Pengaruh Audit Kinerja dan Implementasi Good Corporate Governance Terhadap Kinerja Perusahaan

Listya, Anisa (2010) Pengaruh Audit Kinerja dan Implementasi Good Corporate Governance Terhadap Kinerja Perusahaan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh audit kinerja dan implementasi Good Corporate Governance terhadap kinerja perusahaan, khususnya pada perusahaan perbankan. Audit kinerja diukur dari pemeriksaan atas 3E (ekonomi, efesien, dan efeketif), GCG diukur dari lima prinsip (transparansi, akuntabilitias, responsibilitas, independensi, serta kewajaran), dan kinerja perusahaan diukur menggunakan pendekatan balanced scorecard (perspektif keuangan dan non keuangan). Data penelitian merupakan data primer dengan menggunakan kuesioner. Sampel dalam penelitian ini adalah bank-bank di kota Palembang. Kuesioner yang dikembalikan sebanyak 25 dan data tersebut kemudian diolah dengan program SPSS 11,5. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) audit kinerja secara parsial tidak berpengaruh positif signifikan terhadap kinerja perusahaan; (2) GCG secara parsial berpengaruh positif signifikan terhadap kinerja perusahaan; serta (3) audit kinerja dan GCG secara simultan berpengaruh terhadap kinerja perusahaan

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Audit Kinerja, Good Corporate Governance, kinerja perusahaan, Balanced Scorecard
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Gabriel Valencia
Date Deposited: 11 Dec 2020 07:32
Last Modified: 11 Dec 2020 07:32
URI: http://eprints.ukmc.ac.id/id/eprint/4662

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