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PERANAN KOMITE ATIDIT DALAM MENINGKATKAN GOOD CORPORATE GOYERNANCE PADA PT. POS INDONESIA (PERSERO) BANDUNG

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ABSTRACT AUDIT COMMITTEE ROLE IN IMPROVING GOOD CORPORATE GOYERNANCE AT pT. pOS INDONESLA (PERSERO) BANDUNG BY Christopher panjaitar This research is carried out to find out the implementation of Audil Committee at PT. Pos Indonesia (Persero) Ba'drmg, the implementation of good corporate govemance at PT. Pos Indonesia (Persero) Ba-ndung as well as to figure out the role of audit committee in improving good corporate govemanoe at this stateowned company. In collecting and processing the data, the writer uses descriptive method, a method involving collection of data in order to test hyphothesis or to atrswer questions concerning the current status of the subject of the study. A set of questionnaire consisting 17 questions of Audit s6mmingp and 2l questioru of good corporate govemance is dishibuted to 41 respondents. The results ofthe questionnaires are then processed using the Rank speamran to figure out the correlation betu,een the two variables. Based on the calculation of statistical analysis of Rank Spearman, the writer obtained the correlation coefficients, rs: 0,02322 which incicates that the Audit committee does not play a vital role in improvl'rg the good corpo'rte governance. The significant test showed that t,o1*1a"4 is 0,1450 and tr,a"l is l,6g4gg. Since the t calculated is lower thar the t tabel, the pre-hypothesis, Ho is acccpted. The rcsult of coefficient determination of 0,05% showed that the iraprovernent of good corporate govemance is influenced by the Audit committee while the rest 99,952o is influeced by other factois.