Pengaruh Pelaksanaan Pengendalian Intern, Peran Komite Audit, Faktor Internal Organisasi Terhadap Tata Kelola Perusahaan Dan Kinerja Perusahaan

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Pengaruh Pelaksanaan Pengendalian Intern, Peran Komite Audit, Faktor Internal Organisasi Terhadap Tata Kelola Perusahaan Dan Kinerja Perusahaan

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Title: Pengaruh Pelaksanaan Pengendalian Intern, Peran Komite Audit, Faktor Internal Organisasi Terhadap Tata Kelola Perusahaan Dan Kinerja Perusahaan
Author: Djanegara, Moermahadi Soerja
Abstract: State owned companies have strategic roles as the agents of development and as public service providers. In Indonesia in order to optimize their roles, the government, through SK No. 117/M-MBU/2002, oblige the State owned companies have to implement Good Corporate Governance (GCG) principles, i.e - transparency, accountability, responsibility, independence, and fairness. It is believed that implementing GCG can improve the performance. How ever the factors which influence the effectiveness of GCG in relation with performance are still inconclusive. The objectives of this study is to examine: (1) the correlation among the implementation of internal control, audit committees, and internal factors of an organization, (2) the influence of the implementation of internal control, audit committees, and internal factors of an organization partially or simultaneously on GCG, (3) the influence of the implementation of internal control, audit committees, and internal factors of an organization, and GCG partially or simultaneously on the performance of the non-financial and non-go public state owned companies which have audit committee . This research was conducted with census method by distributing questionnaires to 29 non-financial and non go-public State Owned Companies which have Audit Committee. The respondents are Audit Committees, Board of Commissioners, Board of Directors, Accounting Division Heads, Human Resources Division Heads, and Internal Auditors. The validity and reliability of the questionnaires' result were tested before analysing and testing the hypothesis through path analysis applying LISREL 8.3 software. The conclusions of this research are: (1) there are strong and positive correlation between the implementation of internal control and the audit committees; the implementation of internal control and organization internal factors; and also between the audit committee and organization internal factors, with correlation coefficient of 0,92, 0,90 and 0,93 (2) the influence of the implementation of internal control, the audit committees and organization internal factors on good corporate governance partially are positive of each having percentage 16,38%, 2,77% and 75,66% and simultaneously the percentage is 94,81%; (3) the influence of the implementation of internal control, the audit committees, organization internal factors and good corporate governance on corporate performance partially are positive of each having percentage 14,78%, 1,30%, 41,93% , 39,02% and simultaneously the percentage is 97,03%. The finding of this dissertation is achieving reconceptualization to synergize the implementation of concepts: the internal control, the audit committee, and the organization internal factors in achieving good corporate governance and performance of state owned companies.
Description: BUMN memiliki peran strategis sebagai agen pembangunan dan penyedia pelayanan publik. Di Indonesia, dalam rangka mengoptimalkan peran BUMN, pemerintah, melalui SK 117/M-MBU/2002 mengharuskan seluruh BUMN menerapkan prinsip-prinsip good corporate governance (GCG) - transparansi, akuntabilitas, pertanggungjawaban, kemandirian dan kewajaran. Terdapat keyakinan bahwa penerapan GCG secara efektif dapat memperbaiki kinerja. Faktor-faktor apa saja yang mempengaruhi keefektifan GCG dalam kaitannya dengan kinerja belum dapat disimpulkan. Penelitian ini bertujuan untuk mengkaji dan menarik kesimpulan berkenaan dengan: (1) hubungan antara pelaksanaan pengendalian intern, komite audit dan faktor internal organisasi, (2) pengaruh pelaksanaan pengendalian intern, komite audit dan faktor internal organisasi secara parsial maupun simultan terhadap tata kelola perusahaan, (3) pengaruh pelaksanaan pengendalian intern, komite audit, dan faktor internal organisasi serta tata kelola perusahaan secara parsial maupun simultan terhadap kinerja BUMN non jasa keuangan dan non Tbk yang memiliki komite audit. Penelitian dilakukan dengan metode sensus melalui kuesioner yang didistribusikan ke 29 BUMN non jasa keuangan dan non Tbk yang memiliki komite audit. Responden meliputi komite audit, dewan komisaris, dewan direksi, Kadiv Akuntansi, Kadiv SDM/HRD, dan Divisi Satuan Pengawasan Intern. Keabsahan dan keandalan hasil kuesioner diuji terlebih dahulu sebelum menguji hipotesis melalui analisis jalur menggunakan software LISREL 8.30. Hasil penelitian menyimpulkan: (1) terdapat hubungan yang kuat dan positif antara pelaksanaan pengendalian intern dengan komite audit, pelaksanaan pengendalian intern dengan faktor internal organisasi, dan hubungan komite audit dengan faktor internal organisasi, yang koefisien korelasinya masing-masing adalah 0,92, 0,90 dan 0,93; (2) pengaruh pelaksanaan pengendalian intern, komite audit dan faktor internal organisasi terhadap tata kelola perusahaan secara parsial masing-masing adalah 16,38%, 2,77% dan 75,66%; dan secara simultan sebesar 94,81%; (3) pengaruh pelaksanaan pengendalian intern, komite audit, faktor internal organisasi dan tata kelola perusahaan terhadap kinerja perusahaan secara parsial masing-masing sebesar 14,78%, 1,30%, 41,93% dan 39,02%, sedangkan secara simultan sebesar 97,03%. Temuan dari disertasi ini adalah rekonseptualisasi untuk mensinergikan pelaksanaan konsep-konsep: pengendalian intern, komite audit, dan faktor internal organisasi untuk mencapai tata kelola perusahaan dan kinerja yang baik di BUMN.
URI: http://repository.unpad.ac.id/handle/123456789/3684
Date: 2005-10-03


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