Pengaruh Peran Satuan Pengawasan Internal dan Komite Audit terhadap Penerapan Good Corporate Governance pada PT. Perkebunan Nusantara III (Persero) Medan

Abstract

Penelitian ini dilakukan pada PT. Perkebunan Nusantara III Medan dengan tujuan untuk menganalisis dan mengetahui pengaruh peran Satuan Pengawasan Internal dan Komite Audit terhadap Penerapan Good Corporate Governance. Populasi adalah karyawan yang bekerja di PTPN III Medan sebanyak 480 orang, pengambilan sampel dengan purposive sampling, sehingga jumlah sampel penelitian sebanyak 116 responden. Jenis data yaitu data kuantitatif dengan sumber data terdiri dari data primer dan data sekunder. Teknik pengumpulan data terdiri dari kuesioner, survei dan observasi. Teknik analisis data menggunakan uji kualitas data, regresi linear berganda, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial Satuan pengawasan internal dan komite audit berpengaruh positif dan signifikan terhadap good corporate governance di PT. Perkebunan Nusantara III (Persero). Satuan pengawasan internal dan komite audit secara simultan berpengaruh signifikan terhadap good corporate governance di PT. Perkebunan Nusantara III (Persero). Satuan pengawasan internal dan komite audit mempunyai korelasi yang sangat kuat terhadap good corporate governance di PT. Perkebunan Nusantara III (Persero). Besarnya good corporate governance dapat dijelakan oleh satuan pengawasan internal dan komite audit sebesar 52,9% dan sisanya 47,1% dapat dijelaskan oleh variabel lain diluar lingkup penelitian yang tidak dilakukan. This research was conducted at PT. Perkebunan Nusantara III Medan with the aim of analyzing and knowing the influence of the role of the Internal Control Division and the Audit Committee on the Implementation of Good Corporate Governance. The population were employees who worked at PTPN III Medan as many as 480 people, sampling by purposive sampling, so the number of research samples were 116 respondents. The type of data was quantitative data with data sources consisting of primary data and secondary data. Data collection techniques consisted of questionnaires, surveys and observations. The data analysis technique used data quality test, multiple linear regression, classical assumption test and hypothesis testing. The results showed that partially the internal supervision unit and the audit committee had positive and significant effected on good corporate governance at PT. Perkebunan Nusantara III (Persero). The internal supervisional unit and the audit committee simultaneously have significant effected on good corporate governance at PT. Perkebunan Nusantara III (Persero). The internal supervision unit and the audit committee have very strong correlation to good corporate governance at PT. Perkebunan Nusantara III (Persero). The amount of good corporate governance could be explained by the internal supervision unit and the audit committee by 52.9% and the remaining 47.1% could be explained by other variables outside the scope of research that were not carried out.