Peran Komite Audit Dalam Mengoptimalkan Kinerja Audit Internal Dan Pelaksanaan Prinsip-Prinsip Good Corporate Governance (GCG) PT. POS Indonesia (Persero)

Penelitian ini dilaksanakan pada PT Pos Indonesia (Persero). Komite auditbr /

merupakan salah satu faktor penentu optimalisasi kinerja audit internal sehinggabr /

diharapkan dapat terlaksanya prinsip-prinsip Good Corporate Governance.Tujuanbr /

dari penelitian ini adalah untuk menganalisi Peran Komite Audit Dalambr /

Mengoptimalkan Kinerja Audit Internal Terhadap Pelaksanaan Prinsip-Prinsip Goodbr /

Corporate Governance (Gcg) Pada PT Pos Indonesia (Persero) Jl. Asia Afrika No.49br /

Bandung.br /

Metode yang digunakan adalah deskriptif dan verifikatif dengan pendekatan kualitatifbr /

dan kuantitatif.Pada PT Pos Indonesia (Persero) Jl. Asia Afrika No.49 Bandung.br /

Sampel yang di gunakan sebesar 35 auditor internal di PT Pos Indonesia. Untukbr /

mengetahui Peran Komite Audit Dalam Mengoptimalkan Kinerja Audit Internalbr /

Terhadap Pelaksanaan Prinsip-Prinsip Good Corporate Governance maka dilakukanbr /

pengujian statistik menggunakan analisis korelasi, analisis regresi berganda, koefisienbr /

determinasi dan untuk menguji hipotesis maka yang digunakan adalah uji t dan uji Fbr /

dengan menggunakan alat bantu SPPS 18.0 for windows.br /

Hasil penelitian secara kualitatif menunjukan bahwa Peran Komite Audit sudahbr /

cukup baik dan Kinerja Audit Internal sudah sangat baik begitu pula denganbr /

Pelaksanaan Prinsip-Prinsip Good Corporate Governance, dan hasil penelitian secarabr /

kuantitatif menunjukan besarnya analisis Peran Komite Audit dan Kinerja Auditbr /

Internal berpengaruh terhadap Pelaksanaan Prinsip-Prinsip Good Corporatebr /

Governance sebesar 46,5% dan sisanya sebesar 53,0% dijelaskan variabel lain di luarbr /

seperti Manajer Perusahaan,Dewan Direksi,Bagian keuangan, manajerial,danbr /

administrasi.

Fajar Harayanto The Role of the Audit Committee Internal Audit In Optimisingbr /

Performance Against the Implementation of Principles of Good Corporatebr /

Governance (GCG) in PT Pos Indonesia (Persero) Jl. Asia Afrika 49 Bandung .br /

Under the guidance of Prof.. Dr. Hj. Umi Narimawati, Dra. SE, M. Sibr /

The research was conducted at PT Pos Indonesia (Persero). The audit committee isbr /

one of the determinants of performance optimization of the internal audit that isbr /

expected to terlaksanya principles of Good Corporate Governance.Tujuan of thisbr /

study was to analyze the role of the Audit Committee Internal Audit In Optimisingbr /

Performance Against Implementation of the Principles of Good Corporatebr /

Governance (GCG) In PT Pos Indonesia (Persero) Jl. Asia Afrika 49 Bandung.br /

The method used is descriptive and qualitative approach and verifikatif withbr /

kuantitatif.Pada PT Pos Indonesia (Persero) Jl. Asia Afrika 49 Bandung. Samples arebr /

used by 35 internal auditors. To determine the role of the Audit Committee Internalbr /

Audit In Optimising Performance Against Implementation of the Principles of Goodbr /

Corporate Governance then performed statistical tests using correlation analysis,br /

regression analysis, coefficient determination and to test the hypothesis is then used tbr /

tests and F test by using the tool of the SPPS 18.0 for windows.br /

The results qualitatively indicate that the role of the Audit Committee has been quitebr /

good and the Internal Audit Performance is very good as well as the Implementationbr /

of the Principles of Good Corporate Governance, and the results of research inbr /

quantitative analysis shows the magnitude of the Audit Committee Role of Internalbr /

Audit and Performance influence on Implementation Principles Principles of Goodbr /

Corporate Governance for the remaining 46.5% and 53.0% explained by otherbr /

variables outside. variables such as Company Manager, the Board of Directors, thebr /

financial section, managerial, and administrative.