The Influence of Professionalism, Internal Audit, and Internal Control on the Implementation of Good Corporate Governance (Study of PT Bernofarm Pharmaceutical Company)
Pengaruh Profesionalisme, Audit Internal, dan Pengendalian Internal Terhadap Penerapan Good Corporate Governance (Studi Pada PT Bernofarm Pharmaceutical Company)
DOI:
https://doi.org/10.21070/ups.4776Keywords:
Professionalism, Internal Audit, Internal Control, Good Corporate GovernanceAbstract
This research aims to determine the influence of professionalism, internal audit and internal control on the implementation of good corporate governance (GCG). This research uses a quantitative type of research. The population used was the staff of divisions related to the implementation of GCG at PT Bernofarm Pharmaceutical Company, namely the Acc Finance Accounting Division, the Information Technology Division, and the Quality Control Division, totaling 50 people. The sample collection technique is nonprobability sampling, saturated sample method and data collection technique by distributing questionnaires to 40 respondents. Data analysis techniques in this research use validity tests, reliability tests, multiple linear regression analysis, coefficient of determination tests, and t tests with the help of SPSS version 23 in data processing. The research results show that internal audit and internal control influence the implementation of good corporate governance. Meanwhile, professionalism has no effect on the implementation of good corporate governance.
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