PERSEPSI ATAS PERAN AUDITOR INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE (Studi pada Perusahaan Daerah Air Minum Kota Palopo)

ABSTRAK\ud Persepsi atas Peran Auditor Internal dan Pengendalian Internal terhadap\ud Penerapan Good Corporate Governance\ud (Studi pada Perusahaan Daerah Air Minum Kota Palopo)\ud Perception of The Role of Internal Auditor and Internal Control on The\ud Implementation of Good Corporate Governance\ud (Study on Regional Water Company City of Palopo)\ud Suciana Mardin\ud Muh. Natsir Kadir\ud Haliah\ud Penelitian ini bertujuan untuk membuktikan secara empirik peran auditor internal\ud (independensi, kemampuan profesional, lingkup pekerjaan, dan pelaksanaan\ud kegiatan pemeriksaan) dan pengendalian internal (lingkungan pengendalian,\ud penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, dan\ud pemantauan) terhadap penerapan GCG (transparansi, kemandirian,\ud akuntabilitas, pertanggung jawaban dan kewajaran). Penelitian ini adalah\ud penelitian kuantitatif. Populasi penelitian ini adalah karyawan PDAM Kota Palopo\ud yang telah bekerja minimal 3 tahun. Pengambilan sampel menggunakan teknik\ud purposive sampling dengan jumlah sampel sebanyak 70 responden. Data yang\ud telah terkumpul kemudian dianalisis dengan teknik analisis regresi linear\ud berganda. Hasil penelitian ini menyimpulkan bahwa: (1) auditor internal\ud berpengaruh signifikan terhadap penerapan GCG perusahaan; (2) pengendalian\ud internal berpengaruh signifikan terhadap penerapan GCG perusahaan; dan (3)\ud auditor internal dan pengendalian internal secara simultan berpengaruh signifikan\ud terhadap penerapan GCG perusahaan.\ud Kata kunci: good corporate governance, auditor internal, pengendalian internal.\ud This research aim to prove empirically about the role of internal auditor\ud (Independence, professional ability, scope of work, and implementation of\ud inspection activities) and internal control (control environment, risk assessment,\ud control activities, information communication, and monitoring) to implementation\ud of GCG (transparency, independence, accountability, accountability and\ud fairness). The population of this research is employees of Regional Water\ud Company City of Palopo who have worked at least 3 years. The selected sample\ud of 70 employees is defined by purposive sampling technique. The collected data\ud is then analysed by multiple linear regression analysis method. The result reveals\ud that: (1) Internal auditor significantly influences the implementation of corporate\ud GCG; (2) Internal control significant effect on the implementation of corporate\ud GCG; and (3) Internal auditors and internal controls simultaneously have a\ud significant effect on the implementation of corporate GCG.\ud Keywords: good corporate governance, internal auditor, internal control