Pengaruh Peranan Satuan Pengawasan Internal (SPI) dan Pedoman Perilaku terhadap Pelaksanaan Good Corporate Governance (GCG) Pada PT Perkebunan Nusantara di Medan

ABSTRAK
PENGARUH PERANAN SATUAN PENGAWASAN INTERNAL (SPI)
DAN PEDOMAN PERILAKU TERHADAP PELAKSANAAN GOOD
CORPORATE GOVERNANCE (GCG) PADA PT PERKEBUNAN
NUSANTARA DI MEDAN

Penelitian ini bertujuan untuk mengetahui pengaruh peranan satuan
pengawasan internal dan pedoman perilaku terhadap pelaksanaan Good Corporate
Governance. Teknik penentuan sampel menggunakan teknik sensus yaitu
mengambil sampel seluruh auditor internal sebanyak 80 responden pada PT.
Perkebunan Nusantara di Medan. Metode analisis data yang digunakan adalah
Analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi
linier berganda. Hasil penelitian ini menunjukan bahwa : (1) Satuan pengawasan
internal berpengaruh positif terhadap pelaksanaan Good Corporate Governance,
(2) pedoman perilaku berpengaruh negatif terhadap pelaksanaan Good Corporate
Governance, (3) satuan pengawasan internal dan pedoman perilaku berpengaruh
positif terhadap pelaksanaan Good Corporate Governance.

Kata kunci: Satuan Pengawasan Internal, Pedoman Perilaku dan Good
Corporate Governance (GCG).

3
Universitas Sumatera Utara

ABSTRACT

INFLUENCE OF THE ROLE OF INTERNAL AUDIT UNIT AND CODE OF
CONDUCTS TO THE PRACTICE OF GOOD CORPORATE GOVERNANCE
IN PT PERKEBUNAN NUSANTARA IN MEDAN

This study purposes to examine the effects of the role of internal audit unit
and code of conducts to the practice of Good Corporate Governance (GCG).
Data that collected in this research are got by using 80 respondense of the
internal auditor in PT. Perkebunan Nusantara in Medan. The method of data
analysis used are statistic descriptive analysis, test data quality, classical
assumption test, multiple linear regression analysis, The results of this study
indicate that : (1)Internal Audit Unit appears to have a positive effect to the
practice of Good Corporate Governance, (2) code of conducts appears to have a
negative effect to the practice of Good Corporate Governance, (3) Internal Audit
Unit and code of conducts appears to have a positive effect to the practice of
Good Corporate Governance.

Keywords: The Internal Audit Unit, Code Of Conducts, and Good Corporate
Governance (GCG).

4
Universitas Sumatera Utara