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PERANAN KOMITE AUDIT DALAM MENYINGKATKAN GOOD CORPORATE GOVERNANCE PADA PT. PINDAD (PERSERO) BANDUNG

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ABSTRACT THE ROLE OF AI.]DIT COMMITTEE IN IMPROVING GOOD CORPORATE GOVERNANCE ATPT. PINDAD (PERSERO) BANDUNG BY Berkat Brian Huberth Mangdas This research aims to find out the rore of Audit committee at pr. pindad @ersero) Bandung, the implementation of good corporate govemance at pT. Pindad (Persero) Bandung as well as to figure out the role of audit committee in improving good corporate govemance at this state-owned company. In collecting and processing the dat4 the writer uses descriptive method, a method involving collection of data in order to test hyphothesis or to answer questions conceming the current status of the subject of the study. A set of questionnaire consisting 17 questions of Audit committee and 2l questions of good corporate govemance is distributed to 15 respondents. The results of the questionnaires are then processed using the Rank Spearman to figure out the correlation between the two variables. Based on the result of the study conducted, it can be concluded that the role of Audit committee at PT.Pindad is conduct properly. It can be see on the resurt of the questionnaire by 82.82%. Based on the result of the study conducted the impremented of Good corporate Govemance at PT. Pindad is properly implemented. It can be see on the result of the questionnaire by 83.56%. Based on the calculation of statistical analysis of Rank Spearmaq the writer obtained the conelation coefficients, rs= 0,66635 which indicates that the Audit committee plays a vital role in improving the good corporate govemance. The sipificant test showed that t"o61o1"4 is 3.222 and t66"1 is 1,77093. Since the t calculated is higher than the t tabel, the pre-hypothesis, Ha is accepted. The result of coefficient determination of 44.4% showed that the improvement of Good corporate Govemance is influenced by the Audit committee while the rest 55.6% is influenced by other factors.