PENGARUH PERANAN INTERNAL AUDIT TERHADAPCORPORATE GOVERNANCE PADA PT. PELABUHAN INDONESIA II (PERSERO) CABANG BANTEN

PENGARUH PERANAN INTERNAL  AUDIT TERHADAPCORPORATE GOVERNANCE PADA PT. PELABUHAN INDONESIA II (PERSERO) CABANG BANTEN

Nani Rohaeni1

1Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi Bina Bangsa Banten

 

ABSTRACT

 

The aim of this study was to determine whether the role of internal audit affect of corporate governance at PT. Pelabuhan Indonesia II (Ltd) Branch of Banten, and to know how big the role of internal audit affect of corporate governance at PT. Pelabuhan Indonesia II (Ltd) Branch of Banten. The method used in thise search is descriptive causal techniques while capture is done by using interviews, questionnaires and literature study. Analysis techniques todetermine the effect of the role of internal audit as an independent variable (X) and corporate governance as the dependent variable (Y) isuse spearman rank an alysis techniques. The numbers of samples in the study were 42 respondents that existed. The results showed that the role of internal audit significant effect on corporate governance at PT. Pelabuhan Indonesia II (Ltd) Branch of Banten. The results of this study indicate that the value of Risequal to 0.815, while the value of R square is equal to 0.663. The regression equation Y=5,707+0.816X. regression coefficient of 0,816 indicates that every additional 1 percen of the role of the internal audit (X) will enhance the principles of corporate governance(Y) equal to 0.816. Value t arithmetic is greater than t table(8,881>1.662) so that Ho is rejected and Ha accepted.

Keyword: Corporate governance, the role of internal audit.

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