Peran Satuan Pengawas Intern Dalam Meningkatkan Good Corporate Governance Pada PT. Pelabuhan Indonesia (Persero)

Abstract

Research at PT Pelabuhan Indonesia I (Persero). Objective studies to determine the effect of the role of Internal Audit in Improving Good Corporate Governance in PT Pelabuhan Indonesia I (Persero). The study was supposed to have a practical benefit, which gives consideration in improving the quality of the role of SPI application of GCG in SOEs. Especially for SPI, the research is expected to provide input and advice to further optimize its control, particularly in the field of internal companies, and is expected to further hone the ability to be more professional by referring to professional standards of internal auditors and also abide by the code of ethics of internal auditors. Related to its role in the implementation of GCG, Internal Audit Unit has sought an active role in the implementation of GCG at PT Pelabuhan Indonesia I (Persero). Internal Control Unit also conduct preventive measures and corrective action seeks to contribute to encourage the implementation of good corporate governance yanag. Internal Audit role in various activities covered by the standard internal auditor. In the application of Good Corporate Governance (GCG), the role of the Internal Audit Unit to monitor the implementation of the company's operations, conducted audits in accordance with the concept of the Audit Charter and the guidelines of the audit in PT Pelabuhan Indonesia I (Persero). The method used is a method normative or doctrinal legal research based on Law No. 19 of 2003, on the Establishment of SPI on State-Owned Enterprises, Ministry of State-Owned Enterprises Number; PER-01 / MBU / 2011 of 2011 on Implementation of Good Corporate Governance (GCG) at the State Owned Enterprise, namely legal research using secondary data sources. The results of a case study on PT Pelabuhan Indonesia I (Persero) concluded that the role of Internal Audit is part of the Internal Control Systems Company as a defense line third in which the Internal Audit must review and evaluate the implementation of risk management, compliance with regulations and laws applicable, control finances and make sure that the first line of defense and the second line as expected. Implementation of good corporate governance at PT Pelabuhan Indonesia I (Persero) is considered good for five (5) cooporate principles of good governance as well as indicators in this study is that responsibility, indenpendency, and fairness, transparancy and accountability is considered to be good.