Pengaruh Peran Komite Audit, Direksi Dan Auditor Internal Terhadap Pelaksanaan Prinsip-Prinsip Good Corporate Governance

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Pengaruh Peran Komite Audit, Direksi Dan Auditor Internal Terhadap Pelaksanaan Prinsip-Prinsip Good Corporate Governance

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Title: Pengaruh Peran Komite Audit, Direksi Dan Auditor Internal Terhadap Pelaksanaan Prinsip-Prinsip Good Corporate Governance
Author: Syofyan, Efrizal
Abstract: The aim of this research is to know the influence of the role of audit committees, chief executive officers, and internal auditors toward the principles of Good Corporate Governance implementation simultaniously and partially. This is an explanatory research, with the observation units of all the bankings and insurance companies that have been listed in PT. Bursa Efek Jakarta (BEJ). Based on Indonesian Capital Market Directory 2004, there were 25 bankings and 10 insurance companies listed in PT.Bursa Efek Jakarta. There were 4 respondents specified for each observation units, namely audit committee, chief executive officer, internal auditor, and board of directors. The analysis method used is Path Analysis. The finding shows that the role of audit committee, chief executive officer, and internal auditor simultaneusly influence the implementation of good corporate governance principles as much as 67.41 % or moderate influence . It means there 32.54 % of the influence of other variabels toward the implementation of good corporate governance principles. The principles of Good Corporate Governance implementation will be effective if there has synergy between internal auditors, board of directors through Audit Committee, senior management, and external auditors. The other factors estimated which influence the principles of Good Corporate Governance implementation are the role of Board of Directors, External Auditor, and other Bank Indonesia, Bapepam, PT. BEJ, and government regulations. Partially (1), the role of audit committee has direct influence toward the principles of Good Corporate Governance implementation on the level of 6.81 % or slight influence. (2), the role of Chief Executive Officer has direct influence toward the principles of Good Corporate Governance implementation on the level of 21.72 % or low influence. (3), the role of internal auditor has direct influence toward the principles of Good Corporate Governance implementation on the level of 9.55 % or slight influence. (4), the influence of the role of audit committee toward the principles of Good Corporate Governance implementation is through the role of Chief Executive Officer on the level of 4.72 % and through the internal auditor role on the level of 3.25 %. (5), the influence of the role of Chief Executive Officer toward the principles of Good Corporate Governance implementation is through the role of audit committee on the level of 4.72 % and through the role of internal auditor on the level of 6.72 %. (6), the influence of the role of internal auditor toward the principles of Good Corporate Governance implementation is through the role of audit committee on the level of 3.25 % and through the role of Chief Executive Officer on the level of 6.72 %.
Description: Penelitian ini bertujuan untuk mengetahui pengaruh peran Komite Audit, Direksi, dan Auditor Internal terhadap pelaksanaan prinsip-prinsip Good Corporate Governance, baik secara simultan maupun partial Penelitian ini merupakan penelitian explanatory, dengan unit penelitian semua (populasi) bank dan perusahaan asuransi tercatat di PT. Bursa Efek Jakarta (BEJ). Berdasarkan data dari Indonesian Capital Market Directory 2004, tercatat dua puluh lima bank dan sepuluh perusahaan asuransi tercatat (Tbk). Pada masing-masing unit penelitian ditetapkan empat orang responden yang terdiri dari Komite Audit, Direksi, Auditor Internal dan Komisaris. Metode analisis yang digunakan adalah Analisis Jalur. Hasil penelitian ini menunjukkan bahwa peran Komite Audit, Direksi, dan Auditor Internal secara bersama-sama (simultan) berpengaruh pada tingkat kategori sedang terhadap pelaksanaan prinsip-prinsip Good Corporate Governance atau sebesar 67,46 %. Berarti terdapat sebesar 32,54 % pengaruh peran variabel lain terhadap pelaksanaan prinsip-prinsip Good Corporate Governance di luar variabel penelitian ini. Pelaksanaan prinsip-prinsip Good Corporate Governance akan efektif apabila bersinerji antara peran Auditor Internal, Komisaris melalui Komite Audit, Direksi, dan Auditor Ekternal. Peran Faktor lain yang diperkirakan ikut mempengaruhi pelaksanaan prinsip-prinsip Good Corporate Governance adalah peran Komisaris, peran Auditor Ekternal, dan berbagai kebijakan Bank Indonesia, Bapepam, dan PT Bursa Efek Jakarta. Sedangkan secara parsial : 1) Peran Komite Audit berpengaruh langsung terhadap pelaksanaan prinsip-prinsip Good Corporate Governance sebesar 6,81 % (berpengaruh kecil); 2) Peran Direksi berpengaruh langsung terhadap pelaksanaan prinsip-prinsip Good Corporate Governance sebesar 21,72 % (berpengaruh rendah); dan 3) Peran Auditor Internal berpengaruh langsung terhadap pelaksanaan prinsip-prinsip Good Corporate Governance sebesar 9,55 % (berpengaruh kecil). 4) Pengaruh peran Komite Audit terhadap pelaksanaan prinsip-prinsip Good Corporate Governance melalui peran Direksi sebesar 4,72 % dan melalui peran Auditor Internal sebesar 3,25 %; 5) Pengaruh peran Direksi terhadap pelaksanaan prinsip-prinsip Good Corporate Governance melalui peran Komite Audit sebesar 4,72 % dan melalui peran Auditor Internal sebesar 6,72 %; dan 6) Pengaruh peran Auditor Internal terhadap pelaksanaan prinsip-prinsip Good Corporate Governance melalui peran Komite Audit sebesar 3,25 % dan melalui peran Direksi sebesar 6,72 %.
URI: http://repository.unpad.ac.id/handle/123456789/2969
Date: 2006-10-19


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