JURUSAN AKUNTANSI

FAKULTAS EKONOMI

UNIVERSITAS ANDALAS

SKRIPSI

PENGARUH PERANAN AUDIT INTERNAL TERHADAP

PENERAPAN GOOD CORPORATE GOVERNANCE (GCG)

PADA PT PERKEBUNAN NUSANTARA II

TANJUNG MORAWA

Oleh:

CHRIS YOHANES GINTING

No. BP : 1410539043

Diajukan kepada Fakultas Ekonomi Universitas Andalas

Untuk memenuhi sebagian persyaratan guna memperoleh Gelar Sarjana

PADANG

2016

Pembimbing : Dr. Yurniwati, SE., M.Si., Ak., CA

ii

a) Tempat dan tanggal lahir : Medan, 07 Oktober 1990 b)Nama Orang Tua : Saris Ginting c) Fakultas : Ekonomi d)Jurusan : Akuntansi e) No. BP : 1410539043 f) Tanggal lulus: 27 Desember 2016 g) Predikat Lulus : Sangat Memuaskanh) IPK : 3,42 i) Lama Studi : 2 tahun j) Alamat Orang Tua :Jl. B. Cempaka No. 64A, Medan, Sumatera Utara

No AlumniUniversitas :

CHRISYOHANESGINTING

No AlumniFakultas : 2826

Pengaruh Peranan Audit Internal Terhadap Penerapan Good Corporate

Governance (GCG) Pada PT Perkebunan Nusantara II Tanjung Morawa

Skripsioleh : Chris Yohanes Ginting

Pembimbing : Dr. Yurniwati, SE., M.Si., Ak., CA

ABSTRACT

The purpose of this research is to know the impact of the role of internalaudit toward the implementastion of Good Corporate Governance (GCG). Thisresearch was done in PT Perkebunan Nusantara II Tanjung Morawa. The kind ofthe minithesis is a causal assosiative research, with 34 sample of respondent fromemployee in Internal Audit Departement. Kinds of data in use are primary andsecondary. The primary data are taken from direct questionnaire to respondent.

Analysis model that being used was simple linear regression, with dataquality was tested by using validity test and reliability test. Classic assumptiontests that being used in research were normality test and heterocedastisity test.Hypothesis test that being used were parsial test (t-test) and coefficientdetermination (R2) in this research. Descriptive statistics is also to help analyzingdata by describing the collected data.

The result of this research showed that the role of Internal Audit has apositive significant impact to the implementation of GCG. The result of simplelinear regression statistic analysis simultaneously is that R square = 0,133 thatmeans correlation between the role of internal audit with implementation of GCGdoes not have the strong effect grow up 13,3.

Keyword : The role of Internal Audit, Good Corporate Governance (GCG)

ii

a) Tempat dan tanggal lahir : Medan, 07 Oktober 1990 b)Nama Orang Tua : Saris Ginting c) Fakultas : Ekonomi d)Jurusan : Akuntansi e) No. BP : 1410539043 f) Tanggal lulus: 27 Desember 2016 g) Predikat Lulus : Sangat Memuaskanh) IPK : 3,42 i) Lama Studi : 2 tahun j) Alamat Orang Tua :Jl. B. Cempaka No. 64A, Medan, Sumatera Utara

No AlumniUniversitas :

CHRISYOHANESGINTING

No AlumniFakultas : 2826

Pengaruh Peranan Audit Internal Terhadap Penerapan Good Corporate

Governance (GCG) Pada PT Perkebunan Nusantara II Tanjung Morawa

Skripsioleh : Chris Yohanes Ginting

Pembimbing : Dr. Yurniwati, SE., M.Si., Ak., CA

ABSTRACT

The purpose of this research is to know the impact of the role of internalaudit toward the implementastion of Good Corporate Governance (GCG). Thisresearch was done in PT Perkebunan Nusantara II Tanjung Morawa. The kind ofthe minithesis is a causal assosiative research, with 34 sample of respondent fromemployee in Internal Audit Departement. Kinds of data in use are primary andsecondary. The primary data are taken from direct questionnaire to respondent.

Analysis model that being used was simple linear regression, with dataquality was tested by using validity test and reliability test. Classic assumptiontests that being used in research were normality test and heterocedastisity test.Hypothesis test that being used were parsial test (t-test) and coefficientdetermination (R2) in this research. Descriptive statistics is also to help analyzingdata by describing the collected data.

The result of this research showed that the role of Internal Audit has apositive significant impact to the implementation of GCG. The result of simplelinear regression statistic analysis simultaneously is that R square = 0,133 thatmeans correlation between the role of internal audit with implementation of GCGdoes not have the strong effect grow up 13,3.

Keyword : The role of Internal Audit, Good Corporate Governance (GCG)

ii

a) Tempat dan tanggal lahir : Medan, 07 Oktober 1990 b)Nama Orang Tua : Saris Ginting c) Fakultas : Ekonomi d)Jurusan : Akuntansi e) No. BP : 1410539043 f) Tanggal lulus: 27 Desember 2016 g) Predikat Lulus : Sangat Memuaskanh) IPK : 3,42 i) Lama Studi : 2 tahun j) Alamat Orang Tua :Jl. B. Cempaka No. 64A, Medan, Sumatera Utara

No AlumniUniversitas :

CHRISYOHANESGINTING

No AlumniFakultas : 2826

Pengaruh Peranan Audit Internal Terhadap Penerapan Good Corporate

Governance (GCG) Pada PT Perkebunan Nusantara II Tanjung Morawa

Skripsioleh : Chris Yohanes Ginting

Pembimbing : Dr. Yurniwati, SE., M.Si., Ak., CA

ABSTRACT

The purpose of this research is to know the impact of the role of internalaudit toward the implementastion of Good Corporate Governance (GCG). Thisresearch was done in PT Perkebunan Nusantara II Tanjung Morawa. The kind ofthe minithesis is a causal assosiative research, with 34 sample of respondent fromemployee in Internal Audit Departement. Kinds of data in use are primary andsecondary. The primary data are taken from direct questionnaire to respondent.

Analysis model that being used was simple linear regression, with dataquality was tested by using validity test and reliability test. Classic assumptiontests that being used in research were normality test and heterocedastisity test.Hypothesis test that being used were parsial test (t-test) and coefficientdetermination (R2) in this research. Descriptive statistics is also to help analyzingdata by describing the collected data.

The result of this research showed that the role of Internal Audit has apositive significant impact to the implementation of GCG. The result of simplelinear regression statistic analysis simultaneously is that R square = 0,133 thatmeans correlation between the role of internal audit with implementation of GCGdoes not have the strong effect grow up 13,3.

Keyword : The role of Internal Audit, Good Corporate Governance (GCG)

iii

ABSTRAK

Penelitian ini bertujuan untuk mengetahui apakah peranan audit Internalberpengaruh terhadap penerapan Good Corporate Governance (GCG). Penelitianini dilakukan di PT Perkebunan Nusantara II Tanjung Morawa. Jenis penelitiandalam skripsi ini adalah dengan menggnakan penelitian sosiatif kausal, denganjumlah sampel 31 responden dari seluruh pegawai bagian SPI. Jenis data yangdipakai adalah data primer dan data sekunder. Data primer diperoleh denganmengirimkan kuesioner langsung kepada responden dan mengutipnya setelahjangka waktu yang disediakan.

Model analisis data yang digunakan adalah regresi linear sederhana, denganpengujian kualitas data yang digunakan adalah uji validitas dan uji reliabilitas.Uji asumsi klasik yang digunakan dalam penelitian ini adalah uji normalitas danuji heteroskedastisitas. Pengujian hipotesis yang digunakan adalah uji signifikansiparsial (uji-t) dan koefisien determinasi (R2). Statistik deskriptif juga digunakanuntuk membantu menganalisis data dengan mendeskripsikan data yangterkumpul.

Hasil penelitian ini menunjukkan bahwa peranan audit internal berpengaruhsignifikan positif terhadap penerapan GCG. Hasil analisis regresi secarakeseluruhan menunjukkan R square sebesar 0,133 yang berarti behwakorelasi/hubungan audit internal dengan penerapan GCG tidak mempunyaihubungan yang kuat sebesar 13,3%.

Kata Kunci: Peranan Audit Internal, Good Corporate Governance

Kata Kunci : Peranan Audit Internal, Good Corporate Governance

Skripsi ini telah dipertahankan pada ujian komprehensif dan dinyatakan lulus pada

tanggal 27 Desember 2a16, dengan penguji dan pembimbing sebagai berikut :

Mengetahui,

Kepala Prodi Sl AkuntansiIntake DIII STAR BPKP

Drs. Riwayadi. MBA.. Ak. CA.. CSRSNrP. 19641 2281992A7 fi01

Alumnus telah mendaftar ke fakultas/universitas dan mendapat nomor alumnus :

Keterangan Nama Terang Tanda Tangan

Pembimbing Dr.

Penguji 1 Drs. Jonhar, M.Si, Ak =

Penguji 2 Dra. Nini Syofriyeni, M.Si, Al

Petugas fakultas/universitas

No. Alumnus Fakultas 2826 Nama : Tanda Tangan:

No. Alumnus Universitas : Nama : Tanda Tangan:

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