Peran Komite Audit Internal dalam Implementasi Good Corporate Governance
Prosiding Seminar Nasional Multidisiplin
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Title |
Peran Komite Audit Internal dalam Implementasi Good Corporate Governance
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Creator |
Mustoffa, Ardyan Firdausi
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Description |
This study aims to determine internal audit, audit committe for influence Good Corporate Governance (GCG). GCG is the situation toward good manage in the business, there are transparency and accountability. implementation of GCG is the establishment of the Audit Committee in a company. The existence of the Audit Committee is related to the enforcement of GCG and a barometer of whether the The existence and role of the Audit Committee of the company is expected to provide the maximum added value for the company, especially in the context of the implementation of GCG. To make real good corporate governanceneeds to be improvement in the company, by enforcing the Internal Control System (ICS) in the company, so that deviations can be minimized, and this is the task of the auditor intern. The audit committee will need to examine the work of the internal auditors, the audit committee may also affect and assist the management in the appointment of auditors of public accounting firms. Internal Control System (ICS) has performed auditor intern, auditor intern are responsible for their tasks to the management company. In the structure of companies in Indonesia audit committee is a body under the Board of Commissioners and a representative of the commissioners for operational of the company. This committee is in charge of assisting the Board of Commissioners in the field of accounting policies, internal controls and the implementation of the financial statements. The audit committee has the task of controlling the success of the internal audit and management and the appointment of auditors of public accounting firms thus the need for good cooperation between the audit committee by internal auditors in realizing the conditions of the GCG. |
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Publisher |
FAKULTAS EKONOMI UNIVERSITAS ISLAM KADIRI
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Date |
2018-11-12
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
https://ejournal.uniska-kediri.ac.id/index.php/CendekiaAkuntansi/article/view/283
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Source |
Jurnal Ilmiah Cendekia Akuntansi; Vol 4 No 2 (2016): Jurnal Ilmiah Cendekia Akuntansi; 11-21
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Language |
eng
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Relation |
https://ejournal.uniska-kediri.ac.id/index.php/CendekiaAkuntansi/article/view/283/219
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Rights |
Copyright (c) 2016 Jurnal Ilmiah Cendekia Akuntansi
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