Peran Ukuran Perusahaan, Struktur Kepemilikan, dan Good Corporate Governance terhadap Ukuran Audit Internal (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2016-2018)

Abstract

Internal audit plays an important role as a key component of good corporate governance
practices that has increased as a result of repeated financial scandals occurring in various
parts of the world. Investors and other stakeholders in considering decision making require
an internal audit as an independent that provides information on various activities of the
organization. This study aims to empirically examine the effect of company size, diffusion of
ownership, managerial ownership, audit committee size, and risk management committee on
internal audit size. Based on the sampling method with purposive sampling with a research
period of 3 years, from 2016 to 2018 a sample of 15 banking companies was obtained with 45
research sample data. Hypothesis testing is done by using multiple linear regression analysis.
The results showed that company size had a positive effect on the size of internal audit. The
diffusion of ownership had a negative effect on the size of internal audit, while foreign
ownership, the size of the audit committee, and the risk management committee did not affect
the size of the internal audit.