“PENGARUH KINERJA SATUAN PENGAWASAN INTERNAL TERHADAP PELAKSANAAN SISTEM PENGENDALIAN INTERNAL DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE” (Suatu Study Pada Organisasi Rumah Sakit)

Acang Armana, NPM. (2016) “PENGARUH KINERJA SATUAN PENGAWASAN INTERNAL TERHADAP PELAKSANAAN SISTEM PENGENDALIAN INTERNAL DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE” (Suatu Study Pada Organisasi Rumah Sakit). Thesis(S2) thesis, UNPAS.

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Abstract

ABSTRACT This study aims to obtain empirical evidence about the "Influence Performance Internal Audit Unit of Implementation of Internal Control System and Application of the Principles of Good Corporate Governance (A Study at Al Islam Bandung Hospital)". The results could be useful for practitioners / internal auditor profession serving in an organization / company, especially in a hospital organization with regard to the role of SPI, the importance of internal control and application of the principles of good corporate governance (GCG). The method used is descriptive analysis and verification. Data collection is an interview with using a questionnaire along with observation techniques and literature, technique sampling uses stratified random sampling. Field data collection conducted in 2016. Data were analyzed using Path Analysis. The results showed that each variable that are the performance of the internal oversight unit, the internal control system and the application of the principles of good corporate governance at the Hospital of Al Islam Bandung are in good criterion. Performance internal monitoring unit (SPI) effect on the internal control system, the performance of the internal monitoring unit (SPI) effect on the application of the principles of Good Corporate Governance (GCG), the internal control system to affect the application of the principles of Good Corporate Governance (GCG), and performance of internal monitoring unit (SPI) effect on the application of the principles of Good Corporate Governance (GCG) through the internal control system at the hospital Al Islam Bandung. Kata Kunci : internal audit, internal control systems and Good Corporate Governance ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai “Pengaruh Kinerja Satuan Pengawasan Internal Terhadap Pelaksanaan Sistem Pengendalian Intern dan Penerapan Prinsip-Prinsip Good Corporate Governance (Suatu Studi pada Rumah Sakit Al Islam Bandung)”. Hasil penelitian ini dapat berguna bagi para praktisi/profesi auditor internal yang bertugas di suatu organisasi/perusahaan khususnya organisasi rumah sakit berkenaan dengan peranan SPI, pentingnya pengendalian internal perusahaan dan penerapan prinsip-prinsip good corporate governance (GCG). Metode penelitian yang digunakan adalah analisis deskriptif dan verifikatif. Pengumpulan data yang digunakan adalah wawancara dengan menggunakan kuesioner disertai dengan teknik observasi dan kepustakaan, teknik sampling menggunakan stratified random sampling. Pengumpulan data di lapangan dilaksanakan pada tahun 2016. Teknik analisis data menggunakan Analisis Jalur (Path Analysis). Hasil penelitian menunjukan bahwa masing-masing variabel yaitu kinerja satuan pengawasan internal, sistem pengendalian intern dan penerapan prinsip-prinsip good corporate governance pada Rumah Sakit Al Islam Bandung berada pada kriteria baik. Kinerja satuan pengawasan internal (SPI) berpengaruh terhadap sistem pengendalian intern, kinerja satuan pengawasan internal (SPI) berpengaruh terhadap penerapan prinsip-prinsip Good Corporate Governance (GCG), sistem pengendalian intern berpengaruh terhadap penerapan prinsip-prinsip Good Corporate Governance (GCG), dan kinerja satuan pengawasan internal (SPI) berpengaruh terhadap penerapan prinsip-prinsip Good Corporate Governance (GCG) melalui sistem pengendalian intern pada Rumah Sakit Al Islam Bandung. Kata Kunci : Satuan Pengawasan Internal, Sistem Pengendalian Intern, Good Corporate Governance

Item Type:	Thesis (Thesis(S2))
Subjects:	RESEARCH REPORT
Divisions:	Pascasarjana > S2-Manajemen 2016
Depositing User:	asep suryana
Date Deposited:	23 Jun 2016 04:34
Last Modified:	23 Jun 2016 04:34
URI:	http://repository.unpas.ac.id/id/eprint/4987

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