ANALISIS PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. SUMBER ALFARIA TRIJAYA TBK BRANCH BEKASI

Abstract

This research aims to determine and analyze the application of the principles of good corporate governance and the role of internal audit as supporting the implementation of GCG at PT. Sumber Alfaria Trijaya Tbk Branch Bekasi. This research uses descriptive research with a qualitative approach. The analytical method used is book study method and conduct structured interviews to multiple organ company in the spotlight in the discussion. The location of research is PT. Sumber Alfaria Trijaya Tbk Branch Bekasi. The results of this study indicate that PT. Sumber Alfaria Trijaya Tbk Branch Bekasi yet fully apply the principles of good corporate governance in accordance with the existing guidelines for the implementation, especially on the principles of transparency and accountability. Internal Audit PT. Sumber Alfaria Trijaya Tbk Banch Bekasi also not optimally role in supporting the implementation of GCG in particular on the application of the principle of responsibility.