Internal Factors in Realizing Good Corporate Governance of PT. INTI

Authors

  • Andhika Ligar Hardika, Daniel Nababan, Ivan Gumilar Sambas Putra, Radhi Abdul Halim, Mohd Haizam

Abstract

- This study aims to determine the implementation of internal audit, audit committee, and good corporate governance, as well as to determine the influence of the role of internal audit and audit committee in an effort to realize good corporate governance at PT INTI. The factors tested in this study are internal audit and audit committee as independent variables. Meanwhile, good corporate governance is the dependent variable. The research method used in this research is explanatory method. The population in this study were internal auditors at PT. INTI which consists of 32 people. The sampling technique used in this study is non-probability sampling technique with saturation sampling technique, the number of samples in this study amounted to 32 internal auditors of PT. INTI. The analytical method used in this research is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data used the Statistical Package for Social Sciences (SPSS) Ver20.00. Based on the research result, it shows that internal audit and audit committee have an effect on good corporate governance in PT. INTI both partially and simultaneously. The magnitude of the influence of internal audit and the audit committee in contributing to the influence of good corporate governance is 67.7%.

Published

2020-10-14

Issue

Section

Articles