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PERANAN PERAN DAN TANGGUNG JAWAB KOMITE AUDIT DALAM PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT.SULZER TURBO SERVICES INDONESIA

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ABSTRACT THE ROLE OF ROLES AND OF THE AUDIT COMMITTEE IN THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE PT.SULZER TURBO SERVICES INDONESIA by : Irma Sihombing This study aims to determine how the implementation of the roles and responsibilities of the audit committee on PT.SULZER TURBO SERVICE INDONESIA , implementation of good corporate governance , and the role of audit committee responsibilities in the implementation of good corporate governance in PT.SULZER TURBO SERVICE INDONESIA . This research was conducted with descriptive method , by collecting data related to the problem . Questionnaires were distributed to the parties or the object under study . The questionnaire consisted of 17 statements about the roles and responsibilities of the audit committee and 21 statements about the implementation of good corporate governance . Questionnaire data were statistically processed using Spearman rank , test of significance and the coeficient of determination. Based on the research results obtained by the correlation coefficient of 0.92 rs , is in the interval 0.80 - 1:00 which suggests that the relationship between the role of the audit committee responsibilities towards good corporate governance in PT.SULZER TURBO SERVICE INDONESIA very strong and positive . To find out the hypothesis is accepted or rejected a one-way test was used with degrees of freedom ( df ) = n - 2 and α = 5 % . Of data processed and calculated values obtained tcount 10. 08 and ttable 1.734 , means t_hitung > t_tabel then Ho is rejected. It can be concluded that the role of the audit committee responsibilities have a significant relationship in the implementation of Good Corporate Governance ( GCG ) . To determine the role of audit committee responsibilities towards good corporate governance ( GCG ) , used analytical determination coefficient ( Kd ) , from which the data is processed and calculated Kd values obtained have a role at 84.6 % and the balance of 15.4% is influenced by other factors outside the study .