PENGARUH AUDIT INTERNAL,BUDAYA ORGANISASI DAN KOMITE AUDIT TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT POS INDONESIA CABANG METRO
DOI:
https://doi.org/10.24127/jf.v6i2.1843Keywords:
audit internal, budaya organisasi, komite audit, good corporate governanceAbstract
Penelitian ini bertujuan untuk menguji Pengaruh Audit Internal, Budaya Organiasai, komite Audit terhadap Pelaksanaan Good Corporate Governance pada PT Pos Indonesia Cabang Metro.jenis penelitian yang digunakan adalah dalam penelitian ini adalah kuntitatif. Dalam penelitian ini menggunakan data primer melalui kuesioner dan populasi sempel yang di gunakan adalah sebanyak 66 kryawan yang ada di perusahaan tersebut. Alat analisis yang digunakan aadalah analisis regresi linier berganda yang menggunkan aplikasi IBM SPSS 22. Hasil penelitian ini menunjukan: (1). Auditt Internal berpengaruh terhadap pelaksanaan Good Corporate Governance. 2). Budaya Organiasasi perpengaruh tehadap pelaksanaan Good Corporate Governance. 3) Komite Audit berpengaruh terhadap pelaksanaan Good Corporate Governanc. 4) Audit Internal, Budaya Organisasi dan Komite Audit Informasi secara bersama-sama berpengaruh Terhadap Pelaksanan Good Corporate Govermance, Secara Bersama sama Integritas Audit Internal, Budaya Organisasi dan Komite Audit Mendukung Pelaksanan Good Corporate Govermance.
Kata kunci : Audit internal, Budaya Organisasi, Komite Auditt , Good Corporate Governance
ABSTRACT
This study aims to examine the influence of internal audit, organizational culture, audit committee on the implementation of good corporate governance at PT Pos Indonesia Metro Branch. The type of research used in this research is quantitative. In this study, primary data was used through questionnaires and the sample population used was 66 employees in the company. The analytical tool used is multiple linear regression analysis using the IBM SPSS 22 application. The results of this study show: (1). Internal audit has an influence on the implementation of Good Corporate Governance. 2). Organizational Culture influences the implementation of Good Corporate Governance. 3) The Audit Committee influences the implementation of Good Corporate Governancec. 4) Internal Audit, Organizational Culture and Information Audit Committee jointly influence the Implementation of Good Corporate Governance, Together with the Internal Audit Integrity, Organizational Culture and the Audit Committee Support the Implementation of Good Corporate Governance.
Keywords: Internal Audit, Organizational Culture, Audit Committee, Good Corporate Governance
References
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