Peran Auditor Internal dalam Penerapan Good Corporate Governance: Studi pada PT Jasa Raharja
| Main Authors: | , DIANITA RAHMAWATI PUSPA, , Drs. Sugiarto, M.Acc., M.B.A., CMA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/132831/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=73375 |
Daftar Isi:
- This study conducted to evaluate the implementation of Good Corporate Governance at one of State-Owned Enterprises, PT Jasa Raharja, to evaluate the role of Internal Auditor in implementing Good Corporate Governance, and to determine the contribution of Internal Auditor at PT Jasa Raharja in the implementation of Good Corporate Governance. In order to implement Good Corporate Governance, the company must implement Good Corporate Governance principles: transparency, accountability, responsibility, independency, and fairness. This study uses descriptive analysis to examine company�s data which related to the implementation of Good Corporate Governance at PT Jasa Raharja and the role of Internal Auditor in implementing Good Corporate Governance. In this study, company�s data were obtained from company�s documents, interviews, and questionnaires. Questionnaires were distributed to employees of the Internal Audit Division (IAD) at PT Jasa Raharja which amounted to 22 respondents and also distributed to employees of PT Jasa Raharja in division which has been audited by the Internal Audit Division (Auditee) which amounted to 35 respondents. Questionnaires were processed using a champion formula that calculates the number of positive answer and then compared with the total number of respondents then multiplied by 100%. The questionnaire shows the role and contribution of the internal auditor in the implementation of Good Corporate Governance from the perspective of auditor and auditee.