Peran Auditor Internal dalam Pengimplementasian Good Corporate Governance (Studi Kasus pada PT. Perusahaan Gas Negara Tbk)
| Main Authors: | , EDWINA SYAFRANI LUBIS, , Sugiarto, Drs., M.Acc., M.B.A., CMA. |
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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/123922/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=64039 |
Daftar Isi:
- This study aimed to evaluate the implementation of the principles of Good Corporate Governance at PT Perusahaan Gas Negara , to evaluate the role of Internal Auditor of the implementation of the principles of Good Corporate Governance at PT Perusahaan Gas Negara, and to determine the contribution of Internal Auditor at PT Perusahaan Gas Negara towards the implementation of Good Corporate Governance. Good Corporate Governance principles that must be implemented by the company are transparency, accountability, independence, accountability, and fairness. This study uses descriptive analysis to examine company data which relate to the implementation of Good Corporate Governance at PT Perusahaan Gas Negara , as well as the role of the internal auditor of the implementation of Good Corporate Governance. In this study, company data were obtained from company documents, interviews , and questionnaires . Questionnaires were distributed to all employees of the Internal Audit Unit (IAU) at PT Perusahaan Gas Negara which amounted to 15 respondents . Questionnaires were processed using a formula that calculates the number of answer champion �yes�, and then compared with the total number of respondents and multiplied by 100 % . The questionnaire shows the role of the internal auditor contribution towards the implementation of Good Corporate Governance.