The Inlfuence of Internal Control on Good Corporate Governance in Pt Pos Indonesia (Persero) Bandung City
Article Sidebar
Main Article Content
Abstract
This study aims to determine the effect of internal control on good corporate governance. The factors tested in this study are the independent variable is internal control, while the dependent variable is good corporate governance. The research method used is the verification method. The population in this study is the internal auditor at the Internal Supervisory Unit (SPI) at PT Pos Indonesia (Persero) Bandung City, amounting to 36 employees. The sampling technique used is a non-probability sampling technique with a total sampling technique, so that the number of samples is 36 employees. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results of the study indicate that internal control and good corporate governance are included in the fairly good category. In addition, the results of hypothesis testing show that internal control has an effect on good corporate governance at PT Pos Indonesia (Persero) Bandung City. The magnitude of the influence of internal control in contributing to the influence of good corporate governance is 44.9%.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Agoes, S. (2017). Auditing : Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik (Edisi 5). Jakarta: Salemba Empat.
Agoes, S., & Ardana, I. C. (2017). Etika Bisnis dan Profesi : Tantangan Membangun Manusia Seutuhnya (Edisi Revi). Jakarta: Salemba Empat.
Al-Zwyalif, I. M. (2015). The Role of Internal Control in Enhancing Corporate Governance: Evidence from Jordan. International Journal of Business and Management, Vol. 10 (No. 7; 2015), ISSN 1833-3850. University of Jordan.
Anamukti, N., Purnamasari, P., & Utomo, H. (2015). Pengaruh Audit Internal dan Komite Audit Terhadap Pelaksanaan Good Corporate Governance (GCG). Jurnal Akuntansi. Prosiding Penelitian SPESIA (Sosial Dan Humaniora), Vol 1 (No 1 (2015)). Universitas Islam Bandung.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing dan Jasa Assurance (terjemahan) (Edisi 15). Jakarta: Erlangga.
Hery. (2016). Auditing dan Asuransi. Jakarta: PT Grasindo.
Kristiana, W. L., Wahyuni, M. A., & Sujana, E. (2017). Pengaruh Sistem Pengendalian Intern, Kinerja Organisasi dan Budaya Organisasi Terhadap Penerapan Good Corporate Governance. E-Journal Akuntansi, Vol 7 (No 1 Tahun 2017). Universitas Pendidikan Ganesha.
Kurniawan, A. (2015). Transformasi Pelayanan Publik. Yogyakarta: Pembaruan.
Kementrian Badan Usaha Milik Negara. 2011. Peraturan Menteri Badan Usaha Milik Negara Nomor PER-01/MBU/2011 Tentang Penerapan Tata Kelola Perusahaan Yang Baik (Good Corporate Governance). Jakarta : Kementrian Badan Usaha Milik Negara.
PT Pos Indonesia. (2022). Sejarah Pos Indonesia. Dikutip dari website https://www.posindonesia.co.id/en/content/sejarah-pos.
Rahayu, S. K. (2014). Pengaruh Audit Internal dan Pelaksanaan Pengendalian Internal Terhadap Pelaksanaan Good Corporate Governance. Jurnal Akuntansi, Vol 1 (No 1 (2014)). Universitas Komputer Indonesia.
Rahman, A. (2016). Mengungkap Borok Korupsi PT Pos Indonesia. Dikutip dari artikel http://www.gresnews.com/berita/hukum/108710-mengungkap-borok-korupsi-pt-pos-indonesia/.
Sedarmayanti. (2014). Good Governace&Good Corporate Governance. Bandung: Mandar Maju.
Widjaja, F., & Mustamu, R. H. (2014). Pengaruh Sistem Pengendalian Internal Terhadap Implementasi Prinsip-Prinsip Good Corporate Governance. Jurnal AGORA, Vol. 2 (No. 1, (2014)). Universitas Kristen Petra.
Zulfikar, M. (2015). Rini Soemarno Belum Mampu Membuat Perusahaan BUMN Jadi Good Corporate Governance. Bandung: http://www.tribunnews.com/nasional/2015/11/03/rini-soemarno-belum-mampu-membuat-perusahaan-bumn-jadi-good-corporate-governance.