THE INFLUENCE OF INTERNAL CONTROL SYSTEM ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AT DR. WAHIDIN SUDIROHUSODO HOSPITAL IN MAKASSAR
Downloads
Abstract
This research aims to examine and analyze the influence of the internal control system and organizational culture on the implementation of good corporate governance. Data analysis was carried out using primary data on questionnaire answers from hospital employees and then analyzed quantitatively, namely regression analysis using SPSS. The results of this research show that the internal control system has a positive and significant effect on good corporate governance. This shows that a good internal control system can improve the implementation of good corporate governance.Keywords:
Internal Control System Good Corporate Governance Linear RegressionReferences
Budi, N.A. dan Alini G. 2014. Pengaruh Penerapan Budaya Perusahaan Terhadap Penerapan Good Corporate Goverance Pada PT. Indonesia Power (Kantor Pusat). Prodi S1 Administrasi Bisnis, Fakultas Komunikasi dan Bisnis Universitas Telkom, Jawa Barat.
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hair, Jr. Joseph F. 2011. Multivariate Data Analysis. New Jersey: Prentice Hall, Inc.
Lestari, M.I. 2013. Pengaruh Budaya Organisasi dan Pengendalian Internal Terhadap Penerapan Prinsip-Prinsip Good Corporate Governance (Studi Empiris pada Rumah Sakit Umum di Kota Padang. Universitas Negeri Padang, Kota Padang.
Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi Yogyakarta.
Maulana, R., Yudiana dan Muhammad N.R. 2020. Pengaruh Sistem Pengendalian Internal Terhadap Implementasi Prinsip-Prinsip Good Corporate Governance (Studi Kasus PT. Adhimix Rmc Indonesia). Universitas Ibnu Khaldun, Bogor.
Manossoh, H. 2016. Good Corporate Governance untuk Meningkatkan Kualitas Laporan Keuangan. Bandung: PT. Norlive Kharisma Indonesia.
Moeheriono. 2012. Pengukuran Kinerja Berbasis Kompetensi. Jakarta: Raja Grafindo Persada.
Mulyadi. 2017. Sistem Akuntansi. Jakarta: Salemba Empat.
Taha, I.A. 2019. Pengaruh Pengendalian Internal Terhadap Penerapan Good Corporate Governance: Studi Kasus Pada Perusahaan Air Minum (PAM) Tirta Mangkaluku Kota Palopo. Palopo.
Wahyuni, M.A. Wiwik L.K. dan Edy S. 2017. Pengaruh Sistem Pengendalian Intern, Kinerja Organisasi dan Budaya Organisasi Terhadap Penerapan Good Corporate Governance (Studi Kasus Pada LPD Se-Kecamatan Sukasada. e-Journal S1 Ak Universitas Pendidikan Ganesha.
Widuri, R. dan Asteria P. 2007. Analisis Hubungan Peranan Budaya PerusahaanTerhadap Penerapan Good Corporate Governance Pada PT. Aneka Tambang Tbk. Journal The Winners, 8(1): 126-138.
License
Copyright (c) 2023 Anugerah Satria Putra, Haliah, Andi Kusumawati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
