Peran Auditor Internal Dalam Penerapan Good Corporate Goverance: Studi Pada Pt Jasa Raharja
PUSPA, DIANITA RAHMAWATI (Adv.: Sugiarto, Drs., M.B.A., C.M.A), Sugiarto, Drs., M.B.A., C.M.A
Penelitian ini dilakukan untuk mengevaluasi penerapan Good Corporate Governance pada salah satu BUMN di Indonesia yaitu PT Jasa Raharja, untuk mengevaluasi peran Auditor Internal dalam penerapan Good Corporate Governance, dan untuk mengetahui kontribusi Auditor Internal PT Jasa Raharja dalam penerapan Good Corporate Governance. Untuk dapat menerapkan Good Corporate Governance maka perusahaan harus menerapkan prinsip-prinsip dari Good Corporate Governance: prinsip transparansi, prinsip akuntabilitas, prinsip pertanggungjawaban, prinsip independensi, dan prinsip kewajaran dan kesetaraan.
Penelitian ini menggunakan metode analisis deskriptif dengan menelaah data perusahaan yang berkaitan dengan penerapan Good Corporate Governance di PT Jasa Raharja dan peran auditor internal dalam penerapan Good Corporate Governance. Data perusahaan dalam penelitian ini diperoleh dari dokumen-dokumen perusahaan, hasil wawancara, dan kuesioner. Kuesioner didistribusikan kepada karyawan Satuan Pengawasan Intern (SPI) PT Jasa Raharja yang berjumlah 22 Responden dan kepada karyawan PT Jasa Raharja dari divisi / unit yang pernah di audit oleh Satuan Pengawasan Intern (Auditee) yang berjumlah 35 Responden. Kuesioner diolah dengan menggunakan rumus champion dengan menghitung jumlah jawaban Ya, kemudian dibandingkan dengan jumlah seluruh jawaban responden dan dikalikan dengan 100%. Kuesioner ini menunjukkan peran dan kontribusi auditor internal dalam penerapan Good Corporate Governance menurut perspektif dari auditor dan auditee.
This study conducted to evaluate the implementation of Good Corporate Governance at one of State-Owned Enterprises, PT Jasa Raharja, to evaluate the role of Internal Auditor in implementing Good Corporate Governance, and to determine the contribution of Internal Auditor at PT Jasa Raharja in the implementation of Good Corporate Governance. In order to implement Good Corporate Governance, the company must implement Good Corporate Governance principles: transparency, accountability, responsibility, independency, and fairness.
This study uses descriptive analysis to examine companys data which related to the implementation of Good Corporate Governance at PT Jasa Raharja and the role of Internal Auditor in implementing Good Corporate Governance. In this study, companys data were obtained from companys documents, interviews, and questionnaires. Questionnaires were distributed to employees of the Internal Audit Division (IAD) at PT Jasa Raharja which amounted to 22 respondents and also distributed to employees of PT Jasa Raharja in division which has been audited by the Internal Audit Division (Auditee) which amounted to 35 respondents. Questionnaires were processed using a champion formula that calculates the number of positive answer and then compared with the total number of respondents then multiplied by 100%. The questionnaire shows the role and contribution of the internal auditor in the implementation of Good Corporate Governance from the perspective of auditor and auditee
Kata Kunci : Good Corporate Governance, Internal Auditor, Transparency, Accountability, Responsibility, Independency, Fairness, Auditor Internal, Transparansi, Akuntabilitas, Pertanggungjawaban, Independensi, Kewajaran dan Kesetaraan.
