ABSTRAK
PENGARUH PERAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA
PT BANK MANDIRI (PERSERO) TBK
Nama : Rouli Manulang Eka Putri
NIM : 130907102
Program Studi : Ilmu Administrasi Bisnis
Fakultas : Ilmu Sosial dan Ilmu Politik
Dosen Pembimbing : Harris Pinagaran Nasution, S.E, MM
PT. Bank Mandiri (Persero) Tbk. merupakan salah satu BUMN yang memiliki jaringan yang kuat, Bank mandiri terus membangun basis nasabah yang besar yang berkontribusi pada pendanaan murah dan telah dapat mempertahankan pendapatannya secara substansial untuk mendukung pengembangan bisnis dan permodalan inti yang sehat sebagai pilarnya. Bank Mandiri terus berupaya
mengikuti perkembangan praktik Good Corporate Governance yang terbaik, baik
di tingkat regional, nasional, maupun internasional yang relevan dan disesuaikan dengan kebutuhan, sehingga Bank Mandiri dapat menjalankan bisnis perbankan
yang sehat dengan berlandaskan pada penerapan prinsip Good Corporate
Governance.
Tujuan penelitian ini untuk mengetahui pengaruh peran audit internal
terhadap penerapan Good Corporate Governance pada PT. Bank Mandiri
(Persero) Tbk Regional I/Sumatera I, dan sampel yang diambil sebanyak 50 orang
yang dilakukan dengan metode non probability sampling. Jenis data yang diambil
adalah primer.
Berdasarkan hasil analisis data kuesioner terhadap 50 responden yang diperoleh dari keseluruhan populasi penelitian dilakukan analisis terhadap data yang diperoleh, analisis ini meliputi: uji validitas dan realibilitas, analisis regresi sederhana, pengujian hipotesis uji t, serta analisis koefisien determinasi (R2).
Pengujian hipotesis menggunakan uji t menunjukkan bahwa variabel independen yang diteliti yaitu variabel audit internal terbukti berpengaruh positif
dan signifikan terhadap variabel dependen good corporate governance. Hasil
analisis koefisien deteminasi diperoleh nilai The Adjusted R Square menunjukan
bahwa 68,5 persen dari good corporate governance dapat dijelaskan dari variabel
independen tersebut.
ABSTRACT
THE INFLUENCE OF THE ROLE OF INTERNAL AUDITS AGAINST THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE OF
PT. BANK MANDIRI (PERSERO) TBK
Name : Rouli Manulang Eka Putri
NIM : 130907102
Major : Ilmu Administrasi Bisnis
Faculty : Ilmu Sosial dan Ilmu Politik
Adviser College Teacher : Harris Pinagaran Nasution, S.E, MM
PT. Bank Mandiri (Persero) Tbk. is one of BUMN which has a strong network, Bank Mandiri continues to build a large customer base which contributes to the cost of funding and have been able to maintain its earnings substantially in support of business development and healthy core capital as a pillar.Bank Mandiri continues to follow the development of best practices of good corporate governance, both at regional, national and international level, that are relevant and tailored to the needs, so that the bank can run a healthy banking business with based on the application of the principle of good corporate governance.
the purpose of this research is determine the influence of the role of internal audits against the implementation of good corporate governance of PT. Bank Mandiri (Persero) Tbk, and samples taken as 50 people were done with non-probability sampling. Type of data that used in this research were primary data.
Based on the analysis results of questionnaire data of 50 customers collected obtained from whole research population, several analyses are conducted on the collected data. Those analyses include: validity and reliability tests, simple regression analysis, hypothesis examination through the t test, and analysis of determination coefficient (R2).
Hypothesis examination using t test shows that there are four examined independent variables, which are the variables of internal audits that influence positively and significantly on the dependent variable of good corporate governance. The Adjusted R Square number as much as 0.685 shows that 68.5 percent of the dependent variable can be explained by those independent variables in the regressions equation.
