| dc.contributor |
|
|
| dc.creator |
Anamukti, Niken |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Utomo, Harlianto |
|
| dc.date |
2015-02-08 |
|
| dc.date.accessioned |
2019-09-12T07:04:59Z |
|
| dc.date.available |
2019-09-12T07:04:59Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/744 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24724 |
|
| dc.description |
Abstract.This study aims to determine how much influence the Internal Auditing, Internal Control, Audit Committee in the implementation of Good Corporate Governance (GCG) on the Internal Auditors. The variables are the focus of this research is the Internal Audit (X₁), Internal Control (X₂), Audit Committee (X₃), in the implementation of Good Corporate Governance (GCG) (Y) as a variable related.Data collected through questionnaires that have been tasted for validity and reliability. This study was carried out on the Internal Auditors who work in the state in Bandung. The research method used was a survey method with verification approach to show the hypothesis is rejected or accepted. Test equipment used to determine the relationship of how these effects by using multiple regression analysis.The results of the study are (1) Internal Audit has a positive significant effect on the implementation of Good Corporate Governance (GCG) at BUMN in Bandung , ( 2 ) Internal control positive significant effect on the implementation of Good Corporate Governance ( GCG ) at BUMN in Bandung , ( 3 ) Audit Committee positive significant effect on the implementation of Good Corporate Governance ( GCG ) at BUMN in Bandung , ( 4 ) Internal Audit , Internal Control and Audit Committee jointly significant positive effect on the implementation of Good Corporate Governance ( GCG ) at BUMN in Bandung . Keywords:Internal Audit , Internal Control , Audit Committee , and Good Corporate Governance ( GCG ). Abstrak.Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Audit Internal, Pengendalian Internal, Komite Audit dalam pelaksanaan Good Corporate Governance (GCG) pada auditor internal. Variabel yang menjadi fokus penelitian ini adalah Audit Internal (X₁), Pengendalian Internal (X₂), Komite Audit (X₃), dalam pelaksanaan Good Corporate Governance (GCG) (Y) sebagai variabel terkait.Pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Penelitian ini dilakukan pada auditor internal yang bekerja di BUMN di Kota Bandung. Metode penelitian yang digunakan adalah metode survey dengan pendekatan Verifikatif untuk menunjukan hipotesis ditolak atau diterima. Alat uji yang digunakan untuk mengetahui hubungan bagaimana pengaruh tersebut dengan menggunakan analisis regresi berganda.Hasil penelitian adalah (1) Audit Internal berpengaruh signifikan positif terhadap pelaksanaan Good Corporate Governance (GCG) pada BUMN di Kota Bandung, (2) Pengendalian internal berpengaruh signifikan positif terhadap pelaksanaan Good Corporate Governance (GCG) pada BUMN di Kota Bandung, (3) Komite Audit berpengaruh signifikan positif terhadap pelaksanaan Good Corporate Governance (GCG) pada BUMN di Kota Bandung, (4) Audit Internal, Pengendalian Internal, dan Komite Audit secarabersama-sama berpengaruh signifikan positif terhadap pelaksanaan Good Corporate Governance (GCG) pada BUMN di Kota Bandung dan Bandung. Kata Kunci: Audit Internal, Pengendalian Internal, Komite Audit, dan Good Corporate Governance (GCG) |
|
| dc.format |
application/pdf |
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| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/744/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 278-286 |
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| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 278-286 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi, Ekonomi dan Bisnis |
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| dc.subject |
Audit Internal, Pengendalian Internal, Komite Audit, dan Good Corporate Governance (GCG) |
|
| dc.title |
PENGARUH AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN KOMITE AUDIT TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE (GCG)(Survey Pada Perusahaan BUMN di Kota Bandung) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
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