Pengaruh Sistem Pengendalian Internal Terhadap Pelaksanaan Good Corporate Governance(Studi Kasus Pada PT Pos Indonesia (Persero) Unit Pelaksana Teknis Jakarta Selatan 12000)

Nurbaeti, . and Ferry Irawan, . (2014) Pengaruh Sistem Pengendalian Internal Terhadap Pelaksanaan Good Corporate Governance(Studi Kasus Pada PT Pos Indonesia (Persero) Unit Pelaksana Teknis Jakarta Selatan 12000). Jurnal Ilmiah Akuntansi Universitas Pamulang, 2 (2). pp. 247-261. ISSN 2339-0867

[img] Text
JIA VOL.2 NO.2..pdf
Restricted to Registered users only

Download (126kB)
[img] Text
JIA VOL.2 NO.2.Author VII.pdf
Restricted to Registered users only

Download (256kB)

Abstract

This study aimed to examine the effect of independent variables namely internal control system on the dependent variable, namely the Good Corporate Governance (GCG). This research was conducted in PT Pos Indonesia (Persero) Technical Implementation Unit 12000 South Jakarta located at Jalan Fatmawati No. 10, South Jakarta. Methods of data analysis in this research by using quantitative analysis. With the quality of the test data using validity and reliability testing. Classical assumption used in this study, the test data normality, heteroscedasticity test and autocorrelation test. While hypothesis testing is done by using simple linear regression analysis, correlation coefficient test, the coefficient of determination, and a partial test of significance (t-test). Based on calculations, the correlation between the internal control system of the implementation of GCG has a very strong correlation which is equal to 0.757 or 75.7%. The test results showed the value of determination coefficient of 0.573, or 57.3%, this means that the independent variable is the internal control system affects the dependent variable is the GCG of 57.3%, while the remaining 42.7% is influenced by other factors not included in the study this. Based on the results of t-test of hypothesis testing in this study, indicates that the internal control system of variable positive and significant impact on the implementation of GCG. The system of internal control significant effect on the implementation of GCG, as with the implementation of internal control systems, management will emphasize the importance of control and take the necessary steps to control it. So it can make governance (governance) for the better, and the principles of good governance ie transparency, accountability, responsibility, independency, and fairness can be done well. Keywords: Internal Control System, Good Corporate Governance.

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 10 Sep 2015 02:39
Last Modified: 10 Sep 2015 07:57
URI: http://eprints.unpam.ac.id/id/eprint/396

Actions (login required)

View Item View Item