
v
Universitas Kristen Maranatha
x
v
Universitas Kristen Maranatha
x
v
i
Universitas Kristen Maranatha
B
a
b
I
.
P
e
n
d
a
h
u
l
u
a
n
!
"#! !
"
#
1
Universitas Kristen Maranatha
B
a
b
I
.
P
e
n
d
a
h
u
l
u
a
$
$
n
|
2
#%!
"
!
%
&
' $!
'
()*
)
#
#
"!
(
"
(
)
'
+,
$!
*
+
Universitas Kristen Maranatha
B
a
b
I
.
P
e
n
d
a
h
u
l
u
a
n
|
3
,
)
"
$
$
$
$(# -.$
"
"
/
/
!
0
$
0$
#
$
/
!
0$
0
0
-
)
213
7
. ,
( 4 5
/+
0 1
(
2 .!6
,
$
)
"
*
+
,
1
0
1
Universitas Kristen Maranatha
B
'
)
a
b
I
.
P
e
n
d
a
h
u
l
u
a
n
|
4
.)0)
$
)
'
*
+ &
, &
%
+ )
*
+
0
2
*
"
#
, 0
*
&
'
3
#
-
#
& "
'
,
0
*
)
Universitas Kristen Maranatha
B
a
b
V
.
S
i
m
p
u
l
a
n
d
a
n
S
a
r
a
n
!"
"
#
#
#"
"
$
#
"
%"
%
"
"
"
"
&
%
93
Universitas Kristen Maranatha
B
a
b
V
.
S
i
m
p
u
l
a
n
d
a
n
S
a
r
a
n
|
9
4
"
#"
"
'"
%
(
" )
%
(
$
)
))
*
)
+
*+
)
)
,
(
"
)
"
)
"
(
,
,
$
-
" .
(
Universitas Kristen Maranatha
B
"
)
, /
" )
a
b
V
#
.
S
(
i
m
p
u
/
l
a
n
d
"
a
n
S
a
#
r
a
n
|
9
5
/ %"
)
(
#
%
#
%
"
%
%
%
"
$
!"
%
#
%
,
,
, ,
#
#
#
%
#
%
"
Universitas Kristen Maranatha
B
a
b
V
.
S
i
m
p
u
l
a
n
d
a
n
S
a
r
a
n
|
9
6
'"
"
3. &
, -
#
(
,
"
$
#
$#
"
Universitas Kristen Maranatha
9
!
$ %
7
! " #
&
%
!! '
&
(
) *
+
) *
+
' ,%
.
+ /
0
(
#'
$
%
.%
!! '
1
) *
(
&
+
2
!
3
4
(
(
'
!
)
( 2 +
5#
) *
*
3(
. +
. !
(
2
& '
777
:
'' #
-
+
!
!
#
#
4
#
#
3
&
< 77
'
'
;
"
#
778
8
;
4 %
4
( 6 2
' ,-
+
9
::
&
' ,-
0
%
3(
+
9 +
&
"
#
!
&
&
#
77=
$
#%
Universitas Kristen Maranatha
9
:
. *
:
. *
##
&
4#!
#
!
(
*
)
#
7>
77
#
/
#
'
>
:
9 &
#
!
#
(
# #
8
#
*
#
(
#
A &
*
/# +
#
A
/# +
#
A
*
*
$
)
6
#+
*
9
##
8
&
C
:: . '(
"
!
4(
#
6#
!
!
=
4#!
. '
!
#
9 +
#
(
#
/
) B
=
,
&
(
.
, #
#
@
!
> 7;
6 (
> >
'
!
>?>@ />
7;
/ + (
0
6
#
* !
( >>
+ ( (
!
/
#
8
88 6 (#
A C
777
&
7
6#
C
"#
(
%
*
( )
#
+
#
!
C
)
17> >
;
7
;
770
6( &
+
#
:&
,
(
#
Universitas Kristen Maranatha
9
. !!
(
0 *
$
#'
*+ D
*
:
#
/
#*
=
6#
-
-
6#
-
6#
0 /
#
#
!
/
#
*
+
#
2
-
;
6#
-
1
#
&
9 +
/
#
9 +
#
9 +
#
#
+
#
#
2
$ #
(
+
6#
A
7,=7
88
#
-
!
+
6
77;
6#
!9 +
.
.
+
'
2 (
&
C
!(
.
#
770
!9
2(
A
(
&
-
&
.
/
#
6#
+
!
%
*
8
.
#
) *
9 &
=
#
(
! =(
&
(
6
6
.%
=
#
(
#
'
-
9
#
%
*
%
%
! # ! +
/
770 + .
C3 4 @
#
0
*# 1223
Universitas Kristen Maranatha
"#$
%
'
&
&
&
(
)
+ ,
+
'
*
(*)
*
'
+
(
,
-
+
,
,
,
'
'
'
,
. ,
/
+
,
,
-
+
Universitas Kristen Maranatha
!
' (
)
"
#$%
&
(
(
)
*
)
)
+
)
+
+
'
,
)
' ' -
&
+
+
'
*
* -.
+
Universitas Kristen Maranatha
!
"
#
!
$
!
%
Universitas Kristen Maranatha
#
"
$
!
&
'
!
(
)
!
*
+!
,
!
-
- .!
&
&
%
)
!
&
/
& & ,
&
- .,
!
&
1
!
&
&
!
2
0 -
/
(
/
"
3
3
"
3
!+ $ +
3
+
&
3
3
'
%
4
/
!
'
(
&
+
4
5
'
4.
'
Universitas Kristen Maranatha
2
2
2
4
"
+
"
,9
6" 2 17"!8
'
0 -
&
3
33
!
+
" 2 17"!
33
!
33
5.
!
&
# - .
&
5
&
0 -
!
!
3/
!
&
&
3'
&
%(
5!
+&
%/
!
/(
3
5
5.
!
/
4
2
/
4
5+
/
0 -
# - .
.
2 5.
5+
+
!
&
3/
" :
/
/3
: -
/%
&
/%
+
4
'
'
2 5+
'
Universitas Kristen Maranatha
2
'
'%
((
(
Universitas Kristen Maranatha
x
i
v
Universitas Kristen Maranatha
x
v
Universitas Kristen Maranatha
x
v
i
Universitas Kristen Maranatha
B
a
b
I
.
P
e
n
d
a
h
u
l
u
a
n
!
"#! !
"
#
1
Universitas Kristen Maranatha
B
a
b
I
.
P
e
n
d
a
h
u
l
u
a
$
$
n
|
2
#%!
"
!
%
&
' $!
'
()*
)
#
#
"!
(
"
(
)
'
+,
$!
*
+
Universitas Kristen Maranatha
B
a
b
I
.
P
e
n
d
a
h
u
l
u
a
n
|
3
,
)
"
$
$
$
$(# -.$
"
"
/
/
!
0
$
0$
#
$
/
!
0$
0
0
-
)
213
7
. ,
( 4 5
/+
0 1
(
2 .!6
,
$
)
"
*
+
,
1
0
1
Universitas Kristen Maranatha
B
'
)
a
b
I
.
P
e
n
d
a
h
u
l
u
a
n
|
4
.)0)
$
)
'
*
+ &
, &
%
+ )
*
+
0
2
*
"
#
, 0
*
&
'
3
#
-
#
& "
'
,
0
*
)
Universitas Kristen Maranatha
B
a
b
V
.
S
i
m
p
u
l
a
n
d
a
n
S
a
r
a
n
!"
"
#
#
#"
"
$
#
"
%"
%
"
"
"
"
&
%
93
Universitas Kristen Maranatha
B
a
b
V
.
S
i
m
p
u
l
a
n
d
a
n
S
a
r
a
n
|
9
4
"
#"
"
'"
%
(
" )
%
(
$
)
))
*
)
+
*+
)
)
,
(
"
)
"
)
"
(
,
,
$
-
" .
(
Universitas Kristen Maranatha
B
"
)
, /
" )
a
b
V
#
.
S
(
i
m
p
u
/
l
a
n
d
"
a
n
S
a
#
r
a
n
|
9
5
/ %"
)
(
#
%
#
%
"
%
%
%
"
$
!"
%
#
%
,
,
, ,
#
#
#
%
#
%
"
Universitas Kristen Maranatha
B
a
b
V
.
S
i
m
p
u
l
a
n
d
a
n
S
a
r
a
n
|
9
6
'"
"
3. &
, -
#
(
,
"
$
#
$#
"
Universitas Kristen Maranatha
9
!
$ %
7
! " #
&
%
!! '
&
(
) *
+
) *
+
' ,%
.
+ /
0
(
#'
$
%
.%
!! '
1
) *
(
&
+
2
!
3
4
(
(
'
!
)
( 2 +
5#
) *
*
3(
. +
. !
(
2
& '
777
:
'' #
-
+
!
!
#
#
4
#
#
3
&
< 77
'
'
;
"
#
778
8
;
4 %
4
( 6 2
' ,-
+
9
::
&
' ,-
0
%
3(
+
9 +
&
"
#
!
&
&
#
77=
$
#%
Universitas Kristen Maranatha
9
:
. *
:
. *
##
&
4#!
#
!
(
*
)
#
7>
77
#
/
#
'
>
:
9 &
#
!
#
(
# #
8
#
*
#
(
#
A &
*
/# +
#
A
/# +
#
A
*
*
$
)
6
#+
*
9
##
8
&
C
:: . '(
"
!
4(
#
6#
!
!
=
4#!
. '
!
#
9 +
#
(
#
/
) B
=
,
&
(
.
, #
#
@
!
> 7;
6 (
> >
'
!
>?>@ />
7;
/ + (
0
6
#
* !
( >>
+ ( (
!
/
#
8
88 6 (#
A C
777
&
7
6#
C
"#
(
%
*
( )
#
+
#
!
C
)
17> >
;
7
;
770
6( &
+
#
:&
,
(
#
Universitas Kristen Maranatha
9
. !!
(
0 *
$
#'
*+ D
*
:
#
/
#*
=
6#
-
-
6#
-
6#
0 /
#
#
!
/
#
*
+
#
2
-
;
6#
-
1
#
&
9 +
/
#
9 +
#
9 +
#
#
+
#
#
2
$ #
(
+
6#
A
7,=7
88
#
-
!
+
6
77;
6#
!9 +
.
.
+
'
2 (
&
C
!(
.
#
770
!9
2(
A
(
&
-
&
.
/
#
6#
+
!
%
*
8
.
#
) *
9 &
=
#
(
! =(
&
(
6
6
.%
=
#
(
#
'
-
9
#
%
*
%
%
! # ! +
/
770 + .
C3 4 @
#
0
*# 1223
Universitas Kristen Maranatha