PENGARUH PERAN KOMITE AUDIT DAN AUDIT

INTERNAL TERHADAP PENERAPAN GOOD

CORPORATE GOVERNANCE PADA PT. PINDAD

(PERSERO)

SKRIPSI

INDAH PRATIWI

1114000463

PROGRAM STUDI STRATA 1 AKUNTANSI

SEKOLAH TINGGI ILMU EKONOMI INDONESIA

JAKARTA

2020

viii

Indah Pratiwi Dosen Pembimbing :

1114000463 Rini Ratnaningsih, SE., M. Ak.

Program Studi S-1 Akuntansi

PENGARUH PENGARUH PERAN KOMITE AUDIT DAN AUDIT

INTERNAL TERHADAP PENERAPAN GOOD CORPORATE

GOVERNANCE PADA PT. PINDAD (PERSERO)

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh peran komite audit

dan audit internal terhadap penerapan Good Corporate Governance pada PT.

Pindad (persero) tahun 2019 – 2020 baik secara parsial maupun simultan.

Strategi penelitian yang digunakan dalam penelitian ini adalah metode

kuantitatif dengan pendekatan penelitian deskriptif, yang diukur dengan

menggunakan metoda berbasis regresi linier berganda dengan software SPSS

25.00. Populasi dalam penelitian ini adalah karyawan yang menjabat sebagai

komite audit, satuan pengawas intern, sekretaris perusahaan dan staff keuangan

pada PT. Pindad (Persero). Teknik pengambilan sampel dalam penelitian ini

menggunakan teknik convenience sampling, dengan jumlah sebanyak 100 orang,

data ini digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan

data menggunakan metoda kuesioner. Pengujian hipotesis menggunakan uji

koefisien determinasi, uji statistik t, dan uji statistik f.

Hasil penelitian membuktikan bahwa Peran Komite Audit berpengaruh

terhadap penerapan Good Corporate Governance. Hal ini menunjukkan bahwa

semakin efektif dan banyak komite audit berperan maka implementasi Good

Corporate Governance dalam perusahaan semakin baik. Audit Internal

berpengaruh terhadap penerapan Good Corporate Governance. Hal ini

menunjukkan bahwa meningkatnya kinerja auditor internal dapat meningkatkan

penerapan Good Corporate Governance dalam perusahaan. Peran Komite Audit

dan Audit Internal berpengaruh secara simultan terhadap penerapan Good

Corporate Governance. Hal ini menunjukkan bahwa semakin efektif peran komite

audit dan audit internal pada perusahaan maka penerapan Good Corporate

Governance akan meningkat dan bagus.

Kata Kunci : Peran Komite Audit, Audit Internal dan Good Corporate

Governance

ix

Indah Pratiwi Dosen Pembimbing :

1114000463 Rini Ratnaningsih, SE., M. Ak.

Program Studi S-1 Akuntansi

THE INFLUENCE OF THE ROLE OF THE AUDIT AND INTERNAL

AUDIT COMMITTEE ON THE IMPLEMENTATION OF GOOD

CORPORATE GOVERNANCE IN PT. PINDAD (PERSERO)

ABSTRACT

This study is aimed to determine the effect of the role of the audit

committee and internal audit on the implementation of Good Corporate

Governance at PT. Pindad (Persero) in 2019 - 2020 either partially or

simultaneously.

The research strategy used in this research is a quantitative method with a

descriptive research approach, which is measured using a method based on

multiple linear regression with SPSS 25.00 software. The population in this study

were employees who served as audit committees, internal control units, corporate

secretaries and financial staff at PT. Pindad (Persero). The sampling technique in

this study using convenience sampling technique, with a total of 100 people, this

data used in this study is primary data. The data collection technique used a

questionnaire method. Hypothesis testing uses the coefficient of determination

test, t statistical test, and statistical test f.

The results of the study prove that the role of the Audit Committee has an

effect on the implementation of Good Corporate Governance. This shows that the

more effective and many audit committees play a role, the better the

implementation of Good Corporate Governance in the company. Internal Audit

has an effect on the implementation of Good Corporate Governance. This shows

that the increased performance of internal auditors can improve the

implementation of Good Corporate Governance in the company. The role of the

Audit Committee and Internal Audit has a simultaneous effect on the

implementation of Good Corporate Governance. This shows that the more

effective the role of the audit committee and internal audit in the company, the

implementation of Good Corporate Governance will increase and be good.

Keywords : Role of the Audit Committee, Internal Audit and Good Corporate

Governance

x

DAFTAR ISI

Halaman

HALAMAN JUDUL ........................................................................................ i

HALAMAN PERNYATAAN KEASLIAN .................................................... ii

PERSETUJUAN PEMBIMBING .................................................................... iii

HALAMAN PENGESAHAN .......................................................................... iv

KATA PENGANTAR ..................................................................................... v

HALAMAN PERNYATAAN PERSETUJUAN

PUBLIKASI SKRIPSI ..................................................................................... vii

ABSTRAK ....................................................................................................... viii

DAFTAR ISI .................................................................................................... x

DAFTAR TABEL ............................................................................................ xiv

DAFTAR GAMBAR ....................................................................................... xv

DAFTAR LAMPIRAN .................................................................................... xvi

BAB 1 PENDAHULUAN .............................................................................. 1

1.1. Latar Belakang Penelitian ................................................................ 1

1.2. Rumusan Masalah ............................................................................ 4

1.3. Tujuan Penelitian ............................................................................. 4

1.4. Manfaat Penelitian ........................................................................... 5

BAB 2 KAJIAN PUSTAKA .......................................................................... 6

2.1. Review Hasil Penelitian Terdahulu .................................................. 6

2.2. Landasan Teori ................................................................................. 11

2.2.1. Komite Audit ......................................................................... 11

2.2.1.1. Pengertian Komite Audit ......................................... 11

2.2.1.2. Wewenang, Tugas, dan Tanggung Jawab Komite

Audit ....................................................................... 12

2.2.1.3. Komposisi dan Persyaratan Anggota Komite

Audit ....................................................................... 17

2.2.1.4. Piagam Komite Audit (Audit Committee Charter) . 19

xi

Halaman

2.2.2. Audit Internal ......................................................................... 20

2.2.2.1. Pengertian Audit Internal......................................... 20

2.2.2.2. Fungsi, Wewenang, dan Ruang Lingkup Audit

Internal ..................................................................... 21

2.2.2.3. Standar Profesi Audit Internal ................................. 24

2.2.2.4. Piagam Audit Internal (Internal Audit Charter) ..... 28

2.2.3. Good Corporate Governance ................................................ 30

2.2.3.1. Pengertian Good Corporate Governance ................ 30

2.2.3.2. Tujuan dan Manfaat Penerapan Good

Corporate Governance ............................................ 31

2.2.3.3. Prinsip-Prinsip Good Corporate Governance ......... 34

2.3. Hubungan Antar Variabel Penelitian ............................................... 37

2.3.1. Pengaruh Peran Komite Audit terhadap Penerapan

Good Corporate Governance ................................................. 37

2.3.2. Pengaruh Audit Internal terhadap Penerapan Good

Corporate Governance........................................................... 38

2.3.3. Pengaruh Peran Komite Audit dan Audit Internal

terhadap Penerapan Good Corporate Governance ................ 38

2.4. Pengembangan Hipotesis ................................................................ 39

2.5. Kerangka Konseptual Penelitian ...................................................... 39

BAB 3 METODE PENELITIAN .................................................................. 41

3.1. Strategi Penelitian ............................................................................ 41

3.2. Populasi dan Sampel ........................................................................ 41

3.2.1. Populasi Penelitian ................................................................ 41

3.2.2. Sampel Penelitian .................................................................. 42

3.3. Data dan Metoda Pengumpulan Data ............................................... 42

3.3.1. Data Penelitian ..................................................................... 42

3.3.2. Metoda Pengumpulan Data .................................................. 43

3.4. Operasionalisasi Variabel................................................................. 45

3.5. Metoda Analisis Data ....................................................................... 53

xii

Halaman

3.5.1. Uji Statistik Deskriptif ........................................................... 53

3.5.2. Uji Kualitas Data ................................................................... 54

3.5.2.1. Uji Validitas .............................................................. 54

3.5.2.2. Uji Realibilitas .......................................................... 54

3.5.3. Uji Asumsi Klasik ................................................................. 55

3.5.3.1. Uji Normalitas .......................................................... 55

3.5.3.2. Uji Multikolinearitas................................................. 56

3.5.3.3. Uji Heteroskedastisitas ............................................. 56

3.5.4. Uji Hipotesis .......................................................................... 57

3.5.4.1. Uji Regresi Linear Berganda .................................... 57

3.5.4.2. Uji Koefisien Determinasi (Adjusted R2) .................. 58

3.5.3.3. Uji Koefisien Regresi Secara Parsial (Uji t) ............. 58

3.5.3.4. Uji Koefisien Regresi Secara Bersama-sama/

Simultan (Uji f) ........................................................ 58

BAB 4 HASIL DAN PEMBAHASAN .......................................................... 60

4.1. Deskripsi Singkat Objek Penelitian ................................................. 60

4.1.1. Tempat dan Waktu Penelitian ................................................ 60

4.2. Deskripsi Responden ........................................................................ 60

4.3. Hasil Uji Kualitas Data .................................................................... 63

4.3.1. Hasil Uji Validitas ................................................................. 63

4.3.2. Hasil Uji Reliabilitas ............................................................. 67

4.4. Hasil Uji Asumsi Klasik .................................................................. 67

4.4.1. Uji Normalitas ....................................................................... 67

4.4.2. Uji Multikolinearitas .............................................................. 70

4.4.3. Uji Heteroskedastisitas .......................................................... 70

4.5. Hasil Uji Analisis Data .................................................................... 71

4.5.1. Uji Regresi Linear Berganda ................................................. 71

4.5.2. Uji Koefisien Determinasi (Adjusted R2) ............................... 73

4.5.3. Uji Koefisien Regresi Secara Parsial (Uji statistik t) ............ 73

xiii

Halaman

4.5.4. Uji Koefisien Regresi Secara Bersama-sama/

Simultan (Uji Statistik f)........................................................ 75

4.6. Pembahasan ...................................................................................... 76

4.6.1. Pengaruh Peran Komite Audit terhadap Penerapan

Good Corporate Governance ................................................ 76

4.6.2. Pengaruh Audit Internal terhadap Penerapan

Good Corporate Governance ................................................ 77

4.6.3. Pengaruh Peran Komite Audit dan Audit Internal

terhadap Penerapan Good Corporate Governance ................ 78

BAB 5 SIMPULAN DAN SARAN ................................................................ 79

5.1. Simpulan .......................................................................................... 79

5.2. Saran ................................................................................................. 79

5.3. Keterbatasan Penelitian dan Pengembangan Penelitian Selanjutnya 80

DAFTAR REFERENSI ................................................................................... 82

LAMPIRAN ..................................................................................................... 84

xiv

DAFTAR TABEL

Halaman

Tabel 3.1 Operasionalisasi Variabel ................................................................ 46

Tabel 3.2 Pedoman Koefisien Reliabilitas ...................................................... 55

Tabel 4.1 Data Penyebaran Kuesioner ............................................................ 61

Tabel 4.2 Deskripsi Responden Berdasarkan Jenis Kelamin .......................... 61

Tabel 4.3 Deskripsi Responden Berdasarkan Usia.......................................... 62

Tabel 4.4 Deskripsi Responden Berdasarkan Tingkat Pendidikan ................. 62

Tabel 4.5 Deskripsi Responden Berdasarkan Posisi Jabatan .......................... 63

Tabel 4.6 Hasil Pengujian Validitas Variabel Peran Komite Audit (X1) ........ 64

Tabel 4.7 Hasil Pengujian Validitas Variabel Audit Internal (X2) .................. 65

Tabel 4.8 Hasil Pengujian Validitas Variabel Penerapan Good

Corporate Governance (Y) .............................................................. 66

Tabel 4.9 Hasil Pengujian Reliabilitas ............................................................ 67

Tabel 4.10 Hasil Pengujian Multikolinearitas ................................................. 70

Tabel 4.11 Hasil Pengujian Analisis Regresi Linier Berganda ....................... 72

Tabel 4.12 Hasil Pengujian Koefisien Determinasi (R2) ................................. 73

Tabel 4.13 Hasil Pengujian Statistik t ............................................................. 74

Tabel 4.14 Hasil Pengujian Statistik f ............................................................. 75

xv

DAFTAR GAMBAR

Halaman

Gambar 2.1 Kerangka Konseptual Penelitian................................................. 40

Gambar 4.1 Grafik Pengujian Normalitas dengan Histogram ........................ 68

Gambar 4.2 Grafik Pengujian Normalitas dengan P-P Plot ........................... 69

Gambar 4.3 Grafik Scatterplot Pengujian Heteroskedastisitas ....................... 71

xvi

DAFTAR LAMPIRAN

Halaman

Lampiran 1. Pernyataan Kuesioner Penelitian .............................................. 84

Lampiran 2. Tabulasi Skor Variabel Peran Komite Audit (X1) .................... 90

Lampiran 3. Tabulasi Skor Variabel Audit Internal (X2) .............................. 93

Lampiran 4. Tabulasi Skor Variabel Penerapan Good Corporate

Governance (Y) ........................................................................ 96

Lampiran 5. Output SPSS ............................................................................. 99

Lampiran 6. Tabel r ....................................................................................... 104

Lampiran 7. Tabel t ....................................................................................... 105

Lampiran 8. Tabel f ....................................................................................... 106

Lampiran 9. Daftar Riwayat Hidup Peneliti .................................................. 107

Lampiran 10. Surat Permohonan Izin Riset .................................................. 108