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PENGARUH AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT. DIRGANTARA INDONESIA (PERSERO)

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ABSTRACT EFFECT OF INTERNAL AUDIT AND AUDIT COMMITTEE ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) IN PT. DIRGANTARA INDONESIA (Persero) Written by: Kevin Andrew NIM: 1232101 This research aimed to determine the effect of the internal audit and the audit committee on the implementation of good corporate governance. Internal audit and audit committee be independent variable. Good corporate governance becomed the dependent variable. This research was conducted at PT. Dirgantara Indonesia (Persero). This research used a questionnaire with a sample of internal auditors as many as 20 respondents. The results of this research were partial effect between internal audit and the implementation of GCG where there was a determination coefficient of 47.8% which was influential in this study and 52.2% were not included in this research, as well as t-test results that shown the influence with t-test amounted to 4.061 greater than t-table 1.725 (4.061> 1.725), then there was a partial effect between the audit committee and the implementation of GCG where the coefficient of determination of 37.4% which was influential in this research and 62.6% were not included in this research, and the t-test results shown there were significant and t-test results of 3,279 bigger than t-table 1.725 (3.279> 1.725). Then the results of research on the three variables shown that the internal audit and the audit committee proved to have an influence on the implementation of good corporate governance at PT. Dirgantara Indonesia (Persero) in which significant test (test F) shows the results of the F-count 7.994 greater than 3.49 Ftable (7.994> 3.49), which means to shown the real effect in the study, the coefficient of determination of 48.5 % influence on this study, and 41.5% were not included in this study. Keyword: Internal Audit and Audit Committee, the implementation of Good Corporate Governance