Manurung, Sondi Gabriella (2021) Pengaruh Pemilik Risiko, Pengawas Risiko, dan Internal Audit Terhadap Kinerja Perusahaan Bumn Bidang Keuangan. Sarjana (S1) thesis, STIE Tri Bhakti.
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Abstract
Pada tahun 2013, The three lines of defense yang dikeluarkan oleh IIA (The Intitute of Internal Auditors Indonesia) mengatakan bahwa ada 3 (tiga) fungsi yang harus dipisahkan dalam perusahaan untuk mengelola risiko yang lebih baik yaitu pemilik risiko, pengawas risiko, dan internal audit. Tujuan dari penelitian ini adalah untuk mempelajari pengaruh pemilik risiko, pengawas risiko, dan internal audit pada kinerja perusahaan Badan Usahan Milik Negara (BUMN) bidang keuangan. Sampel dari penelitian ini adalah praktisi, pengamat, dan akademisi. Data yang digunakan adalah data primer. Pengumpulan data dilakukan dengan menggunakan kuesioner online karena adanya pandemi covid-19. Hasil penelitian menunjukkan bahwa pemilik risiko berpengaruh positif dan signifikan terhadap kinerja perusahaan, pengawas risiko berpengaruh positif dan tidak signifikan terhadap kinerja perusahaan, dan internal audit berpengaruh negative dan signifikan terhadap kinerja perusahaan.
| Item Type: | Thesis (Sarjana (S1)) |
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| Subjects: | Akuntansi Akuntansi > Akuntansi Keuangan |
| Prodi: | S1 Akuntansi |
| Depositing User: | Users 4127 not found. |
| Date Deposited: | 27 Mar 2023 05:34 |
| Last Modified: | 27 Mar 2023 05:34 |
| URI: | http://repository.stietribhakti.ac.id/id/eprint/207 |
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