PENGARUH PERAN KOMITE AUDIT DAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. PINDAD (PERSERO)

Pratiwi, Indah (2020) PENGARUH PERAN KOMITE AUDIT DAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. PINDAD (PERSERO). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRACT This study is aimed to determine the effect of the role of the audit committee and internal audit on the implementation of Good Corporate Governance at PT. Pindad (Persero) in 2019 - 2020 either partially or simultaneously. The research strategy used in this research is a quantitative method with a descriptive research approach, which is measured using a method based on multiple linear regression with SPSS 25.00 software. The population in this study were employees who served as audit committees, internal control units, corporate secretaries and financial staff at PT. Pindad (Persero). The sampling technique in this study using convenience sampling technique, with a total of 100 people, this data used in this study is primary data. The data collection technique used a questionnaire method. Hypothesis testing uses the coefficient of determination test, t statistical test, and statistical test f. The results of the study prove that the role of the Audit Committee has an effect on the implementation of Good Corporate Governance. This shows that the more effective and many audit committees play a role, the better the implementation of Good Corporate Governance in the company. Internal Audit has an effect on the implementation of Good Corporate Governance. This shows that the increased performance of internal auditors can improve the implementation of Good Corporate Governance in the company. The role of the Audit Committee and Internal Audit has a simultaneous effect on the implementation of Good Corporate Governance. This shows that the more effective the role of the audit committee and internal audit in the company, the implementation of Good Corporate Governance will increase and be good. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh peran komite audit dan audit internal terhadap penerapan Good Corporate Governance pada PT. Pindad (persero) tahun 2019 – 2020 baik secara parsial maupun simultan. Strategi penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan penelitian deskriptif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan software SPSS 25.00. Populasi dalam penelitian ini adalah karyawan yang menjabat sebagai komite audit, satuan pengawas intern, sekretaris perusahaan dan staff keuangan pada PT. Pindad (Persero). Teknik pengambilan sampel dalam penelitian ini menggunakan teknik convenience sampling, dengan jumlah sebanyak 100 orang, data ini digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metoda kuesioner. Pengujian hipotesis menggunakan uji koefisien determinasi, uji statistik t, dan uji statistik f. Hasil penelitian membuktikan bahwa Peran Komite Audit berpengaruh terhadap penerapan Good Corporate Governance. Hal ini menunjukkan bahwa semakin efektif dan banyak komite audit berperan maka implementasi Good Corporate Governance dalam perusahaan semakin baik. Audit Internal berpengaruh terhadap penerapan Good Corporate Governance. Hal ini menunjukkan bahwa meningkatnya kinerja auditor internal dapat meningkatkan penerapan Good Corporate Governance dalam perusahaan. Peran Komite Audit dan Audit Internal berpengaruh secara simultan terhadap penerapan Good Corporate Governance. Hal ini menunjukkan bahwa semakin efektif peran komite audit dan audit internal pada perusahaan maka penerapan Good Corporate Governance akan meningkat dan bagus.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRatnaningsih, RiniUNSPECIFIEDrini_ratnaningsih@stei.ac.id
Uncontrolled Keywords: Peran Komite Audit, Audit Internal dan Good Corporate Governance
Subjects: Akuntansi > Corporate Governance
Divisions: S1 Akuntansi
Depositing User: Users 378 not found.
Date Deposited: 12 Jan 2021 01:01
Last Modified: 12 Jan 2021 01:01
URI: http://repository.stei.ac.id/id/eprint/3048

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