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PERANAN KOMITE AUDIT DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE PADA PT. DIRGANTARA INDONESIA (PERSERO)

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ABSTRACT ROLE OF THE AUDIT COMMITTEE IN MAKING GOOD CORPORATE GOVERNANCE IN DIRGANTARA INDONESIA (PERSERO) BANDUNG By : Maria Febrina Manurung The purpose of this study was to investigate the implementation of the audit committee, knowing the implementation of good corporate governance and determine the role of the audit committee in achieving good corporate governance at PT Dirgantara Indonesia (Persero) Bandung. In this research method used is descriptive method. Techniques of data collection through interviews, questionnaires, and literature. The data is processed through the questionnaires were analyzed with simple statistical Spearman rank correlation coefficient in anlalisis, hypothesis testing and analysis of the coefficient of determination. Based on the research that has been done, it has been known that the implementation of the audit committee in PT Dirgantara Indonesia (Persero) Bandung done in accordance with procedures established by the company. Based on the results of the implementation of good corporate governance research conducted by the principles of good corporate governance: transparency, accountability, responsibility, fairness and independence.