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PENGARUH AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA PT.ULTRAJAYA MILK INDUSTRY & TRADING COMPANY TBK.

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ABSTRACT THE EFFECT OF INTERNAL AUDIT ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) Josua Cevin Siahaan NIM: 1632012 This research was conducted to find out how the effect of Internal Audit on the implementation of Good Corporate Governance at PT. ULTRA JAYA MILK INDUSTRY & TRADING COMPANY TBK. The variables studied were personnel variables, knowledge and skills variables, supervision variables as independent and openness variables, accountability variables, liability variables, equity variables as the dependent variable. This research used a descriptive method where data is obtained by distributing questionnaires to 34 respondents, the processed using SPSS and given conclusions. Based on the results of the study and t test can be obtained that there is a significant value from the effect of Internal Audit on the implementation of Good Corporate Governance is 0,000 <0.05. Besides that, it can also be seen from the result of the comparison between t count and t table that shows the t count value is 4,429 while t table is 2,032. From the results, it can be seen that t count> t table is 4.429>2.032. So, it concluded that H0 is rejected or Ha is accepted, it means that the role of Internal Audit is significantly effect the implementation of Good Corporate Governance. Keywords: Internal Audit, Good Corporate Governance.