PERAN AUDITOR INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. PELABUHAN INDONESIA IV (PERSERO)

2014ABSTRAK \ud \ud \ud PERAN AUDITOR INTERNAL TERHADAP PENERAPAN GOOD CORPORATE \ud GOVERNANCE PADA PT. PELABUHAN INDONESIA IV (PERSERO) \ud \ud THE ROLE OF INTERNAL AUDITOR OF THE IMPLEMENTATION OF GOOD \ud CORPORATE GOVERNANCE AT PT. PELABUHAN INDONESIA IV \ud (PERSERO) \ud \ud Michika Stephanie \ud Gagaring Pagalung \ud Ishak Amsari \ud \ud \ud Penelitian ini bertujuan untuk membuktikan secara empirik peran auditor internal \ud (independensi, kompetensi, program audit internal, pelaksanaan audit internal, \ud laporan audit yang dihasilkan, dan tindak lanjut atas laporan hasil audit internal) \ud terhadap penerapan good corporate governance (transparansi, kemandirian, \ud akuntabilitas, pertanggungjawaban dan kewajaran). Populasi penelitian ini adalah \ud individu (karyawan) pada bagian Satuan Pengawasan Internal, Biro Hukum dan \ud Direktorat Keuangan pada PT. Pelabuhan Indonesia IV (Persero). Data penelitian \ud diperoleh dengan menggunakan kuesioner. Data dianalisis dengan \ud menggunakan analisis regresi sederhana. Hasil penelitian menunjukkan bahwa \ud auditor internal berperan dalam meningkatkan good corporate governance pada \ud PT. Pelabuhan Indonesia IV (Persero) \ud \ud Kata kunci: auditor internal, good corporate governance, satuan pengawasan \ud internal \ud \ud This research aims to empirically proving the role of internal auditor \ud (independence, competence, internal audit program, internal audit performance, \ud internal audit report and the follow-up of internal audit report) to good corporate \ud governance (transparency, independence, accountability, responsibility and \ud fairness). The population of this research are individuals (employees) on \ud department of SPI, Bureau of Law and Directorate of Finance at PT. Pelabuhan \ud Indonesia IV (Persero). The research data are gathered by questionnaires. Data \ud was analyzed using simple regression analysis. The result shows that internal \ud auditor have a role to improve good corporate governance at PT. Pelabuhan \ud Indonesia IV (Persero). \ud \ud Keyword: internal auditor, good corporate governance, internal control uni