PENGARUH KOMPETENSI AUDITOR INTERNAL DAN KUALITAS JASA AUDIT INTERNAL TERHADAP PERWUJUDAN GOOD CORPORATE GOVERNANCE (GCG) (Studi Empiris Pada Hotel Berskala Kecil di Malang Raya)

Abstract

ABSTRACT
This research is conducted with the purpose of: 1) To know the influence of internal
auditor competence and quality of internal audit services simultaneously to the realization of
Good Corpotate Governance (GCG) at the existing hotel in Malang Raya. 2) To know the
influence of the competence of internal auditors and the quality of internal audit services
simultaneously to the realization of Good Corpotate Governance (GCG) in the existing hotels
in Malang Raya.
The study took place at several hotels located in Malang Raya. The samples
consisted of all the hotel staff in accounting and internal audit section. The primary data
were obtained by using questionnaires. The analysis was made in terms of validity, reliability
and hypothesis testing, which then followed by analyzing based on multiple linear
regressions between independent and dependent variables, both simultaneously as well
as partially.
Based on the results of the analysis can be put forward several conclusions as
follows: 1) F test results indicate that the internal auditor competence and internal audit
service quality variables simultaneously significantly influence the realization of Good
Corporate Governance (GCG). 2) The result of t test shows that for internal competence
variable of internal auditor and quality of internal audit service have a significant and
positive influence to the realization of Good Corporate Governance (GCG).
Keywords: Auditor Competence, Quality of Iinternal audit services, Good Corpotate
Governance (GCG)