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PEGARUH AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE PADA PT. TELEKOMUNIKASI INDONESIA

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This study aims to find out how to do an intemal audit and good corporate govemance of the company and also know the effect of Intemal Audit to good corporate govemance at PT . Telekomunikasi Indonesia Tbk . The method used in this research is descriptive method to obtain the data and information necessary to achieve the research objectives. The analysis used in this study is a simple analysis of the Spearman Rank, conelation coefficieng and coefficient of Determination Test Hypothesis. Based on the results obtained it is known that the Intemal Audit at PT. Telekomunikasi Indonesia Tbk has been running the audit acconding to the standard of operation ( SOP ) that existed at pT Telekomunikasi Indonesia- Ofthe four indicators studie4 Independence has the highest score is 67 .5Yo. Good corporate govematrce at PT Telekomunikasi Indonesia has done wJ[ according to the principles that exist. It is seen from the execution of the company in accordance *itn m principles of good corporate goveflBnce' namely Faimess, Tramparency,eccountabiliq.andResponsibility.ofthefourindicatorsstudied, Transparency has the highest score is 72 %o . Based on the analysis of known correlation coefficient r:0.661, which means there is a significant positive effect between the intemal audit and good corporate govemance at PT Tietomunikasi Indonesia Tbk. And Hypothesis Test rcsults obtained from the t court > t table is 3.574 > 1.734,which means Ha accepted: there is a sigpificant effect on the lntemal Audit between good corporate govemance at PT Telekomunikasi Indonesia Tbk. And the coefficient of d-'eterminatio n of 43.7Yo which means intemal audit and good corpoEte govemance is affected by the percentag e of 43.7%o, at]d 56.3Yo are influenced by otherfactors than the study .