Detail Cantuman

ABSTRACT

MICHAEL ANTONIO (2023). Effect of Internal Control and Internal Audit
towards Implementing Good Corporate Governance in PT. Cynglosh Bintang Jaya,
supervised by Mr. Syiar Rinaldy and Mrs. Andi Nurhaeda.
This research aims to analyze the effect of Internal Control and Internal Audit
towards Implementing Good Corporate Governance. Data is collected using
primary data from saturation sampling. Population data collected is all of PT.
Cynglosh Bintang Jaya’s employees which numbered 68 people. Samples
successfully collected were from 68 respondents and samples that were able to be
processed were from 62 respondents. The result of given questionnaires has been
tested for its validity and reliability, and has also been tested for classic
assumptions such as the assumption of normality and the assumption of
heteroscedasticity. The method used to analyze the data was multiple linear
regression method. The data was analyzed using IBM SPSS Statistics Version 26
software.

The result of this research shows that Internal Control has a significant effect
on Implementing Good Corporate Governance while Internal Audit has an
insignificant effect on Implementing Good Corporate Governance in PT. Cynglosh
Bintang Jaya Makassar.
Keywords: Internal Control, Internal Audit, Implementing Good Corporate