PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PELAKSANAAN TATA KELOLA PERUSAHAAN (Studi pada BUMN Terbuka di Indonesia
| Main Author: | Gusnardi Gusnardi |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2012
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/1006 |
Daftar Isi:
- The needs for good corporate governance in the last five years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. For the state-owned companies (BUMN Tbk.), the implementation of good corporate governance has been obligated. To implement the good corporate governance as it was expected, especially in the BUMN, it is important to optimize role of audit committee, internal control, and internal audit. By implementing corporate governance, the companies could develop well and the frauds which during the time harms majority of BUMN could be minimized and avoided. The purpose of this research is to explore the influence of audit committee role, internal control, and internal audit simultaneously and partly on the good corporate governance the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, and internal audit influential significant toward good corporate governance over the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia