PENGARUH PERAN SATUAN PENGAWASAN INTERN DAN KOMITE AUDIT TERHADAP TINGKAT PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT PENGEMBANGAN PARIWISATA BALI (PERSERO) /BTDC

  • Marcelinus Sangap Nauli Radjagukguk Fakultas Ekonomi dan Bisnis, Universitas Udayana (Unud), Bali, Indonesia
  • I Wayan Ramantha Fakultas Ekonomi dan Bisnis, Universitas Udayana (Unud), Bali, Indonesia
  • Ni Putu Sri Harta Mimba Fakultas Ekonomi dan Bisnis, Universitas Udayana (Unud), Bali, Indonesia

Abstract

Research was conducted in PT Pengembangan Pariwisata Bali (Persero) /BTDC. Study aims to know the influence of the Internal Audit’s role and the Audit Committee's role on the implementation level of Good Corporate Governance.

Study uses a non-probability sampling type, purposive sampling technique methods, and as much data as 20 respondents. Statistical methods used were multiple regressions.

The results of study concludes that Internal Audit’s role and Audit Committee’s role on the implementation level of Good Corporate Governance have a significant and positive effect, the role of Internal Audit against the implementation level of Good Corporate Governance does not have effect, and the role of the Audit Committee on the implementation level of Good Corporate Governance have a significant and positive effect.

Keywords: Internal Audit, Audit Committee, Good Corporate Governance, BTDC

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Published
2014-08-29
How to Cite
RADJAGUKGUK, Marcelinus Sangap Nauli; RAMANTHA, I Wayan; MIMBA, Ni Putu Sri Harta. PENGARUH PERAN SATUAN PENGAWASAN INTERN DAN KOMITE AUDIT TERHADAP TINGKAT PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT PENGEMBANGAN PARIWISATA BALI (PERSERO) /BTDC. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], aug. 2014. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/7818>. Date accessed: 22 nov. 2024.
Citation Formats
Issue
VOLUME 03. NO.07.TAHUN 2014
Section
Articles

Keywords

Internal Audit, Audit Committee, Good Corporate Governance, BTDC