PENGARUH PERAN AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE PADA BANK NAGARI - Repositori Universitas Andalas

DAFTAR ISI
LEMBAR PENGESAHAN .................................................................................

i

ABSTRAK ...........................................................................................................

ii

LEMBAR PERNYATAAN ...............................................................................

iv

KATA PENGANTAR.........................................................................................

v

DAFTAR ISI.......................................................................................................

ix

DAFTAR TABEL .............................................................................................

xii

DAFTAR GAMBAR ........................................................................................

xiii

BAB I. PENDAHULUAN
1.1

Latar Belakang ................................................................................. 1

1.2

Perumusan Masalah ......................................................................... 5

1.3

Tujuan Penelitian ............................................................................. 6

1.4

Manfaat Penelitian ........................................................................... 6

1.5

Penelitian Terdahulu dan Pengembangan Hipotesis........................ 7

1.6

Sistematika Penulisan .................................................................... 10

BAB II. LANDASAN TEORI
2.1

Audit Internal
2.1.1 Pengertian Audit Internal ..................................................... 12
2.1.2 Independensi Audit Internal ................................................. 14
2.1.3 Ruang Lingkup Audit Internal ............................................. 16

2.1.4 Peran Audit Internal ............................................................. 18

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2.2

Corporate Governance
2.2.1 Pengertian Corporate Governance....................................... 21
2.2.2 Prinsip – Prinsip Corporate Governance ............................. 23
2.2.3 Tujuan dan Manfaat Corporate Governance ....................... 26
2.2.4 Penerapan Good Corporate Governance pada
BUMN/BUMD ..................................................................... 28

2.3

Peran Audit Internal dalam Penerapan Corporate Governance .... 29

BAB III. METODE PENELITIAN
3.1

Jenis Penelitian .............................................................................. 33

3.2

Objek Penelitian............................................................................. 33

3.3

Metode Pengumpulan Data............................................................ 33

3.4

Sumber Data .................................................................................. 34

3.5

Analisis Data.................................................................................. 34

3.6

Penarikan Kesimpulan ................................................................... 36

BAB IV. HASIL PENELITIAN DAN PEMBAHASAN
4.1

Gambaran Umum Perusahaan
4.1.1 Sejarah Perusahaan ............................................................... 37
4.1.2 Visi dan Misi Perusahan....................................................... 38
4.1.3 Produk dan Jasa .................................................................... 39
4.1.4 Struktur Organisasi............................................................... 40

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4.2

Pengaruh Peran Audit Internal terhadap Good Corporate Governance
pada Bank Nagari
4.2.1 Tentang Responden .............................................................. 45
4.2.2 Hasil Penelitian.................................................................... 45
4.2.3 Uji Normalitas Data............................................................. 49

4.2.4 Analisis Regresi Liniear Sederhana ..................................... 50
4.2.5 Uji Hipotesis
4.2.5.1 Uji F .......................................................................... 51
4.2.5.2 Koefisien Secara Determinasi .................................. 52

4.3 Penarikan Kesimpulan...................................................................... 52

BAB V. KESIMPULAN DAN SARAN
5.1

Kesimpulan .................................................................................... 54

5.2

Saran .............................................................................................. 54

5.3

Implikasi Penelitian ....................................................................... 55

Daftar Pustaka ..................................................................................................... 57
Lampiran ............................................................................................................. 60

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DAFTAR TABEL

Tabel 2.1 : Perbedaan Peran Audit Internal Sebelum dan Sesudah Penerapan
Corporate Governance .................................................................. 30
Tabel 4.1 : Informasi Responden ..................................................................... 45
Tabel 4.2 : Rata – Rata Skor Jawaban Responden Terhadap Indikator Penerapan
Audit Internal ................................................................................. 46
Tabel 4.3 : Rata – Rata Skor Jawaban Responden Terhadap Indikator Penerapan
Good Corporate Governance ......................................................... 47
Tabel 4.4 : Hasil Uji Normalitas ...................................................................... 49
Tabel 4.5 : Hasil Analisis Regresi Linear Sederhana ....................................... 50
Tabel 4.6 : Hasil Uji F ...................................................................................... 51
Tabel 4.7 : Hasil Uji Determinasi..................................................................... 52

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DAFTAR GAMBAR
Gambar 4.1: Struktur Organisasi Bank Nagari ....................
...............................
44