ANALISIS FAKTOR AUDIT INTERNAL  DAN PENGARUHNYA TERHADAP  PELAKSANAAN 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.

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

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2011.v15.i1.196 ◽

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.

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

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2011.v15.i1.2283 ◽

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.

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PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE

Jurnal Riset Akuntansi dan Keuangan ◽

10.17509/jrak.v1i2.6693 ◽

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.

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The Role Of Shareholders And Good Corporate Governance In Sharia Banks

IKONOMIKA ◽

10.24042/febi.v3i1.2510 ◽

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

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Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Corporate Sosial Responsibilty Dan Dampaknya Terhadap Abnormal Return Pada Perusahaan LQ45

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v22i1.1920 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Putri Frisca Kuncorowati ◽

Muhammad Miqdad ◽

Ahmad Roziq

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Path Analysis ◽

Abnormal Return ◽

Abnormal Returns ◽

Company Size ◽

Analysis Study ◽

Good Corporate Governance ◽

Csr Disclosure ◽

The Relationship

This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and its impact on abnormal returns. The purpose of this study was to analyze the effect of Profitability, Company Size, GCG on abnormal returns and the indirect effect on CSR disclosure. The sample in this study was the LQ-45 company listed on the IDX in 2020. Data analysis used Path Analysis. The results of the path analysis study have directly shown that profitability, company size, GCG has a significant effect on CSRD with sig results less than 0.05. Meanwhile, the results of research using path analysis indirectly show that CSR disclosure is not able to strengthen the relationship between profitability, company size, GCG on abnormal returns.

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Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v5i1.24275 ◽

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

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PENGARUH E-PRICE DAN E-TRUST TERHADAP E-LOYALTY PADA ERA PANDEMIK

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2021.v10.i02.p06 ◽

2021 ◽

pp. 99

Author(s):

Ida Bagus Gde Indra Wedhana Purba ◽

I Gusti Ayu Tirtayani

Keyword(s):

Data Analysis ◽

Path Analysis ◽

Research Method ◽

Descriptive Analysis ◽

Sampling Technique ◽

Consumer Loyalty ◽

Purposive Sampling ◽

Online Marketplace ◽

Analysis Technique

As time has developed, many e-commerce platforms exist in Indonesia, so that competition in maintaining consumer loyalty on an e-commerce website often occurs. This study aims to determine the effect of e-price and e-trust on e-loyalty and the role of e-trust in mediating it. The research method used is quantitative and using questionnaire. The population used in this study are consumers who have ever shopped online through the Indonesian online marketplace who are domiciled in the province of Bali. The sampling technique in this study was purposive sampling and accidental sampling and a sample of 120 respondents. The data analysis technique used is descriptive analysis and path analysis. The result of this research is that Shopee is e-commerce with the biggest enthusiasts in Bali. E-price and e-trust have a positive and significant effect on e-loyalty, and e-price has a positive and significant effect on e-trust, e-trust can mediate the effect of e-price on e-loyalty. This research is expected to be able to provide input to further researchers, e-commerce providers, sellers who sell in e-commerce, and customers. Providing reasonable prices, security in transactions, trust in online vendors, will certainly increase consumer loyalty, either by not moving to other e-commerce and recommending it to others.

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ANALISIS PERANAN INTERNAL AUDIT DALAM MEWUJUDKAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT. BANK TABUNGAN NEGARA, TBK MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.19936.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Ayu Anita Ekaristi Oroh ◽

Lintje Kalangi ◽

Anneke Wangkar

Keyword(s):

Corporate Governance ◽

Data Collection ◽

Internal Audit ◽

Corporate Management ◽

Good Corporate Governance ◽

Qualitative Descriptive ◽

Data Collection Technique ◽

Descriptive Method

PT. Bank Tabungan Negara, Tbk Manado is one of the branch offices of BUMN’s, which must implement Good Corporate Governance in accordance with GCG principles set by the Minister of BUMN PER-01 / MBU / 2011. Internal audit is one of the elements in GCG and has a role in overseeing the implementation of corporate management and overseeing any practices undertaken by the company. The implementation of GCG in the bank must follow the rules of BI and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG at the bank and to determine the role of internal audit in realizing the implementation of GCG. This type of research is qualitative descriptive. The method of analysis used in this research is descriptive method with data collection technique such as interview, observation and documentation. The results of this study is Bank Tabungan Negara has implemented GCG according to applicable rules that is by implementing the principles of GCG. Furthermore, internal audit plays a role in realizing the implementation of GCG Bank BTN.Keywords : Analysis, The Role, Internal Audit, Good Corporate Governance, GCG

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The role of the board commissioners in the implementation of the principles of good corporate governance and the achievement of the performance of bank perkreditan rakyat in tasikmalaya

Jurnal Akuntansi ◽

10.24912/ja.v22i1.319 ◽

2018 ◽

Vol 22 (1) ◽

Author(s):

Dedi Kusmayadi ◽

Iwan Hermansyah

Keyword(s):

Corporate Governance ◽

Path Analysis ◽

Significant Influence ◽

Sampling Technique ◽

Descriptive Study ◽

Bank Performance ◽

Good Corporate Governance ◽

Study Population ◽

Quantitative Descriptive

This study aims to determine: the effect of the role of the commissioners, to the implementation of the principles of good corporate governance, the influence of the role of the commissioners and the implementation of the principles of corporate governance either partially or simultaneously on the performance of Bank Perkreditan Rakyat in Tasikmalaya. The method used a quantitative descriptive study population is a Bank Perkreditan Rakyat in Tasikmalaya, sampling using purposive sampling technique, with analysis tools using path analysis. The results showed that: the role of the board of commissioners, the implementation of the principles of corporate governance and bank performance generally categorized as good; the role of commissioner to the application of the principles of good corporate governance positively and significantly; and, the role of the commissioner and the application of the principles of good corporate governance partially and simultaneously on the performance of positive and significant influence.

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