Efektivitas Peranan Auditor Internal Dalam Mewujudkan Good Corporate Governance Pada Perbankan
DOI:
https://doi.org/10.26740/jaj.v1n1.p14-27Keywords:
Internal auditor, Good Corporate Governance (GCG)Abstract
Abstract
Build the role of an effective internal auditors can not be separated from the application of good corporate governance in the company overall. The principles of Good Corporate Governance (GCG) such as fairness, independency, transparency, accountability, and responsibility in an effort to improve professionalism and the welfare of shareholders without ignoring stakeholder interest. Each report weaknesses in internal control or risk control effectiveness of the bank should be immediately followed up by the board of commissioners, board of directors, and executive officers related.
References
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Dezoort, F.T. dan S. Salterio, 2002, The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members Judgments, Auditing: A Journal of Practice & Theory, 21 (Fall): Forthcoming. https://doi.org/10.2308/aud.2001.20.2.31
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Kinney, William R, 2003, Auditing Risk Assessment and Risk Management Processes, The Institute of Auditor internals Research Foundation, Florida United Stated of America, 2003.
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Surya & Yustiavandana, 2006, Penerapan Good Governance, Mengesampingkan hak hak Istimewa demi Kelansungan Usaha, Lembaga Kajian Pasar Modal dan keuangan (LKMK) dan Fakultas Hukum Universitas Indonesia
Suhardi, Gunarto, 2006, Risiko Kriminalitasasi, Kredit Perbankan, Universitas Atma Jaya Yogyakarta, 2006.
Supriyanto, Eko, 2006, Budaya Kerja Perbankan, Jalan Lurus Menuju Perbankan, Jakarta: Pustaka LP3ES Indonesia, 2006
Yayasan Pendidikan Internal Audit (YPIA), 2005, Menata Bank dengan Corporate Governance, www. gcg, ypia. co.id
Bank Indonesia, 2003, Pedoman Standar Sistem Pengendalian Intern Bagi Bank Umum, Direktorat Penelitian dan Pengaturan Perbankan, September 2003.
Dezoort, F.T. dan S. Salterio, 2002, The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members Judgments, Auditing: A Journal of Practice & Theory, 21 (Fall): Forthcoming. https://doi.org/10.2308/aud.2001.20.2.31
Forum For Corporate Governance In Indonesia (FCGI), 2002. Tata Kelola Perusahaan (Corporate Governance) The Essence of Good Corporate Governance : Konsep dan Implementasi Perusahaan Publik dan Korporasi Indonesia. Yayasan Pendidikan pasar Modal Indonesia & Synergy Communication. Jakarta.
Kinney, William R, 2003, Auditing Risk Assessment and Risk Management Processes, The Institute of Auditor internals Research Foundation, Florida United Stated of America, 2003.
Keputusan Menteri Badan Usaha Milik Negara (BUMN) Nomor 117/2002, tentang Badan Usaha Milik Negara (BUMN)
Peraturan Bank Indonesia No 2/23/PBI/2000 tanggal 6 Nopember 2000, tentang Profit and Proper Test.
Surya & Yustiavandana, 2006, Penerapan Good Governance, Mengesampingkan hak hak Istimewa demi Kelansungan Usaha, Lembaga Kajian Pasar Modal dan keuangan (LKMK) dan Fakultas Hukum Universitas Indonesia
Suhardi, Gunarto, 2006, Risiko Kriminalitasasi, Kredit Perbankan, Universitas Atma Jaya Yogyakarta, 2006.
Supriyanto, Eko, 2006, Budaya Kerja Perbankan, Jalan Lurus Menuju Perbankan, Jakarta: Pustaka LP3ES Indonesia, 2006
Yayasan Pendidikan Internal Audit (YPIA), 2005, Menata Bank dengan Corporate Governance, www. gcg, ypia. co.id
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Published
2009-10-07
How to Cite
Wuryani, E., & Tjiptohadi, T. (2009). Efektivitas Peranan Auditor Internal Dalam Mewujudkan Good Corporate Governance Pada Perbankan. AKRUAL: Jurnal Akuntansi, 1(1), 14–27. https://doi.org/10.26740/jaj.v1n1.p14-27
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