PENGARUH KOMPETENSI DAN INDEPENDENSI INTERNAL AUDITOR TEHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE (Studi Pada Bank BPR Modern Kota Ambon Provinsi Maluku)

Authors

  • Abdullah Sanduan Politeknik Negeri Ambon, Indonesia

Abstract

The purpose of this research is to know and to analyze the influence of competency and independency of the internal auditors to implementation of good corporate governance. Analytical descriptive method used in this research method. The research was conducted in the branch offices of BPR Modern Bank in Ambon City off Maluku. For data analyze and hypothesis testing used by path analysis model to analyze the influence both simultaneously and partially to implementation of good corporate governance in branch offices of Bank in Ambon City off Maluku. The result of this research and hypothesis testing shows that competency and independency of internal auditors both simultaneously and partially have influence to implementation of good corporate governance at branch offices of BPR Modern Bank in Ambon City of Maluku.

References

Daniri, M. A. (2005). Good Corporate Governance. Jakarta. Rai Indonesia.

Gandhi. (2003). Pengaruh Pemeriksaan Intern, Pemeriksaan Ekstern, dan Penilaian Dewan Perwakilan Rakyat Terhadap Akuntabilitas Keuangan Departemen, Vol 2 No. 2, Juni 2003.

GGIC. (2004). Promoting good governance is essential, diakses dari http://www.goodgovernance.or.id/ArtikelView.asp?artikel_id=74

Guilford, S.P. (1956). Fundamental Statistics Phychology an Education, New York: McGraw-Hill.

Ikatan Akuntan Indonesia. (2001). Standar Profesional Akuntan Publik. Cetakan Kedua. Yogyakarta : Penerbit YKPN.

Institute of Internal Auditors, Code of Ethics and International Standards for the Professional Practice of Internal Auditing, http://www.internal-audit.ed.ac.uk/Standards2004.pdf

KNKG. (2006). Pedoman GCG, http://www.governance-indonesia.or.id/main.htm

Nazir. (2004). Metode Penelitian, Ghalia, Jakarta.

Peraturan Bank Indonesia Nomor 8/4/PBI/2006 Tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum.

Peraturan Bank Indonesia Nomor 8/14/ PBI/2006 Tentang Perubahan Atas Peraturan Bank Indonesia Nomor 8/4/PBI/2006 Tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum.

Sarilena, D. (2004). Pengaruh Profesionalisme Aparat Pengawasan Daerah Terhadap Pelaksanaan Good Governance, Tesis pada Program Pascasarjana Universitas Padjadjaran, Tidak dipublikasikan, Bandung.

Suhayati, E. (2005). Pengaruh Kompetensi dan Objektivitas Pemeriksaan Intern terhadap Kualitas Pelaksanaan Audit Intern, Tesis pada Program Pascasarjana Universitas Padjadjaran, Tidak dipublikasikan, Bandung.

Sudarwan, dkk. (2003). Peran Audit Internal pada Perusahaan di Indonesia, Majalah Audit Internal, Edisi Agustus 2003, Jakarta.

Sugiyono. (2005). Metode Penelitian Bisnis, Alfabeta, Bandung.

Syofyan, E. (2019). Pengaruh Peran Komite Audit, Direksi Dan Auditor Internal Terhadap Pelaksanaan Prinsip-Prinsip Good Corporate Governance, Tesis pada Program Pascasarjana Universitas Padjadjaran, Tidak dipublikasikan, Bandung.

Tugiman, H. (2006). Standar Profesional Audit Internal, Kanisius, Yogyakarta.

Downloads

Published

2022-07-17

How to Cite

Sanduan, A. (2022). PENGARUH KOMPETENSI DAN INDEPENDENSI INTERNAL AUDITOR TEHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE (Studi Pada Bank BPR Modern Kota Ambon Provinsi Maluku). Jurnal Akuntansi Dan Pajak, 23(1), 583–592. Retrieved from https://jurnal.stie-aas.ac.id/index.php/jap/article/view/5695

Issue

Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.