PENGARUH PELAKSANAAN AUDIT INTERNAL DAN  KOMITMEN ORGANISASI TERHADAP GOOD  CORPORATE GOVERNANCE   (SURVEY PADA 3 BUMN YANG BERKANTOR PUSAT  DI KOTA BANDUNG)

Authors

BUMN is a State-owned Enterprises in Indonesia, therefore its corporate governance must apply the

principles of good corporate governance. In fact, the implementation of good corporate governance in

Indonesia is still inadequate, visible from the Indonesiaâ€™s ranking which is at the bottom of the

implementation of good corporate governance within 11 countries in Asia which surveyed by the Asian

Corporate Governance Association. This study was conducted to determine the effect of internal audit

and organizational commitment to good corporate governance in 3 state-owned enterprises that have

headquarters in Bandung, namely PT. Pindad, PT. Pos and PT. Bio Farma. The method of research

was the verification method that searches the relationship between variables each other. The statistical

tool uses SPSS Version 20, which is then analyzed using multiple regression analysis. Data were

obtained through questionnaires to the Board of Directors and Internal Control Unit Division (SPI)

totaling 64 people. The results showed that internal audit and organizational commitment have a

significant influence on the implementation of good corporate governance, either simultaneously or

partially.

Keywords : Internal Auditing, Good Corporate Governace, Organizational Commitment