PENGARUH GOOD CORPORATE GOVERNANCE DAN SISTEM PENGENDALIAN INTERNAL TERHADAP ASSET OF MISAPPROPRIATION DENGAN KUALITAS AUDIT INTERNAL SEBAGAI VARIABEL MODERATING (Studi Kasus PT Bank Mandiri (Persero) Tbk Jakarta Pusat)

SAVITRI, SAVITRI (2022) PENGARUH GOOD CORPORATE GOVERNANCE DAN SISTEM PENGENDALIAN INTERNAL TERHADAP ASSET OF MISAPPROPRIATION DENGAN KUALITAS AUDIT INTERNAL SEBAGAI VARIABEL MODERATING (Studi Kasus PT Bank Mandiri (Persero) Tbk Jakarta Pusat). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study aims to examine the variables whether good corporate governance, internal control system has an effect on asset misappropriation with internal audit quality as moderating. The population in this study consist of employees at PT Bank Mandiri (Persero) Tbk, Central Jakarta. Sampling method used is simple purposive sampling. In this research, the total of sample is 105 respondent. Type of data used was primary data obtained from result of questionnaire answer by sample. Smart Partial Least Square (SmartPLS) path modeling method used to be analysis method. The results of this study indicate that good corporate governance and internal control systems have a significant effect on asset misappropriation. Meanwhile, the quality of internal audit does not moderate good corporate governance and the internal control system for asset misappropriation. Keywords: Good Corporate Governance, Internal Control System, Asset Misappropriation, and Internal Audit Quality Penelitian ini bertujuan untuk menguji apakah good corporate governance, dan sistem pengendalian internal berpengaruh terhadap asset misappropriation dengan kualitas audit internal sebagai variabel moderasi. Populasi dalam penelitian ini terdiri dari pegawai pada PT Bank Mandiri (Persero) Tbk, Jakarta Pusat. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling. Dalam penelitian ini, total sampel adalah 105 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari hasil jawaban kuesioner oleh respon. Smart Partial Square (SmartPLS) path modeling method digunakan sebagai metode analisis. Hasil dari penelitian ini menunjukkan bahwa good corporate governance dan sistem pengendalian internal pengaruh signifikan terhadap asset misappropriation. Sedangkan kualitas audit internal tidak memoderasi good corporate governance dan sistem pengendalian internal terhadap asset misappropriation. Kata kunci: Good coporate governance, sistem pengendalian internal, asset misappropriation, dan kualitas audit internal

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 050
NIM/NIDN Creators: 55519120048
Uncontrolled Keywords: Good coporate governance, sistem pengendalian internal, asset misappropriation, dan kualitas audit internal
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 18 Jan 2023 07:57
Last Modified: 18 Jan 2023 07:57
URI: http://repository.mercubuana.ac.id/id/eprint/73549

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