scholarly journals PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE

2013 ◽  
Vol 1 (2) ◽  
pp. 144
Author(s):  
Karli Soedijatno ◽  
Morena Esa Teddy S.
Keyword(s):  
Corporate Governance ◽  
Research Method ◽  
Internal Audit ◽  
Quantitative Approach ◽  
Primary Data ◽  
Internal Auditors ◽  
Good Corporate Governance

This study aims to find out how the implementation of internal audit, the application of the principles of Good Corporate Governance, and the influence of the implementation of internal audit on the application of the principles of Good Corporate Governance at SOEs headquartered in Bandung. The hypothesis of this research is the influence of the implementation of internal audit on the implementation of Good Corporate Governance.Hypothesis testing in this study using software SPSS 19.0 for windows. The research method used is associative method with quantitative approach. The data used is the primary data in the form of questionnaires distributed to respondents. Data collected amounted to 66 questionnaires from BUMN internal auditors headquartered in Bandung.The results of this study indicate that the implementation of internal audit on SOEs headquartered in Bandung has been implemented very well and the implementation and application of Good Corporate Governance principles in SOEs headquartered in Bandung has been implemented very well so that only need to be maintained implementation. While the influence of internal audit variables on the implementation of principles of Good Corporate Governance of 67.08%. Thus, the hypothesis proposed in this study is accepted, that is, internal audit has an effect on the implementation of Good Corporate Governance.

scholarly journals ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

2017 ◽  
Vol 12 (3) ◽  
pp. 359
Author(s):  
Gusnardi Gusnardi
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Path Analysis ◽  
Hypothesis Testing ◽  
Research Method ◽  
Internal Audit ◽  
The State ◽  
Primary Data ◽  
Good Corporate Governance

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the  role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia. The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia.  The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

scholarly journals PERSPECTIVE OF CORPORATE GOVERNANCE ON THE INTERACTIONS OF INTERNAL AUDIT WITH MANAGMENT AND ITS IMPACT ON THE INTERNAL - EXTERNAL AUDIT LINKAGES

2021 ◽  
Vol 10 (3) ◽  
pp. 51-70
Author(s):  
Dawit Tadesse Tiruneh
Keyword(s):  
Developing Countries ◽  
Corporate Governance ◽  
Research Method ◽  
Quantitative Research ◽  
Internal Audit ◽  
Developed Countries ◽  
External Audit ◽  
Internal Auditors ◽  
External Auditors ◽  
Good Corporate Governance

Literatures based on developed countries suggest an interaction of internal audit with management has impact on the internal-external audit linkages and the interactions and linkages have their own contribution toward the realization of good corporate governance. Nevertheless, these interactions have not been sufficiently explored in developing countries such as Ethiopia. This quantitative research examines in the form of explanatory study the interaction of internal audit with management and its impact on the internal- external audit linkages in Ethiopia. By doing so, it explained the causal relationship between variables through hypothesis testing. The research method of this study was a constructed questionnaire, which was sent to companies and to the 100 top management, internal auditors, and external auditors in Ethiopia. As it has been examined, existing findings suggest that organizations can enhance corporate governance’s effectiveness by strengthening the interactions of internal audit with management and in the meantime as the result of this impact by upgrading the internal-external audit linkages. In line with this, the results indicate interactions of internal audit with management depend on the level of the result of internal audits’ effectiveness, as the result, it positively moderates the internal-external audit linkages.

scholarly journals ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

2018 ◽  
Vol 12 (3) ◽  
pp. 359-379
Author(s):  
Gusnardi Gusnardi
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Path Analysis ◽  
Hypothesis Testing ◽  
Research Method ◽  
Internal Audit ◽  
The State ◽  
Primary Data ◽  
Good Corporate Governance

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the  role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia.The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia.  The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

scholarly journals Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat

2020 ◽  
Vol 5 (1) ◽  
pp. 84
Author(s):  
Gine Das Prena ◽  
Reynaldi Mulyana Kusmawan
Keyword(s):  
Corporate Governance ◽  
Quantitative Analysis ◽  
Internal Audit ◽  
Linear Analysis ◽  
Data Sources ◽  
Primary Data ◽  
Test Results ◽  
Rural Credit ◽  
Good Corporate Governance ◽  
Positive Effect

This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based  Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention

scholarly journals PENGARUH EFEKTIVITAS FUNGSI AUDIT INTERNAL TERHADAP PENGUNGKAPAN KELEMAHAN PENGENDALIAN INTERNAL

2014 ◽  
Vol 2 (2) ◽  
pp. 326
Author(s):  
Rozmita Dewi Yuniarti Rozali ◽  
Rizal Alfian
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Internal Audit ◽  
Positive Influence ◽  
Primary Data ◽  
Spearman Rank ◽  
Internal Auditors ◽  
Know How ◽  
Internal Audit Function ◽  
Internal Control Weaknesses

This research purpose to know how influence the effectiveness of the internal audit function on the disclosure weaknesses control in BUMN headoffice in Bandung. The research method used is associative method. The population this research are internal auditors who are in all BUMN headoffice in Bandung, whereas for sampling using sample iteration. This research using primary data wich collected from questionnaires. This research using a simple statictical correlation Spearman Rank in analyzing the data. Based on the calculation of correlation analysis with the help of software SPSS 20.0 for Windows, questionnaire distributed to 55 internal auditors at 5 BUMN headoffice in Bandung showed that the effectiveness of the internal audit function has positive influence on the disclosure of internal control weaknesses. Percentage influence the effectiveness of the internal audit function to the disclosure of internal control weaknesses were 33.5% and 66.5% influenced by other factors not examined in this research.

scholarly journals PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN

2018 ◽  
Vol 15 (1) ◽  
Author(s):  
Gusnardi Gusnardi
Keyword(s):  
Corporate Governance ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Audit ◽  
The State ◽  
Primary Data ◽  
Validity And Reliability ◽  
Fraud Prevention ◽  
Good Corporate Governance

The needs for good corporate governance in the last ten 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. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over 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, internal audit, and good corporate governance implementation influential significant to Fraud prevention 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.

scholarly journals PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN

2017 ◽  
Vol 15 (1) ◽  
pp. 130
Author(s):  
Gusnardi Gusnardi
Keyword(s):  
Corporate Governance ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Audit ◽  
The State ◽  
Primary Data ◽  
Validity And Reliability ◽  
Fraud Prevention ◽  
Good Corporate Governance

The needs for good corporate governance in the last ten 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. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over 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, internal audit, and good corporate governance implementation influential significant to Fraud prevention 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. 

scholarly journals The Role Of Shareholders And Good Corporate Governance In Sharia Banks

IKONOMIKA ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 43
Author(s):  
Zulpahmi Zulpahmi ◽  
Sumardi Sumardi ◽  
Muhammad Akmal
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Internal Auditor ◽  
Good Corporate Governance ◽  
Independent Variable

ABSTRACTThe variables used in this research are the role of audit committee and internal audit as the dependent variables and the implementation of good corporate governance as the independent variable. This research employs a purposive sampling to determine the samples based on certain criteria and 3 (three) Sharia banks are obtained since they have met the pre-determined criteria. The primary data are obtained through questionnaires distributed to 43 employees of Audit Committee, Internal Auditor, and GCG as the respondents. This research employs a Multiple Linear Regression Analysis as its technical analysis. The results of this research show that the role of audit committee positively and significantly influences the implementation of good corporate governance. Keywords: Audit Committee, internal audit, implementation of Good Corporate Governance

scholarly journals Analisis Penerapan Good Corporate Governance pada Sistem Pelaporan Keuangan BAZNAS Kabupaten Kebumen

At-Taqaddum ◽  
2020 ◽  
Vol 12 (2) ◽  
pp. 169-182
Author(s):  
Livia Ambarsari ◽  
Khoirul Anwar ◽  
Setyo Budi Hartono ◽  
Herwening Sindu Lestari
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Research Method ◽  
Reporting System ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analysis Approach ◽  
Primary Data ◽  
Financial Reports ◽  
Good Corporate Governance

The implementation of Good Corporate Governance (GCG) in the financial reporting system is an effort to encourage transparent and accountable zakat management. This study aimed to determine the financial reporting system and the application of GCG in the financial reporting system of BAZNAS Kebumen Regency. The research method in this research is qualitative with a descriptive analysis approach. The informants consisted of three informants from BAZNAS Kebumen Regency. The data used are primary data obtained through direct interviews with informants and secondary data obtained from internal institution data, financial reports and several literature studies. The results show that the financial reporting system in BAZNAS Kebumen Regency is good enough at implementing GCG in the financial reporting system with principles consisting of transparency, accountability, responsibility, independence and justice. The implementation of GCG in the financial reporting system makes BAZNAS Kebumen Regency have a transparent and accountable reporting system to increase the community's trust or muzakki to pay zakat to BAZNAS.

scholarly journals Analisis Kinerja Bank Umum Dengan Menggunakan Metode Rating Bank Berbasis Resiko

2020 ◽  
Vol 2 (2) ◽  
pp. 2603-2612
Author(s):  
Alodia Islamey Dagna ◽  
Efrizal Syofyan
Keyword(s):  
Corporate Governance ◽  
Factor Analysis ◽  
Financial Performance ◽  
Commercial Banks ◽  
Research Method ◽  
Risk Profile ◽  
Quantitative Approach ◽  
Good Corporate Governance ◽  
Financial Soundness ◽  
Descriptive Method

This study intend to analyze the financial performance of State-Owned Commercial Banks (BUMN) during the period 2014-2018 with the RBBR (Risk Based Bank Rating) manner. The research method used to analyze the financial performance of BUMN banks is a descriptive method with a quantitative approach. The results showed that the overall financial soundness of BUMN banks since the 2013 until 2015 period from the risk profile factor analysis showed that BUMN NPL located in healthy condition and from the LDR side of BUMN banks were in sanely healthy condition. As for the factor of Good Corporate Governance (GCG) in general, BUMN Banks have managed and implemented GCG well. For earnings factors calculated by the ROA and NIM ratios as a whole, BUMN Banks are in very healthy condition. The evaluation of the capital factor using the CAR Ratio shows that all BUMN banks are in very healthy condition.

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