Jurnal Ilmiah Akuntansi dan Bisnis
Vol 2 No 1 (2017)

PERAN AUDIT INTERNAL DAN KOMITMEN MANAJEMEN DALAM PENERAPAN GOOD CORPORATE GOVERNANCE

Ketut Tanti Kustina (Universitas Pendidikan Nasional)
Devy Leviyanthie Zulianto (Unknown)



Article Info

Publish Date
04 Jan 2017

Abstract

The purpose of this study to determine the extent to which the role of internal audit and management commitment in the implementation of Good Corporate Governance at the Denpasar Branch Office PT Bank QNB Indonesia Tbk. This research is research with descriptive qualitative method. Data collection techniques were conducted with interviews, and documentation studies. The results show that Good Corporate Governance is the underlying philosophy of corporate management based on GCG principles. Internal audit is a GCG tool in order for the bank to have compliance with all regulations at the office of Bank QNB denominational branch. The implementation is done periodically by the Internal Audit Unit and daily by internal control. The results are in the form of recommendations resulting from internal audits in improving the corporate governance process on risk, control, and performance management of the Bank Indonesia QNB company's organization. The role of management commitment is realized with the integrity of leadership in the implementation of Good Corporate Governance as defined in the vision, mission, organizational structure, standards and procedures and business activities of banks by all levels of bank organization, and such soft-structure of Bank QNB in implementing GCG.Keywords: Good Corporate Governance, Internal Audit, Management Commitment.

Copyrights © 2017






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi ...