PENGARUH AUDIT INTERNAL, DAN AUDIT EKSTERNAL TERHADAP PENCAPAIAN GOOD GOVERNANCE (STUDI EMPIRIS PADA BUMD BANTEN)

Pardede, Edwin Mahesa (2025) PENGARUH AUDIT INTERNAL, DAN AUDIT EKSTERNAL TERHADAP PENCAPAIAN GOOD GOVERNANCE (STUDI EMPIRIS PADA BUMD BANTEN). S1 thesis, Universitas Sultan Ageng Tirtayasa.

	Text Edwin Mahesa Pardede_5552180042_CP.pdf Restricted to Registered users only Download (14MB)
	Text Edwin Mahesa Pardede_5552180042_Fulltext.pdf Restricted to Registered users only Download (4MB)
	Text Edwin Mahesa Pardede_5552180042_01.pdf Restricted to Registered users only Download (1MB)
	Text Edwin Mahesa Pardede_5552180042_02.pdf Restricted to Registered users only Download (387kB)
	Text Edwin Mahesa Pardede_5552180042_03.pdf Restricted to Registered users only Download (533kB)
	Text Edwin Mahesa Pardede_5552180042_04.pdf Restricted to Registered users only Download (421kB)
	Text Edwin Mahesa Pardede_5552180042_05.pdf Restricted to Registered users only Download (214kB)
	Text Edwin Mahesa Pardede_5552180042_Ref.pdf Restricted to Registered users only Download (203kB)
	Text Edwin Mahesa Pardede_5552180042_Lamp.pdf Restricted to Registered users only Download (1MB)

Abstract

Regional-Owned Enterprises (BUMD) are business entities established by the regional government with the aim of providing benefits in the development of the regional economy, as well as one of the sources of local revenue (PAD). The purpose of this study is to analyze the influence of internal audits and external audits on the achievement of good governance. In this study, good governance is measured based on transparency, accountability, responsibility, independence and fairness. The sample in this study used purposive sampling. The sample used in this study was BUMD in Banten Province with 35 respondents. The analysis technique used in this study was multiple regression analysis, the data was processed using the SPSS Version 26 application. The results of this study indicate that internal audits have a positive effect on the achievement of good governance of BUMD Banten, while external audits have no effect on the achievement of good governance of BUMD Banten.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Muchlish, E. Munawar	197509092005011002
Thesis advisor	Mulyadi, Roza	198202212014041001

Additional Information:

Badan Usaha Milik Daerah (BUMD) merupakan badan usaha yang didirikan pemerintah daerah dengan tujuan untuk memberikan manfaat dalam perkembangan perekonomian daerah, juga sebagai salah satu sumber pendapatan asli daerah (PAD). Tujuan dari penelitian ini adalah untuk menganalisis pengaruh audit internal dan audit eksternal terhadap pencapaian good governance. Dalam penelitian ini, good governance di ukur berdasarkan tranparansi, akuntabilitas, responsibilitas, independen dan fairness. Sampel pada peneltian ini menggunakan purposive sampling. Sampel yang digunakam dalam penelitian ini yakni BUMD yang berada di Provinsi Banten dengan responden sebanyak 35 responden. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda, data diolah menggunakan aplikasi SPSS Versi 26. Hasil penelitian ini menunjukan bahwa audit internal berpengaruh positif terhadap pencapaian good governance BUMD Banten, sedangkan audit eksternl tidak berpengaruh terhadap pencapaian good governance BUMD Banten.

Uncontrolled Keywords:

Internal Audit, External Audit, Good Governance, BUMD Audit Internal, Audit Ekstenal, Good Governance, BUMD.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Edwin Mahesa Pardede

Date Deposited:

02 Sep 2025 08:50

Last Modified:

02 Sep 2025 08:50

URI:

http://eprints.untirta.ac.id/id/eprint/53217

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA