Pengaruh Budaya Organisasi, Audit Internal, dan Pengendalian Internal terhadap Penerapan GCG
DOI:
https://doi.org/10.21009/japa.0401.12Keywords:
Organizational Culture, Internal Audit, Internal Control, GCGAbstract
This study aims to analyze the influence of organizational culture, internal audit and internal control on the implementation of good coprorate governance (GCG). This study used primary data in the form of questionnaire data obtained from the Perusahaan Umum Pengangkutan Penumpang Djakarta. The data collection technique is the technique of distributing questionnaires which are distributed to the research sample locations. The purposive sampling technique was used as a sampling technique with employees who were at employee grades 1-18 from the research sample. The analytical method used in this study used multiple linear regression analysis using the Statistical Program for Social Science (SPSS) 25 software. The results showed that organizational culture has a positive effect on GCG, internal audit has a positive effect on GCG and internal control has a positive effect on GCG. negative towards GCG.
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Wibowo, E., HS, T., & Tangkilisan, H. N. S. (2004). Memahami Good Government Governance & Good Corporate Governance. YPAPI.
Widjaja, F., & Mustamu, R. H. (2014). Pengaruh Sistem Pengendalian Internal Terhadap Implementasi Prinsip-Prinsip Good Corporate Governance Pada Perusahaan Industri Keramik. Agora, 2(1), 1–9.
Asri, I., &Putri, D. (2012). Peranan Good Corporate Governance dan Budaya Terhadap Kinerja Organisasi. 7(2), 193–204.
Barnea, Haugen, & Senbet. (1985). Market Imperfections, Agency Problems, And Capital Structure: A Review.
Budi, N. A., & Gilang, A. (2014). Pengaruh Penerapan Budaya Perusahaan Terhadap Penerapan Good Corporate Governance Pada Pt. Indonesia Power (Kantor Pusat).
Chrisdianto, B. (2013). Peran Komite Audit dalam Good Corporate Governance. Jurnal Akuntansi Aktual.
COSO. (2013). Internal Control –Integrated Framework: Executive Summary.
Creswell, W. J. (2009). Research Design (Pendekatan Kualitatif, Kuantitatif, dan Mixed) (P. Belajar, Ed.).
Fahmi, I. (2014). Perilaku Organisasi Teori, Aplikasi, dan Kasus. Alfabeta.
Fitzsimmons, J. A., & Fitzsimmons, M. J. (2011). Service Management: Operations, Startegy, Infromation Technology (7th ed.). McGraw-Hill.
Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program (IBM SPSS) (8th ed.). Badan Penerbit Universitas Diponegoro.
Hanpuwadal, Nupakom, & Ussahawanitchakit, P. (2010). Practice Effectiveness and Financial Performance of Thai Listed Firms: Mediating Effects of Decision Making Efficiency for Tax Management, Competent Resource Allocation, and Strategic Planning Success. European Journal of Management, 10(1).
Kones, R. J. (1974). Digitalis: Reappraisal Of Its Use After Acute Myocardial Infarction. Cardiology, 59(1), 1–20. https://doi.org/10.1159/000169659
Lako, A. (2011). CSR dan Reformasi Paradikma Bisnis dan Akuntansi. Erlangga.
Mangkunegara, A. P. (2005). Manajemen Sumber Daya Manusia Perusahaan (Cetakan Ke). PT. Remaja Rosdakarya.
Messier, Glover, & Prawit. (2014). Auditing dan Assurance Services Aystematic Approach (8th ed.). Salemba Empat.
Nelaz, Y. S., Hasan, A., & Savitri, E. (2018). Pengaruh Faktor–Faktor Audit Internal, Pengendalian Internal, dan Budaya Organisasi Terhadap Pelaksanaan Good Corporate Governance (Studi Empiris Perusahaan Bumn Pekanbaru. Jurnal Ekonomi, 26(03), 84–89.
PUGKI. (2021). Tata Kelola Korporat di Indonesia.
Qhintharah, Y. N. (2014). Pengaruh Peranan Auditor Internal Terhadap Penerapan Good Corporate Governance Pada Perusahaan yang Berada Pada Wilayah Makasar. Universitas Hasanuddin.
Robbins, P, S., & Coulter, M. (2010). Manajemen (10 Jilid 1). Erlangga.
Robbins, S. P. (2008). Perilaku Organisasi. PT. Intan Sejati.
Sari, D. (2012). Pengaruh Pengendalian Internal Terhadap Transparansi Laporan Keuangan Pemerintah Daerah. Perkembangan Peran Akuntansi Dalam Bisnis yang Profesional, 718–727. https://repository.widyatama.ac.id/xmlui/handle/123456789/1914
Shabira, F. B. (2019). Pengaruh Environmental Performance, Good Corporate Governance dan Karakteristik Perusahaan Terhadap Praktik Environmental Disclosure (Studi pada Perusahaan di Jakartra Islamic.
Siahaan, S. B. (2017). Pengaruh Peranan Biro Satuan Pengawasan Internal (SPI) Dan Code of Conduct (Pedoman Perilaku) Terhadap Good Corporate Governance (GCG) Pada PTPN III (Persero) Medan. Journal of Chemical Information and Modeling, 53(9), 1689–1699. file:///C:/Users/User/Downloads/fvm939e.pdf
Situmorang, R. (2018). Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility Perusahaan Consumer Goods Yang Terdaftar di BEI periode 2014-2016.
Soleman, R. (2013). Pengaruh Pengendalian Internal dan Good Corporate Governance terhadap Pencegahan Froud. JAAI, 17(1).
Sukrisno, A. (2012). Auditing (Pemeriksaan Akuntan) oleh Akuntan Publik. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Tunggal, A. W. (2013). The Fraud Audit: Mencegah dan Mendeteksi.
Wibowo, E., HS, T., & Tangkilisan, H. N. S. (2004). Memahami Good Government Governance & Good Corporate Governance. YPAPI.
Widjaja, F., & Mustamu, R. H. (2014). Pengaruh Sistem Pengendalian Internal Terhadap Implementasi Prinsip-Prinsip Good Corporate Governance Pada Perusahaan Industri Keramik. Agora, 2(1), 1–9.
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Published
2023-08-08
How to Cite
Aria, D. F. ., Pahala, I. ., & Khairunnisa, H. (2023). Pengaruh Budaya Organisasi, Audit Internal, dan Pengendalian Internal terhadap Penerapan GCG. Jurnal Akuntansi, Perpajakan Dan Auditing, 4(1), 220–237. https://doi.org/10.21009/japa.0401.12
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