| Summary: | This study conducted to evaluate the implementation of Good Corporate Governance
at one of State-Owned Enterprises, PT Jasa Raharja, to evaluate the role of Internal
Auditor in implementing Good Corporate Governance, and to determine the
contribution of Internal Auditor at PT Jasa Raharja in the implementation of Good
Corporate Governance. In order to implement Good Corporate Governance, the
company must implement Good Corporate Governance principles: transparency,
accountability, responsibility, independency, and fairness.
This study uses descriptive analysis to examine company�s data which related to the
implementation of Good Corporate Governance at PT Jasa Raharja and the role of
Internal Auditor in implementing Good Corporate Governance. In this study,
company�s data were obtained from company�s documents, interviews, and
questionnaires. Questionnaires were distributed to employees of the Internal Audit
Division (IAD) at PT Jasa Raharja which amounted to 22 respondents and also
distributed to employees of PT Jasa Raharja in division which has been audited by
the Internal Audit Division (Auditee) which amounted to 35 respondents.
Questionnaires were processed using a champion formula that calculates the number
of positive answer and then compared with the total number of respondents then
multiplied by 100%. The questionnaire shows the role and contribution of the
internal auditor in the implementation of Good Corporate Governance from the
perspective of auditor and auditee.
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