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Role of the Internal Auditor Influence and Good Corporate Governance in Banking Financial Performance Against State Owned Corporation

Author

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  • Mirna Dianita

    (Universitas Widyatama, Indonesia)

Abstract

The role of an independent internal auditor is crucial in the implementation of good corporategovernance in the company. Independent internal auditor can serve to oversee the running of the company to ensure that the company has conducted practices in the application of the principles of good corporate governance in the company. The data used is primary data obtained by sending a questionnaire to the respondents. Data quality testing was conducted using validity and reliability test. Statistical tests using normality test and hypothesis test using simple regression analysis, t test and correlation coefficients were employed. Based on the testing that was done, the results obtained do not accept the alternative hypothesis (Ha). That is, the results of this study show that the role of the Internal Auditor has not a significantly positive influence on the financial performance and Good Corporate Governance has a significantly positive effect on financial performance.

Suggested Citation

  • Mirna Dianita, 2015. "Role of the Internal Auditor Influence and Good Corporate Governance in Banking Financial Performance Against State Owned Corporation," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 1(4), pages 176-179.
    • Handle: RePEc:apa:ijbaas:2015:p:176-179
    DOI: 10.20469/ijbas.1.10006-4
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    Cited by:

    1. Siti Maimunah Yahya Senawat & Srihadi Winarningsih Zarkasyi & Ida Farida Abdul Gafur, 2018. "The effects of corporate social responsibility on financial performance on Indonesian public listed tobacco companies," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 4(6), pages 267-279.
    2. Igodo Ogbonnaya Eze, 2017. "Corporate governance mechanisms and earnings management in Nigerian food product companies," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(1), pages 1-9.
    3. Risal & Kristiawati Endang, 2017. "The effect of investment decision financing decision dividend payment policy and company size," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(2), pages 105-113.
    4. Meng-Shan Tsai & Meng-Shan Tsai, 2017. "The In uence of Loyalty, Participation and Obedience on OrganizationalCitizenship Behavior," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 2(1), pages 67-76.
    5. Giorgi Sulashvili & Nino Pailodze & Anzor Abralava & Usudankutateladze & Malkhaz Sulashvili & Iasha Murvanidze & Jana Gabaraevi & Salome Kipiani, 2017. "The Issues Regarding the Re nement of E ective Management of the Company," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 2(3), pages 206-210.
    6. Fouzan Al Qaisi, 2019. "The Relationship Between Cash Flow and Profitability of Insurance Companies listed in Amman Stock Exchange in Jordan," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(1), pages 51-60, 01-2019.
    7. Charles Ndalu Wasike, 2017. "Financial regulation as moderating, influence of corporate governance, institutional quality, human capital and firm size on financial institutions performance in Kenya," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(6), pages 292-304.
    8. Saratchanut Boonvut, 2017. "The Quality Financial Statements of Small and Medium EnterprisesBusiness (SME's) in View of the Tax Auditor," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 2(6), pages 335-340.

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