ARYAZ, YUDHA (2018) PENGARUH AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP IMPLEMENTASI CORPORATE GOVERNANCE (Studi Empiris pada Perusahaan yang Mengikuti Survey Corporate Governance Perception Index Periode 2012-2016). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to analyze and obtain empirical evidence about the factors that influence the implementation of corporate governance. The factors tested in this study are the influence of internal audit and audit committee on corporate governance implementation in companies that participated in the 2012-2016 Corporate Governance Perception Index (CGPI) survey. In this study, internal audit variables were measured by the number of audit committee meetings (AI), audit committee variables measured by the number of audit committee members (KA), and corporate governance implementation variables measured by CGPI (CG) scores obtained using secondary data. The population in this study as many as 60 companies that followed the survey of Corporate Governance Perception Index in 2012-2016 with a total sample of observations, namely 55 observations in the company selected using purposive sampling method. The statistical method used in this study is the classical assumption method, hypothesis testing, model test, and multiple linear regression analysis method at a significance level of 5% with a test tool namely SPSS version 23 computer program. The results of this study indicate that internal audit does not affect the implementation of corporate governance. And the audit committee has a positive and significant effect on the implementation of corporate governance.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Yuvisa Ibrani, Ewing UNSPECIFIED Thesis advisor Eko Sri Tjahjono, Mazda UNSPECIFIED
Additional Information:	Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang faktor-faktor yang berpengaruh terhadap implementasi corporate governance. Faktor yang diuji dalam penelitian ini adalah pengaruh audit internal dan komite audit terhadap implementasi corporate governance pada perusahaan yang mengikuti survey Corporate Governance Perception Index (CGPI) tahun 2012-2016. Dalam penelitian ini, variabel audit internal diukur dengan jumlah rapat komite audit (AI), variabel komite audit diukur dengan jumlah anggota komite audit (KA), dan variabel implementasi corporate governance diukur dengan skor CGPI (CG) yang diperoleh menggunakan data sekunder. Populasi dalam penelitian ini sebanyak 60 perusahaan yang yang mengikuti survey Corporate Governance Perception Index pada tahun 2012-2016 dengan total sampel pengamatan yaitu 55 pengamatan pada perusahaan yang dipilih menggunakan metode purposive sampling. Metode Statistik yang digunakan dalam penelitian ini adalah metode asumsi klasik, uji hipotesis, uji model, dan metode analisis regresi linier berganda pada tingkat signifikansi 5% dengan alat uji yaitu SPSS versi 23 program komputer. Hasil penelitian ini menunjukkan bahwa audit internal tidak berpengaruh terhadap implementasi corporate governance. Dan komite audit berpengaruh positif dan signifikan terhadap implementasi corporate governance.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Admin Eprints Untirta
Date Deposited:	30 Sep 2021 06:27
Last Modified:	30 Sep 2021 06:27
URI:	http://eprints.untirta.ac.id/id/eprint/1856

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