DAFTAR ISI

Halaman

LEMBAR PENGESAHAN

PERNYATAAN..................................................................................................... i

MOTTO ................................................................................................................ ii

ABSTRAK ............................................................................................................ iii

ABSTRACT .......................................................................................................... iv

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

DAFTAR ISI ..................................................................................................... viii

DAFTAR TABEL .............................................................................................. xii

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

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

I. PENDAHULUAN

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

1.2 Identifikasi Masalah ................................................................................ 4

1.3 Maksud dan Tujuan Penelitian ................................................................. 5

1.4 Kegunaan Penelitian ............................................................................... 5

1.5 Lokasi dan Waktu Penelitian ................................................................... 6

1.5.1 Lokasi Penelitian ............................................................................. 6

1.5.1 Waktu Penelitian ............................................................................. 6

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II. KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN

HIPOTESIS

2.1 Kajian Pustaka ..................................................................................... 8

2.1.1 Pengertian Good Corporate Governance (GCG) ................... 6

2.1.2 Prinsip-prinsip Dasar Good Corporate Governance ............. 8

2.1.3 Manfaat dan Prasyarat Penerapan GCG …………........…… 13

2.2 Pengertian Audit .................................................................................. 16

2.2.1 Audit Internal ........................................................................ 18

2.2.2 Wewenang dan Tanggung Jawab Audit Internal ............... 20

2.3 Hubungan Penerapan Good Corporate Governance dengan

Pelaksanaan Audit Internal .................................................................. 25

2.4 Kerangka Pemikiran ............................................................................. 26

2.5 Hipotesis................................................................................................ 32

III. OBJEK DAN METODE PENELITIAN

3.1 Objek Penelitian .................................................................................. 33

3.2 Metode Penelitian ............................................................................... 33

3.2.1 Desain Penelitian ..................................................................... 35

3.2.2 Metode Penarikan Sampel ....................................................... 36

3.2.2.1 Populasi .................................................................................. 37

3.2.3 Teknik Pengumpulan Data ............................................................... 39

3.2.4 Operasionalisasi Variabel................................................................ 40

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 3.2.5 Metode Analisis dan Pengujian Hipotesis ........................................ 44

3.2.5.1 Metode Analisis ..................................................................... 44

3.2.5.1.1 Uji Validitas ........................................................... 44

3.2.5.1.2 Uji Reliabilitas ....................................................... 45

3.2.5.1.3 Korelasi Rank Spearman ........................................ 46

3.2.5.1.4 Koefisien Determinasi ........................................... 48

3.2.5.2 Pengujian Hipotesis................................................................. 49

3.2.5.2.1 Penetapan tingkat Signifikansi .............................. 50

3.2.5.2.2 Menggambarkan Daerah Penerimaan dan

Penolakan Hipotesis ............................................ 51

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1. Hasil Penelitian …....……………………………….………… 52

4.1.1 Gambaran Umum Perusahaan ....................................... 52

4.1.1.1 Bidang Kegiatan Perusahaan ........................... 53

4.1.1.2 Struktur Organisasi dan Uraian Pekerjaan ...... 54

4.1.1.3 Aktivitas Kegiatan Perusahaa........................... 60

4.1.1.4 Pemasaran Teh Botol Sosro ............................. 62

4.1.1.5 Jenis Produk Teh Botol Sosro ........................... 65

4.1.1.6 Profil Responden............................................... 66

4.1.2 Penerapan Good Corporate Governance

Pada PT. Sinar Sosro Bandung ........................................ 69

4.1.3 Pelaksanaan Audit Internal pada

PT. Sinar Sosro Bandung ................................................. 79

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 4.1.4 Pengaruh Good Corporate Governance (GCG)

Terhadap Pelaksanaan Audit Internal ................... 90

4.1.4.1 Uji Validitas ............................................. 90

4.1.4.2 Uji Realibilitas ......................................... 92

4.2 Pembahasan ..................................................................... 95

4.2.1 Analisis Penerapan Good Corporate Governance pada

PT. Sinar Sosro Bandung............................................... 95

4.2.2 Analisis Pelaksanaan Audit Internal pada

PT. Sinar Sosro............................................................. 109

4.2.3 Analisis Peranan Good Corporate Governa dalam

Menunjang Penerapan Audit Interal pada

PT. Sinar Sosro ............................................................. 123

4.2.3.1 Uji Korelasi Rank Spearman.......................... 123

4.2.3.2 Kesimpulan Uji Hipotesis................................ 131

BAB V KESIMPULAN DAN SARAN

5.1 Kesimpulan...................................................................... 132

5.2 Saran............................................................................... 134

DAFTAR PUSTAKA .................................................................................. 135

LAMPIRAN .................................................................................................136

DAFTAR RIWAYAT HIDUP ...................................................................164

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