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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Andri Wibowo
Perbankan Syariah, Fakultas Ekonomi Dan Bisnis Islam, Univesitas Islam Negeri Sumatera Utara Medan
Economics, Econometrics & Finance

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Analisis Peranan Internal Audit Dalam Mewujudkan Good Corporate Governance Pada Bank Syariah Indonesia Andri Wibowo; Anika Amelia; Santri Fadhilah Harahap; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3656

Abstract

PT. Bank Sayiah Indonesia is one of the BUMN branch offices, which must implement Good Corporate Governance in accordance with GCG principles set forth by the Minister of SOEs PER-01/MBU/2011. Internal Audit is one of the elements in GCG and has a role in overseeing the implementation of management and supervision of the company all practices undertaken by the company. The implementation of GCG in banks must follow OJK rules and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG in the bank and determine the role of internal audit in realizing GCG implementation. This type of research is descriptive qualitative. The method of analysis used in this study is a descriptive method with data collection techniques such as interviews, observation and documentation. The results of this study are Islamic banks Indonesia has implemented GCG in accordance with applicable rules is by applying GCG principles. In addition, internal audit works in realizing GCG implementation of Bank Syariah Indonesia.
Co-Authors Anika Amelia Juliana Nasution Santri Fadhilah Harahap