PENGARUH PERANAN AUDITOR INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA BUMN JEMBER

Abstract

Internal control system is part of Good Corporate Ggovernance practices in which theoretically, good corporate governance practices can enhance corporate value. In this study aims to determine whether the role of internal audit affect the implementation of Good Corporate Governance is performed on all state-owned enterprises in Jember. The data used are primary data be obtained by sending kusioner to the respondent. Tests of data quality by using the test validity and test realibility. Statistical test by using a test for normality and hypothesis testing using simple linear regression, t-test and correlation coefficients. Based on the testing that has been done, the obtained results that do not accept the alternative hypothesis (Ha). That is, the results of this study indicate the role of Internal Auditor has no influence on the implementation of Good Corporate Governance in Jember. This is indicated by the significance of> 0.05 and t calculated <t table and the correlation value of less than 1 is 0.004