| Summary: | In connection with the letter of intent signed by the Government of Indonesia and
the IMF (International Monetary Fund), which lists the schedule of improved
management company in Indonesia, the National Corporate Governance Committee
believes that companies in Indonesia have a responsibility to apply the standards of GCG
(Good Corporate Governance) who has applied the International level. Report on
implementation of GCG at Bank Kalbar not fully in accordance with the Regulation of
Bank Indonesia, where the Bank Kalbar not attach the GCG implementation of self
assessment, so that the predicate of the composite in the year 2008 until October of 2009
is not yet known, while the limit of submission of the revised report to the Bank of GCG
Indonesia no later than five months after the year 2008, ie in May of 2009 but based on
the results of the agency obtained the result that the Bank Infobank Kalbar until October
of 2009 has not delivered the results of revision of the self assessment.
Looking at the facts that occurred, then the authors are interested to test the role
of Internal Auditor in support of the application of good corporate governance in one
regional bank located in West Kalimantan, West Kalimantan namely the Bank, because
the bank has not enclose the results of the implementation of self assessment in
accordance with good corporate governance rules Bank Indonesia has been established.
In order to sharpen the analysis, the purpose of this study were: 1) To examine the role of
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Internal Auditor in supporting the implementation of Good Corporate Governance and
the factors that influence has not been doing self-assessment for the implementation of
Good Corporate Governance in Bank of West Kalimantan in 2009. 2) To examine the
implementation of Good Corporate Governance in Bank of West Kalimantan to the
present as well as their implementation efforts.
In conducting this study used a descriptive qualitative research the analysis used
the case study method. Retrieval of data or phenomena netting made from natural
circumstances so require direct involvement of researchers in the field. This study seeks
to obtain complete and accurate description by examining the role of Internal Auditor in
supporting the implementation of Good Corporate Governance and the factors that
influence has not been doing self-assessment implementation of GCG in Bank of West
Kalimantan in 2009.
The results of this study are: 1) there is a work program which is called Internal
Auditor with PKPT (Annual Examination Work Program). Internal Auditor's work
program are made periodically once a year with the examination system is one object of
each month, in which also includes policy oversight, monitoring objectives, functions,
and inspection programs. 2) The results of substantive tests of GCG report shows that the
Bank had Kalbar in the application in accordance with the Code of Bank Indonesia,
although there is still a weakness due to several assessment factors that have not been in
compliance with such BI: strategic disclosure business plan, remuneration, share options,
do not buy back share and self assessment for the implementation of GCG. But this
weakness was already in the follow up by the Internal Auditor by recommending to the
Director of the Bank of West Kalimantan for immediate revision of the GCG report that
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has not been revised accordingly and deliver to Bank Indonesia, so that at the end of
December 2009 based on the results of self assessment ratings on Bank Kalbar GCG
obtained the title of "GOOD" with the composite value of 1.525.
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