Pengaruh Peran Audit Internal terhadap Penerapan Good Corporate Governance pada PT Bank Mandiri (Persero) Tbk

Abstract

PT. Bank Mandiri (Persero) Tbk. is one of BUMN which has a strong network, Bank Mandiri continues to build a large customer base which contributes to the cost of funding and have been able to maintain its earnings substantially in support of business development and healthy core capital as a pillar. Bank Mandiri continues to follow the development of best practices of good corporate governance, both at regional, national and international level, that are relevant and tailored to the needs, so that the bank can run a healthy banking business with based on the application of the principle of good corporate governance. the purpose of this research is determine the influence of the role of internal audits against the implementation of good corporate governance of PT. Bank Mandiri (Persero) Tbk, and samples taken as 50 people were done with non probability sampling. Type of data that used in this research were primary data. Based on the analysis results of questionnaire data of 50 customers collected obtained from whole research population, several analyses are conducted on the collected data. Those analyses include: validity and reliability tests, simple regression analysis, hypothesis examination through the t test, and analysis of determination coefficient (R2). Hypothesis examination using t test shows that there are four examined independent variables, which are the variables of internal audits that influence positively and significantly on the dependent variable of good corporate governance. The Adjusted R Square number as much as 0.685 shows that 68.5 percent of the dependent variable can be explained by those independent variables in the regressions equation.