Pengaruh Diterapkannya Good Corporate Governance Terhadap Piutang Macet (Studi Kasus pada PT Mega Eltra)
| Main Authors: | , Brahmasta Adhiyaksa Kusuma, , Dr. Bemardinus Maria Purwanto, M.B.A. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/120314/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60336 |
Daftar Isi:
- Implementation of Good Corporate Governance at PT Mega Eltra is expected to support the growth and stability of the company on an ongoing basis. System internal control has increasingly become the foundation for all parties concerned to achieve a healthy and good organization. Bad debts problem is one of the risks faced by PT. Mega Eltra. Thus, in addition of doing audit internally, Internal Audit Unit also provides internal consulting assistance to another unit especially consultations for the supervision and control. This study aimed to determine the effect of the implementation of Good Corporate Governance for bad debts problem in branch offices in the case of the findings Examination Result Report (LHP) of Internal Audit Unit (SPI) at PT. Mega Eltra. Research methodology of this thesis is conducted through a case study and an interview to the resource team of Internal Audit Unit PT Mega Eltra. A comparative analysis is used for this research to compare between the findings bad debts in the branches of PT Mega Eltra to the results of the Financial Statements report from Public Accountant Examination and Internal Audit Unit before and after the implementation of Good Corporate Governance. As the results of the Good Corporate Governance (GCG), an improvement has significantly increased in the company. It could be seen from the changes in the organizational structure, business processes and also the bad debt. Internal Audit Unit was an important instrument to the implementation of Good Corporate Governance (GCG) at PT Mega Eltra. Internal Control Unit is the initial of the Good Corporate Governance (GCG) implementation, and also the executor of the system of internal control that has been established by the board of directors.