SKRIPSI Jurusan Akutansi - Fakultas Ekonomi UM, 2019

Ukuran Huruf:  Kecil  Sedang  Besar

Pengaruh Persepsi Budaya Organisasi, Persepsi Komitmen Organisasi, dan Peran Audit Internal Terhadap Persepsi Penerapan Good Corporate Governance

Triyanto Roni

Abstrak


ABSTRAK

Triyanto, Roni. 2019.  Pengaruh Persepsi Budaya Organisasi, Persepsi Komitmen Organisasi, dan Peran Audit Internal Terhadap Persepsi Penerapan Good Corporate Governance. Skripsi, Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang. Pembimbing: Dr. Dodik Juliardi, S.E., M.M., Ak.

Kata kunci: budaya organisasi, komitmen organisasi, audit internal, good corporate governance

BUMN dituntut untuk menerapkan good corporate governance dan telah diatur dalam Keputusan Menteri Negara BUMN Nomor: PER-09/MBU/2012. Namun masih terdapat BUMN yang melakukan pelanggaran atas penerapan GCG. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi budaya organisasi, persepsi komitmen organisasi, dan peran audit internal terhadap persepsi penerapan good corporate governance pada PT Industri Kereta Api (INKA) Persero.

Dalam penelitian ini instrumen penelitian yang digunakan adalah kuesioner. Teknik pengambilan sampel yang digunakan adalah propotionate stratified random sampling. Populasi dalam penelitian ini adalah seluruh karyawan PT INKA, kemudian diambil sampel sebanyak 89 orang. Teknik analisis data yang digunakan adalah analisis regresi linear berganda.

Berdasarkan hasil analisis data yang telah dilakukan diketahui bahwa secara parsial:

(1) persepsi budaya organisasi tidak berpengaruh terhadap persepsi penerapan GCG,

(2) persepsi komitmen organisasi tidak berpengaruh terhadap persepsi penerapan GCG, dan

(3) peran audit internal berpengaruh positif dan signifikan terhadap persepsi penerapan GCG.

Saran untuk PT INKA adalah mengembangkan budaya organisasi dan memperkuat komitmen organisasi dalam perusahaan. Saran untuk peneliti selanjutnya adalah meneliti faktor-faktor lain yang relevan yang dapat berpengaruh positif dan signifikan terhadap penerapan good corporate governance.

 

ABSTRACT

Triyanto, Roni. 2019.  The Influence of Perception of Organizational Culture, Perception of Organizational Commitment, and Internal Audit’s Role on Perception of The Implementation Good Corporate Governance. Sarjana’s Thesis, Department of Accounting, Faculty of Economics, Universitas Negeri Malang. Advisor: Dr. Dodik Juliardi, S.E., M.M., Ak.

Keywords: organizational culture, organizational commitment, internal audit, good corporate governance

State-Owned Enterprises are required to implement good corporate governance and have been regulated in The Decree of The Minister of State-Owned Enterprises Number: PER-09/MBU/2012. But there are still SOE that violate the implementation good corporate governance. This study aims to determine the influence of perception of organizational culture, perception of organizational commitment, and internal audit’s role on perception of the implementation good corporate governance at PT Kereta Api (INKA) Persero.

In this study the research instrument is questionnaire. The sampling technique is propotionate stratified random sampling. The population in this study is all employees of PT INKA, then 89 people was taken as a sample. The data analysis technique is multiple linear regression analysis.

Based on the results data analysis, it is known that partially:

(1) perception of organizational culture doesn’t affect perception of the implementation good corporate governance,

(2) perception of organizational commitment doesn’t affect perception of the implementation good corporate governance, and

(3) internal audit’s role has a positive and significant effect on perception of the implementation good corporate governance.

Suggestions for PT INKA is to develop the organizational culture and strengthen organizational commitment in the company. The suggestions for the next researcher is to examine other relevant factors that can have a positive and significant effect on the implementation good corporate governance.