PENGARUH AUDIT MANAJEMEN, KOMITMEN ORGANISASIONAL MANAJER, PENGENDALIAN INTERN TERHADAP PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN KINERJA BADAN USAHA MILIK NEGARA DI INDONESIA

Suryo Pratolo

Abstract


Company performance and “good corporate governance” can’t run automatically. It needs the system and personnel aspects to drive. Base on the former research and literature study, researcher choose management audit, manager’s organization commitment, and internal control as exogenous variables that influence “good corporate governance” principles application and  company performance. Using the path analyses technique, this research results the research summary: there is a relationship between management audit, manager’s organization commitment, and internal control; there is no relationship between  management audit and manager’s organization commitment  on “good corporate governance” principles application directly and indirectly; there is influence of internal control on good corporate governance principles application directly; there is indirect relationship between internal control and company performance through “good corporate governance” principles application; and there is direct influence of management audit, internal control, and “good corporate governance principles application” on company performance. Other research resulted outcome is that internal control has the highest influence on “good corporate governance” principles application and company performance.


Keywords


Management Audit; Manager’s Organizational Commitment; Internal Control; Good Corporate Governance; Company Performance

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