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Evaluasi Penerapan Internal Control dan Pelaksanaan Good Corporate Governance pada PT PLN (Persero) Distribusi Jakarta Raya dan Tangerang

Journal: Binus Business Review (Vol.2, No. 2)

Publication Date:

Authors : ;

Page : 825-832

Keywords : Internal Control; Good Corporate Governance; COSO; KNKG;

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PT. PLN (Persero) Distribusi Jakarta Raya dan Tangerang have implemented Internal Control and Good Corporate Governance. The research would like to evaluate the implementation of Internal Control accordance with COSOs criteria (Committee of Sponsoring Organizations of the Treadway Commission) and KNKGs criteria (Komite Nasional Kebijakan Governance). Based on research found that five components of COSO such as control environment, risk assessment, control activities, information and communication, monitoring have been implemented but unfortunately one of the component such as control activities not yet implemented properly accordance with COSOs criteria. The company also have been imlemented GCG accordance with KNKGs criteria but still need development through internalization GCGs spirit among the employees because some employees still have different perception related to GCG. For example from employee stand point theres no problem receive special gift or receive special payment from customer and have a conflict of interest when deal with public accountant.

Last modified: 2015-11-17 15:40:53