PENGARUH FUNGSI AUDIT INTERNAL TERHADAP PELAKSANAAN GOOD GOVERNANCE (SURVEY PADA KANTOR CABANG BANK UMUM DI TASIKMALAYA)

Abstract

The aims of this resarch is to known the influence of internal audit function on implementation of good governance at organization’s units (branch offices) of commercial banks which is geographically separated from the home offices, so that senior man agement and board of commissioner/audit committee factors are considered more focused on effectiveness of internal audit function in assessing governance process. The survey was conducted on 27 branch offices of commercial banks which operating in Tasikmalaya by providing the same treatment between conventional commercial banks and syari'ah commercial banks. Based on pearson coefficient analysis at 5% of significant level, shows that the internal audit function has a significant influence on the implementation of good corporate governance, where if the bank's internal audit function is effective, so the implementation of good corporate governance will be better. It is shown by the positive perception of management that the implementation of good governance as required by the Otoritas Jasa Keuangan can be realized one of them by supporting the role of bank’s internal audit function in assessing the governance process.

Keywords:internal audit;good governance.

Penelitian ini bertujuan untuk mengetahui pengaruh fungsi audit internal terhadap pelaksanaan good goverancepada unit organisasi (kantor cabang) yang terpisah secara geografis dari kantor pusatnya, sehingga faktor manajemen senior, dan dewan komisaris/komite audit dipandang lebih bertumpu kepada efektivitas fungsi audit internal dalam menilai proses governance. Survey dilakukan pada 27 kantor cabang bank umum yang beroperasi di Kota tasikmalaya dengan memberikan perlakukan yang sama antara bank umum konvensional dan bank umum syari’ah. Berdasarkan hasil pengujian hipotesis menggunakan pearson coefficient analysispada taraf nyata 5%, menunjukkan bahwa fungsi audit internal berpengaruh signifikan terhadap pelaksanaan goodgovernnace, dimana bila fungsi audit internal bank efektif, maka pelaksanaan good corporate governanceakan semakin baik. Hal tersebut ditunjukan dengan persepsi positif dari manajemen bahwa pelaksanaan good governanceseperti yang diwajibkan oleh Otoritas Jasa Keuangan dapat terwujud salah satunya dengan mendukung peran fungsi audit internal bank dalam menilai proses governance.

Kata Kunci: audit internal;good governance.