PENGARUH PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PT PUPUK KALIMANTAN TIMUR BONTANG
Abstract
This study aims to determine the effect of the role of internal audit on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang. This research used questionnaires to collect primary data. The data quality testing was done by using the validity test and reliability test. Normality test, multicollinearity test and heteroscedasticity test were used for the statistical test. The hypothesis testing examined by the simple regression analysis, t-test and correlation coefficients. Based on the results, the alternative hypothesis (Ha) is accepted. The result of this study indicates that the role of internal audit has a significant effect on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang, indicated by the significance value < 0.05 and tcount > ttable. This result at the same time shows similarities with the previous studies, namely, Putra (2014) and Lubis (2017).
Keywords: Internal Audit, Good Corporate Governance.
Keywords
Full Text:
PDFReferences
Cnnindonesia.com. OJK: Praktik GCG Perusahaan Indonesia Masih Tertinggal .https://m.cnn indonesia.com/ekonomi/20170920070153-78-242846/ojk-praktik-gcg-perusahaan-masih-tertinggal. Tanggal publikasi 20 September 2017. Diakses tanggal 27 Januari 2020.
Effendi, M. A. (2009). The Power of Good Corporate Governance Teori dan Implementasi. Jakarta: Salemba Empat.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Dipenegoro.
Hery. (2017). Auditing Dan Ansurans. Jakarta: PT Grasindo.
Hukamnas.com. 5 Contoh Kasus Pelanggaran Good Corporate Governance yang Pernah Terjadi di Indonesia.https://www.google.com/amp/s/hukamnas.com/contoh-kasus-pelanggaran-good-corporate-governance/amp. Tahun publikasi 2018. Diakses tanggal 16 Juli 2020.
Lubis, R. P. (2017). Pengaruh Audit Internal dan Pengendalian Internal Terhadap Penerapan Good Corporate Governance Pada PTPN III.
Peraturan Menteri Negara BUMN No.PER-01/ MBU/2011 tanggal 1 Agustus 2011 tentang Penerapan Tata Kelola Perusahaan yang Baik (good corporate governance) pada BUMN.
PupukKaltim. Pedoman Tata Kelola Perusahaan Yang Baik.
Pupukkaltim.com. Profil Bisnis. https://www.pupukkaltim.com/id/perusahaan-profil-bisnis. Diakses tanggal 19 Juni 2020.
Putra, V. D. C. (2014). Peran Audit Internal Dalam Upaya Mewujudkan Good Corporate Governance.
Siregar, S. (2013). Statistik Parametrik untuk Penelitian Kuantitatif: Dilengkapi dengan Perhitungan Manual dan Aplikasi SPSS Versi 17. Jakarta: Bumi Aksara.
Trijono, R. (2015). Metodologi Penelitian Kuantitatif. Depok: Papas Sinar Sinanti.
Umar, H. (2008). Metode Penelitian Untuk Skripsi Dan Tesis Bisnis, Jakarta: PT Raja Grafindo Persada.
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Jurnal Eksis
-------------------------------------------------------------------
ISSN: 0216-6437 (PRINT)
ISSN: 2722-9327 (ONLINE)
-------------------------------------------------------------------
Jurnal EKSIS is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
-------------------------------------------------------------------