Peran audit internal dalam implementasi prinsip-prinsip good corporate governance di PT Pelabuhan Indonesia (Persero) Regional I Cabang Dumai

Abstract

This study aims to determine the role of internal audits in the implementation of Good Corporate Governance (GCG). This study was conducted at PT. Pelabuhan Indonesia Regional I Dumai Branch, while the target of the research is the Deputy Head of PT. Pelabuhan Indonesia Regional I Dumai Branch, Management Division, Financial Divison and SDM Division. The research method used is qualitative research with a descriptive approach that aims to provide a clear picture of the object under study based on primary data obtained through interviews. The results of this research show the role of internal audits in implementing Good Corporate Governance at the PT. The Port of Indonesia’s Regional I Dumai Branch is good. The implementation of Good Corporate Governance (GCG) is assessed and evaluated every year by both independent and internal assessors.