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PERANAN INTERNAL AUDIT SEBAGAI SATUAN PENGAWASAN INTERN DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE PADA PT SINARMAS SEKURITAS BANDUNG

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ABSTRACT Role of the Internal Audit Unit of Internal Audit in realizing Good Corporate Governance st PT Sinarmas Sekuritas Bandung. By: Elga Yulia Panggebean This research was conducted to determine Role of lhe Intemal Audit Unit of Intemal Audit in realizing Good Corporate Govemance at PT Sinarmas Sekuritas Bandung. The research v/as conducted using a descriptive method in which the data was obtained under real circumstances, processed, analyzed, finally be concluded. The data were collected through the distribution of questionnaires to the respondents. The data is then processed by the Rank Spea.rman coefficient conelation analysis, hypothesis testing, and analysis of the coeffrcient of determination. Based on the results of research at PT Sinarmas Securities Bandung, it is known that the role of Intemal Audit on the Good Corporate Governance has been carried out according to the proc€due by applyrng the principles of transparency, accountability, responsibility, independence, and fatness. Based on statistical analysis, it is known Spearman Rank correlation coefficient G : 0.520). This figure shows that the role of intemal audit with good corporate govemance and is being positive. Hypothesis test showed t = 2.192 and t table = 1.771, then t> t table (2.19D 1.771) which means that Ho is rejected. It shows no significant relationship between the role of internal audit with gmd corporate govemance. And the calculation of the coefficient of determination is 0 .27 I , means that the role of intemal audit for good corporate governance is27.7Vo, while 72.9o/o of the other factors.