Susilawati, Christine Dwi Karya and Soetjipta, Felix Hendra (2013) Peranan Audit Intern dalam Penerapan Good Corporate Governance yang Efektif (Studi Kasus PT. XYZ, Bandung). Akurat: Jurnal Ilmiah Akuntansi, 3 (10). ISSN 2086-4159
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Abstract
Good corporate governance systems provide effective protection to shareholders and creditors, so they can convince him to earn back its investment with a reasonable and valuable. An effective corporate governance system should be able to regulate the authority of the board of directors, which aims to hold directors to not misuse the authority and to ensure that the directors work solely for the benefit of the company. Corporate governance focuses on the fundamental issues that will be useful for assessing the performance of directors based on the interests of the shareholders best interest. Ineffective corporate governance is the cause of the economic crisis and the failure of various companies in Indonesia. According to Hiro Tugiman public company on the stock exchange is one of the backbone of the national economy, and is expected to be exemplary in implementing effective corporate governance. Public companies provide a very important contribution in improving the condition of the economy and economic crisis and the failure avoid future. To assist companies in assessing and reviewing the implementation of GCG, then formed an internal audit team which aims to carry out an examination of the related object. Based on the description above, the authors propose the following hypothesis: "adequate internal audit have a role in implementing the embodiment of effective corporate governance". Research methods used in the preparation of this paper is descriptive method of analysis with a case study approach. Authors find, collect, present, interpret, and analyze the data so as to provide a clear picture is quite clear that the object under study and then a conclusion can be drawn by comparing between theory and actual practice. Based on the results of questionnaires and testing hypotheses, Pearson correlation coefficient values obtained for 0,263, meaning that the internal audit and internal control of inventory is a positive relationship as low as 0,263. The conclusion of this study shows the results of 0.016> 0.05 indicates rejection of Ho or H1 is accepted. Based on the results of research and discussion, the authors draw the conclusion that the internal audit in PT XYZ have adequate and instrumental in implementing embodiments of effective corporate governance.
| Item Type: | Article |
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| Uncontrolled Keywords: | good corporate governance, internal audit. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 03 Jun 2013 03:38 |
| Last Modified: | 03 Jun 2013 03:38 |
| URI: | http://repository.maranatha.edu/id/eprint/3572 |
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