PENGARUH AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. PEGADAIAN (PERSERO) CABANG PALOPO

Nurhayani, Nurhayani PENGARUH AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. PEGADAIAN (PERSERO) CABANG PALOPO. PENGARUH AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT.PEGADAIAN (PERSEO) CABANG PALOPO. (Submitted)

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Abstract

ABSTRACK This study aims to determine the effect of internal audit on the implementation of good corporate governance. In determining good corporate governance, there are 5 main principles, namely: transparency, accountability, responsibility, independence and fairness. The method of data collection is done by distributing questionnaires which are distributed directly to the employees of PT. Pegadaian (Persero) Palopo Branch. The population in this study were all employees of PT. Pegadaian (Persero) Palopo Branch and the sampling technique used purposive sampling with a total of 48 respondents. The data analysis technique used is simple linear regression analysis. Based on the results of simple linear regression analysis shows that internal audit has a positive and significant effect on the implementation of good corporate governance at PT. Pegadaian (Persero) Palopo Branch, which means the more effective the internal audit, the better the internal audit for the implementation of good corporate governance. Keywords: Internal Audit, Good Corporate Governance INTISARI Penelitian ini bertujuan untuk mengetahui pengaruh audit internal terhadap penerapan good corporate governance. Dalam penetapan good corporate govenance terdapat 5 prinsip utama yaitu : keterbukaan (transparansi), akuntabilitas (acountability), pertanggung jawaban (responsibility), kemandirian (independency) dan kewajaran (fairness). Metode pengambilan data dilakukan dengan penyebaran kuesioner yang disebarkan langsung kepada karyawan PT. Pegadaian (Persero) Cabang Palopo. Populasi dalam penelitian ini adalah seluruh karyawan PT. Pegadaian (Persero) Cabang Palopo dan teknik pengambilan sampel menggunakan purposive sampling dengan total 48 responden. Teknik analisis data yang digunakan adalah anailisis regresi linear sederhana. Berdasarkan hasil analisis regresi linear sederhana menunjukkan bahwa audit internal berpengaruh positif dan signifikan terhadap penerapan good corporate governance pada PT. Pegadaian (Persero) Cabang Palopo, yang artinya semakin efektif audit internal, semakin baik audit internal untuk penerapan good corporate governance. Kata Kunci: Audit Internal, Good Corporate Governance

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