PERAN AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP PENCAPAIAN TUJUAN CORPORATE GOVERNANCE PADA PT.TELEKOMUNIKASI INDONESIA, TBK
Abstract
The data used in this study are Primary data collected from publications of PT Telekomunikasi Indonesia on company statistics and other literature studies. The method of data processing using path analysis method with the help of SPSS analysis version 22.0. statistical test in this research using Goodness of Fit Test. The results of this study indicate that simultaneously internal audit variables, audit committee and corporate governance have a significant effect on corporate governance. Partially shows that in the analysis 1: Internal Audit variable has significant effect to Corporate Governance, whereas in the analysis 2: Internal Audit variable that has significant effect on corporate governance and on analysis 3: all variables (Internal Audit, Audit Committee and Corporate Governance) have an effect significant to corporate governance. Keywords: Internal Audit, Audit Committee, Corporate Governance.References
Amirudin, Badriyah Rifai. „Peran Komisaris Independen dalam Mewujudkan Good Corporate Governance di Tubuh Perusahaan Publik”. Artikel Pendidikan 2005. 15 Oktober, 2011.
Agoes Sukrisno. (2012). Auditing Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik: Salemba Empat.
Asikin, Bachtiar. “Pengaruh Sikap Profesionalisme Internal auditor Terhadap PerananInternal Auditor Dalam Pengungkapan Temuan Audit”. Jurnal bisnis, Manajemen, dan Ekonomi. Vol. 7, No.3 : 792-810.
ASX Corporate Governance Council. 2010. ASX Principles and Recommendations with 2010 Amandements.
Bachtiar Asikin (2006), Pengaruh Sikap Profesionalisme Internal Auditor terhadap Peranan Internal Auditor dalam Pengungkapan Temuan Audit. Jurnal.
Effendi, M. A. 2006. Perkembangan Profesi Internal Audit pada Abad 21. Makalah disajikan dalam kuliah umum, Universitas Internasional Batam, Batam 11 Desember.
Glick, Margaret B. 2011. The Role of Chief Executive Officer
Hery. 2010. Potret Profesi Audit Internal (Diperusahaan Swasta & BUMN Terkemuka). Bandung: Alfabeta
Hormati. Asrudin. 2009. Karakteristik Perusahaan Terhadap Kualitas Implementasi Corporate Governance. Jurnal Keuangan dan Perbankan.
Vol.13, No.2 :288-298.
http://jurnalauditor.blogspot.com/2011/11/definisi-audit-internal_14.html
KNKG (2006, October 17). Pedoman Umum Good Corporate Governance Indonesia. September 15, 2011.
Morariu, Ana et all. 2009. Internal Audit and Corporate Governance, an Added
Value For Entities Management. Annales Universitatis Apulensis Series
Economica. Vol 11, No.1.
Mulyadi (2012). Auditing Edisi 6 Buku 1. Jakarta. Salemba Empat.
Peraturan Bapepam-LK Nomor IX.I.7 tentang Pembentukan dan Pedoman
Pelaksanaan Kerja Komite Audit
Peraturan Perusahaan Persero PT.Telekomunikasi Indonesia,Tbk Nomor PD.602.00/r.00/HK00/COP-D0030000/2011 tentang Pedoman Pengelolaan GCG Telkom Grup.
Peraturan Menteri Negara BUMN Nomor PER- 12/MBU/2012 tentang Tugas Komite Audit .
Keputusan Menteri BUMN Nomor : PER – 01/MBU/2011 tentang Definisi Corporate Governance.
Keputusan Menteri BUMN No. PER – 01/MBU/2011 tentang prinsip corporate governance.
Zarkasyi. 2008. Good Corporate Governance. Bandung: ALFABETA
Yolanda, Murti, Wahyu (2014), Pedoman Bimbingan Skripsi, Universitas Borobudur, Jakarta.
