DETERMINASI AUDIT INTERNAL DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE SERTA IMPLIKASINYA PADA KINERJA BANK
Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM)
Universitas Siliwangi Tasikmalaya
Jl. Siliwangi No. 24 Tasikmalaya, 46115.
Korespondensi dengan Penulis:
Dedi Kusmayadi: Telp. +62 265 330 634; Fax. +62 265 325 812
The objective of the research was to find out the effect of internal audit on good corporate governance and its impact to performance of government bank Tasikmalaya regency. The method used in the research was census method with descriptive explanatory approach. The data collecting technique used to obtain the primary data was through interviews and by means of questionnaire. Path analysis was used to analyze the data.The results showed that: the internal audit gave positive and significant effect on good corporate governance, the internal audit and good corporate governance, partially and simultaneously gave positive and significant effect on performance of government bank Tasikmalaya regency.
Key words: internal audit, good corporate governance, bank performance.
EVALUASI KUALITAS FUNGSI INTERNAL AUDITOR
DALAM MENINGKATKAN EFEKTIVITAS BANK
Jurusan Akuntansi Fakultas Ekonomi Universitas Merdeka Malang,
Jl. Terusan Raya Dieng No. 62-64 Malang, 65146.
Telp. + 62 341 568 395; Faks. + 62 341 564 994
Internal auditor was a part that could not be separated from audit internal department. Internal auditor was the side considered having independency and high objectivity so it was expected to perform its task without pressure from anywhere. As the independent side, internal auditor was easier to see marks deviations done by management party related to their job result and the things related to internal control. Internal auditor had to be able maximally to give the contribution for the increase and bank development. This research evaluated the internal auditor function implementation on banks, analyzed the contribution form given by internal auditor to a bank, and described the bank trick to increase internal auditor quality to be able to give contribution to a bank. Frequent analysis technique in this research was structural equation modelling (SEM) operated through AMOS 16 program. Based on analysis result, it showed that objectivity, performance and audit job, result communication, and aim, authority and accountability had a significant effect to a bank effectiveness, while independency, scope and internal audit, profession efficiency, follow-up, and plan and operation did not have a significant effect toward bank effectiveness.
Key words: objectivity, performance, audit job, result communication, authority and accountability, effectiveness
KOMISARIS INDEPENDEN, KOMITE AUDIT, INTERNAL AUDIT DAN RISK MANAGEMENT COMMITTEE TERHADAP
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang
Jl. Semarang No.5 Malang, 65145
Telp. + 62 341 551 312
The purpose of this research was to examine the impact of independency of board commisioner, audit committee, internal audit and risk management comittee to earning management. Regression Analysis of 35 public companies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicated that there was no significant impact of independency of board commisioner, audit committee, internal audit and risk management comittee to earning management. The implication of this study was relevant to the decision maker of public companies to consider the skill and expertise of board commisioner, audit committe, internal audit and risk management comittee to support the internal corporate governance mechanism.
Key words: independency of board commisioner, audit committee, internal audit, earning management, risk management committee