ANALISIS EFEKTIFITAS DAN EFISIENSI FUNGSI NIGHT AUDITOR TERHADAP PENGENDALIAN INTERNAL PADA HOTEL LUMINOR SURABAYA

Abstract

The development of hotels in Indonesia is very fast making existing hotels must develop themselves in order to survive and compete. The bigger a hotel, the more complex its activities. Internal control in the hotel is very important so that there is no theft or neglect that occurs from the internal side of the hotel so that the hotel can operate optimally. The purpose of this study is to determine the effectiveness and efficiency of the function of the night auditor on internal control at Luminor Hotel, Surabaya. This research is qualitative. The object of this research is a private hotel in Surabaya and it is a three-star hotel. The subjects in this study were officials and staff who directly felt the effectiveness and efficiency of the night auditor at the Luminor Hotel in Surabaya. The data obtained in this study came from interviews and observations made to the hotel. The results of this study indicate that the night auditor at Luminor Hotel Surabaya has fulfilled several indicators of effectiveness but does not meet all the specified indicators, while the efficiency of the night auditor only meets one of the indicators from several indicators that have been determined in this study. Internal control at Luminor Hotel Surabaya is fairly good because double checks are always done or re-examination for reports made including all reports made by the night auditor will be re-examined by the income auditor.