PENGARUH AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE PADA PT. TELEKOMUNIKASI INDONESIA TBK.

Abstract

This study aims to find out how internal audit and corporate Good Corporate Governance of the company. And also know the influence of internal audit on Good Coeporate Governance at PT. Telekomunikasi Indonesia Tbk.
 The method used in this research is descriptive method to obtain data and information necesasary to reach the purpose of research. analysis used in this research is simple analysis of spearman rank, correlation coefficient, hypothesis test, and coefficient of determination.
 Based on the research results obtained, it is known that the internal audit at PT. Telekomunikasi Indonesia Tbk has been conducting its audit activities according to the operating standard (SOP) that existed at PT. Telekomunikasi Indonesia. Of the four indicators studied, independence has the highest score of 67.5%. Good Corporate Governance at PT. Telekomunikasi Indonesia Tbk has been implemented well, according to the existing principles. It is Seen from execution of the company in accordance with the principles of Good Corporate Governance that is fairness, transparency, accountability, and accountability. Of the 4 indicators studied, transparency has the highest score of 72%.
 Based on the correlation coefficient analysis, it is known r = 0.661. Which means there is a significant positive influence between internal audit and Good Corporate Governance at PT. Telekomunikasi Indonesia Tbk. And from result of hypothesis test t count > t table is 3,574> 1,735. Which mean Ha accepted: there is significant influence between internal audit to Good Corporate Governance at PT. Telekomunikasi Indonesia Tbk. And coefficient of determination equal to 43,7% which mean intenal audit influence Good Corporate Governance with percentage 43,7% and 56,3%. Others are influenced by other factors beyond this research.
 Keywords : Good Corporate Governance, Internal Audit.