The Effect of Quality of Internal Audit and Effectiveness of Internal Control Systems on Good Corporate Governance in Finance Companies

MANGASIH, Edwin Theo (2018) The Effect of Quality of Internal Audit and Effectiveness of Internal Control Systems on Good Corporate Governance in Finance Companies. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Finance companies or leasing become a priority chosen by the public as a credit to acquire assets. One of big case occurred in 2012 ago, when the government issued the Regulation of the Minister of Energy and Mineral Resources No. 7 of 2012. These losses would bring harm to the finance company, because almost all the mining companies use leasing to finance the operations of their heavy equipment. This condition is supported in the growth of finance company assets in 2013 which grew by 17.22% of assets in 2012, which was still below the average rate of growth of assets over the last five years (2009-2013) amounted to 19.32% (OJK, 2014). The OJK (Otoritas Jasa Keuangan) as financial services supervisory agency in Indonesia issued Regulation No. 30 / pojk.05 / 2014 on good corporate governance for the financing companies article no. 29 obliges the companies have a function to help commissioners in monitoring and ensuring the effectiveness of internal control systems and the implementation of the tasks of internal auditors. The purpose of this research is to analyze the effect of quality of internal audit and the effectiveness of internal control system to corporate governance in finance companies. Quality of internal audit was measured by performance, competency and objectivity. The effectiveness of internal control system was measured by control environment, risk assessment, control activities, information and communication and monitoring. The last variable is good corporate governance was measured by corporate governance framework, protection of shareholders, role of stakeholders, transparency of information and roles and responsibilities of the board of commissioners and board of directors. The sampling method used was convenience sampling. There were 30 finance companies that become a sample in this research This study used multiple linear regression as the method of analysis. The result of this research indicated that (1) The quality of internal audit has a positive effect on good corporate governance variable and (2) The effectiveness of internal control system has a positive effect on good corporate governance variable. The result of this research gives implication for internal parties must maintain and improve the existence of the quality of internal audit and the effectiveness of internal control system to achieve a more optimal GCG implementation in company operations. The second implication is for government is expected to be more active in monitoring the activities of finance companies, especially in terms of corporate governance.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C18056
Uncontrolled Keywords: Quality of internal audit, the effectiveness of internal control system, corporate governance, and finance companies
Subjects: G > G185 Government
M > M35 Management
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 27 Jul 2020 04:31
Last Modified: 27 Jul 2020 04:31
URI: http://repository.unsoed.ac.id/id/eprint/4542

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