Pengaruh Peran Audit Internal Terhadap Penerapan Good Corporate Governance Pada Pt Bank Mandiri (Persero) Tbk
ABSTRAK
PENGARUH PERAN AUDIT INTERNAL TERHADAP PENERAPAN
GOOD CORPORATE GOVERNANCE PADA
PT BANK MANDIRI (PERSERO) TBK
Nama
NIM
Program Studi
Fakultas
Dosen Pembimbing
: Rouli Manulang Eka Putri
: 130907102
: Ilmu Administrasi Bisnis
: Ilmu Sosial dan Ilmu Politik
: Harris Pinagaran Nasution, S.E, MM
PT. Bank Mandiri (Persero) Tbk. merupakan salah satu BUMN yang
memiliki jaringan yang kuat, Bank mandiri terus membangun basis nasabah yang
besar yang berkontribusi pada pendanaan murah dan telah dapat mempertahankan
pendapatannya secara substansial untuk mendukung pengembangan bisnis dan
permodalan inti yang sehat sebagai pilarnya. Bank Mandiri terus berupaya
mengikuti perkembangan praktik Good Corporate Governance yang terbaik, baik
di tingkat regional, nasional, maupun internasional yang relevan dan disesuaikan
dengan kebutuhan, sehingga Bank Mandiri dapat menjalankan bisnis perbankan
yang sehat dengan berlandaskan pada penerapan prinsip Good Corporate
Governance.
Tujuan penelitian ini untuk mengetahui pengaruh peran audit internal
terhadap penerapan Good Corporate Governance pada PT. Bank Mandiri
(Persero) Tbk Regional I/Sumatera I, dan sampel yang diambil sebanyak 50 orang
yang dilakukan dengan metode non probability sampling. Jenis data yang diambil
adalah primer.
Berdasarkan hasil analisis data kuesioner terhadap 50 responden yang
diperoleh dari keseluruhan populasi penelitian dilakukan analisis terhadap data
yang diperoleh, analisis ini meliputi: uji validitas dan realibilitas, analisis regresi
sederhana, pengujian hipotesis uji t, serta analisis koefisien determinasi (R2).
Pengujian hipotesis menggunakan uji t menunjukkan bahwa variabel
independen yang diteliti yaitu variabel audit internal terbukti berpengaruh positif
dan signifikan terhadap variabel dependen good corporate governance. Hasil
analisis koefisien deteminasi diperoleh nilai The Adjusted R Square menunjukan
bahwa 68,5 persen dari good corporate governance dapat dijelaskan dari variabel
independen tersebut.
Kata kunci : Audit Internal, Good Corporate Governance
ABSTRACT
THE INFLUENCE OF THE ROLE OF INTERNAL AUDITS AGAINST THE
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE OF
PT. BANK MANDIRI (PERSERO) TBK
Name
NIM
Major
Faculty
Adviser College Teacher
: Rouli Manulang Eka Putri
: 130907102
: Ilmu Administrasi Bisnis
: Ilmu Sosial dan Ilmu Politik
: Harris Pinagaran Nasution, S.E, MM
PT. Bank Mandiri (Persero) Tbk. is one of BUMN which has a strong
network, Bank Mandiri continues to build a large customer base which
contributes to the cost of funding and have been able to maintain its earnings
substantially in support of business development and healthy core capital as a
pillar. Bank Mandiri continues to follow the development of best practices of good
corporate governance, both at regional, national and international level, that are
relevant and tailored to the needs, so that the bank can run a healthy banking
business with based on the application of the principle of good corporate
governance.
the purpose of this research is determine the influence of the role of
internal audits against the implementation of good corporate governance of PT.
Bank Mandiri (Persero) Tbk, and samples taken as 50 people were done with nonprobability sampling. Type of data that used in this research were primary data.
Based on the analysis results of questionnaire data of 50 customers
collected obtained from whole research population, several analyses are
conducted on the collected data. Those analyses include: validity and reliability
tests, simple regression analysis, hypothesis examination through the t test, and
analysis of determination coefficient (R2).
Hypothesis examination using t test shows that there are four examined
independent variables, which are the variables of internal audits that influence
positively and significantly on the dependent variable of good corporate
governance. The Adjusted R Square number as much as 0.685 shows that 68.5
percent of the dependent variable can be explained by those independent
variables in the regressions equation.
Keywords: Internal Audits, Good Corporate Governance
PENGARUH PERAN AUDIT INTERNAL TERHADAP PENERAPAN
GOOD CORPORATE GOVERNANCE PADA
PT BANK MANDIRI (PERSERO) TBK
Nama
NIM
Program Studi
Fakultas
Dosen Pembimbing
: Rouli Manulang Eka Putri
: 130907102
: Ilmu Administrasi Bisnis
: Ilmu Sosial dan Ilmu Politik
: Harris Pinagaran Nasution, S.E, MM
PT. Bank Mandiri (Persero) Tbk. merupakan salah satu BUMN yang
memiliki jaringan yang kuat, Bank mandiri terus membangun basis nasabah yang
besar yang berkontribusi pada pendanaan murah dan telah dapat mempertahankan
pendapatannya secara substansial untuk mendukung pengembangan bisnis dan
permodalan inti yang sehat sebagai pilarnya. Bank Mandiri terus berupaya
mengikuti perkembangan praktik Good Corporate Governance yang terbaik, baik
di tingkat regional, nasional, maupun internasional yang relevan dan disesuaikan
dengan kebutuhan, sehingga Bank Mandiri dapat menjalankan bisnis perbankan
yang sehat dengan berlandaskan pada penerapan prinsip Good Corporate
Governance.
Tujuan penelitian ini untuk mengetahui pengaruh peran audit internal
terhadap penerapan Good Corporate Governance pada PT. Bank Mandiri
(Persero) Tbk Regional I/Sumatera I, dan sampel yang diambil sebanyak 50 orang
yang dilakukan dengan metode non probability sampling. Jenis data yang diambil
adalah primer.
Berdasarkan hasil analisis data kuesioner terhadap 50 responden yang
diperoleh dari keseluruhan populasi penelitian dilakukan analisis terhadap data
yang diperoleh, analisis ini meliputi: uji validitas dan realibilitas, analisis regresi
sederhana, pengujian hipotesis uji t, serta analisis koefisien determinasi (R2).
Pengujian hipotesis menggunakan uji t menunjukkan bahwa variabel
independen yang diteliti yaitu variabel audit internal terbukti berpengaruh positif
dan signifikan terhadap variabel dependen good corporate governance. Hasil
analisis koefisien deteminasi diperoleh nilai The Adjusted R Square menunjukan
bahwa 68,5 persen dari good corporate governance dapat dijelaskan dari variabel
independen tersebut.
Kata kunci : Audit Internal, Good Corporate Governance
ABSTRACT
THE INFLUENCE OF THE ROLE OF INTERNAL AUDITS AGAINST THE
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE OF
PT. BANK MANDIRI (PERSERO) TBK
Name
NIM
Major
Faculty
Adviser College Teacher
: Rouli Manulang Eka Putri
: 130907102
: Ilmu Administrasi Bisnis
: Ilmu Sosial dan Ilmu Politik
: Harris Pinagaran Nasution, S.E, MM
PT. Bank Mandiri (Persero) Tbk. is one of BUMN which has a strong
network, Bank Mandiri continues to build a large customer base which
contributes to the cost of funding and have been able to maintain its earnings
substantially in support of business development and healthy core capital as a
pillar. Bank Mandiri continues to follow the development of best practices of good
corporate governance, both at regional, national and international level, that are
relevant and tailored to the needs, so that the bank can run a healthy banking
business with based on the application of the principle of good corporate
governance.
the purpose of this research is determine the influence of the role of
internal audits against the implementation of good corporate governance of PT.
Bank Mandiri (Persero) Tbk, and samples taken as 50 people were done with nonprobability sampling. Type of data that used in this research were primary data.
Based on the analysis results of questionnaire data of 50 customers
collected obtained from whole research population, several analyses are
conducted on the collected data. Those analyses include: validity and reliability
tests, simple regression analysis, hypothesis examination through the t test, and
analysis of determination coefficient (R2).
Hypothesis examination using t test shows that there are four examined
independent variables, which are the variables of internal audits that influence
positively and significantly on the dependent variable of good corporate
governance. The Adjusted R Square number as much as 0.685 shows that 68.5
percent of the dependent variable can be explained by those independent
variables in the regressions equation.
Keywords: Internal Audits, Good Corporate Governance