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PERANAN KEGIATAN AUDIT INTERNAL DALAM PELAKSANAAN GOOD CORPORATE GOVERNANCE (GCG) PADA RUMAH SAKIT PREMIER BINTARO

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ABSTRACT THE ROLE OF INTERNAL AUDIT ACTIVITIES IN THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN PREMIER BINTARO HOSPITAL By: Sonia Elisabeth Danun The purpose of this study is to know to what extent the role of internal audit in the implementation of Good Corporate Governance (GCG) at Premier Bintaro Hospital. The variables used in this study are Internal Audit Activities (independent variable) and the Implementation of Good Corporate Governance (GCG) (dependent variable). The method used in this study is descriptive and the techniques used in data collection are through interviews, documentation and questionnaires to the relevant parties. Data were analyzed using Rank Spearman coefficient correlation, coefficient determination, and the hypothesis was tested using t-test. The result of the study shows that the internal audit activities has been well conducted in the Premier Bintaro Hospital in accordance with the established standard operating procedures. The result also shows that the implementation of Good Corporate Governance (GCG) in the Premier Bintaro Hospital has been well conducted in accordance with regulations at the company. Based on the results, statistical analysis shows that there isn’t a significant role of the internal audit activities on the implementation of GCG in the Premier Bintaro Hospital. It can be seen from the value of the Rank Spearman coefficient correlation of rs = 0.400 and the significant test results between the two variables at ρ = 0.140 at α = 0.05 and also can be seen at tcount < ttable (1.574 < 1.771). Thus H0 is accepted, which means that there isn’t a significant role between internal audit activities and the implementation of GCG in the Premier Bintaro Hospital.