PENGARUH GOOD CORPORATE GOVERNANCE, SISTEM PENGENDALIAN INTERNAL DAN PERAN AUDIT INTERNAL TERHADAP PENINGKATAN KINERJA MANAJERIAL PADA PT. BANK PEREKONOMIAN RAKYAT PALU ANUGERAH

Abstract

This study aims to determine and analyze the influence of Good Corporate Governance (GCG), Internal Control System, Internal Audit Role, and Managerial Performance at PT. Bank Perekonomian Rakyat Palu Anugerah. Data analysis in this study uses multiple linear regression analysis, and to test the hypotheses, F-test and t-test are used with the SPSS 25.0 program. Based on the data processing results using SPSS 25.0 on a research sample of 38 respondents at PT Bank Perekonomian Rakyat Palu Anugerah, it was found that Good Corporate Governance (GCG), Internal Control System, and Internal Audit Role simultaneously have a significant effect on Managerial Performance at PT. Bank Perekonomian Rakyat Palu Anugerah. Good Corporate Governance (GCG), Internal Control System, and Internal Audit Role partially have a significant effect on Managerial Performance at PT. Bank Perekonomian Rakyat Palu Anugerah. The magnitude of the influence of the variables The overall independents are indicated by the Adjusted R Square value of 0.527. This value can be interpreted to mean that changes in these three independent variables have an influence of 52.7% on Managerial Performance. From the data processing results, it is also known that the correlation coefficient (R) is 0.752 or 75.2%. These results indicate that, overall, the independent variables have a very strong relationship with Managerial Performance at PT. Bank BPR Palu Anugerah.

Keywords: Good Corporate Governance (GCG), Internal Control System, Role of Internal Audit, and Managerial Performance