Simamora, Lamria (2011) Pengaruh Kompetensi dan Independensi Internal Auditor terhadap Implementasi Good Corporate Governance (studi pada Kantor Cabang Bank Pembangunan Kalteng). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh kompetensi dan independensi auditor internal terhadap implementasi good corporate governance. Studi dilakukan pada kantor cabang Bank Pembangunan Kalteng. Kompetensi merupakan kemampuan profesional yang tercermin dari keahlian dan ketelitian yang dimiliki oleh auditor internal. Independen merupakan hal yang penting bagi efektivitas pemeriksaan inter. Pemeriksaan intern merupakan kegiatan professional. Responden penelitian ini terdiri dari pimpinan cabang, pimpinan cabang pembantu dan auditor internal pada Bank Pembangunan Kalteng. Data dianalisis menggunakan Regresi Linier Berganda, yang dianalisis adalah data primer dengan instrumen berupa kuesioner. Hasil penelitian ini menunjukkan bahwa kompetensi dan independensi berpengaruh terhadap implementasi good corporate governance . Semakin kompeten dan independen auditor internal yang ada disuatu perusahaan maka semakin baik implementasi good corporate governance karena menerapkan prinsip-prinsi keterbukaan akuntabilitas pertanggungjawaban independen dan kewajaran.
English Abstract
This study is aimed in testing influence of competency and independency of internal auditor toward implementation of good corporate governance. study is conducted in branch office of Bank Pembangunan Kalteng. Competency is professional ability which is reflected in expertise and accuracy owned by internal auditor. Independency is a significant thing for effectiveness of internal auditing. Internal auditing is a professional activity. respondents of this study consist of head of branch office, head of assisting branch office, and internal auditor in Bank Pembangunan Kalteng. data is analyzed by using Sequential Linear Regression, in which primary data is being analyzed with instrument of questionnaires. results of study show that competency and independency are influential toward implementation of good corporate governance. more competent and independent internal auditor in a corporate means better implementation of good corporate governance. It is due to implementation of transparency, accountability, independent responsibility and fairness principles.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.458/SIM/p/041103182 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 04 Oct 2011 10:51 |
| Last Modified: | 04 Oct 2011 10:51 |
| URI: | http://repository.ub.ac.id/id/eprint/159223 |
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