Penelitian ini dilaksanakan pada PT Pos Indonesia (Persero). Komite auditbr / merupakan salah satu faktor penentu optimalisasi kinerja audit internal sehinggabr / diharapkan dapat terlaksanya prinsip-prinsip Good Corporate Governance.Tujuanbr / dari penelitian ini adalah untuk menganalisi Peran Komite Audit Dalambr / Mengoptimalkan Kinerja Audit Internal Terhadap Pelaksanaan Prinsip-Prinsip Goodbr / Corporate Governance (Gcg) Pada PT Pos Indonesia (Persero) Jl. Asia Afrika No.49br / Bandung.br / Metode yang digunakan adalah deskriptif dan verifikatif dengan pendekatan kualitatifbr / dan kuantitatif.Pada PT Pos Indonesia (Persero) Jl. Asia Afrika No.49 Bandung.br / Sampel yang di gunakan sebesar 35 auditor internal di PT Pos Indonesia. Untukbr / mengetahui Peran Komite Audit Dalam Mengoptimalkan Kinerja Audit Internalbr / Terhadap Pelaksanaan Prinsip-Prinsip Good Corporate Governance maka dilakukanbr / pengujian statistik menggunakan analisis korelasi, analisis regresi berganda, koefisienbr / determinasi dan untuk menguji hipotesis maka yang digunakan adalah uji t dan uji Fbr / dengan menggunakan alat bantu SPPS 18.0 for windows.br / Hasil penelitian secara kualitatif menunjukan bahwa Peran Komite Audit sudahbr / cukup baik dan Kinerja Audit Internal sudah sangat baik begitu pula denganbr / Pelaksanaan Prinsip-Prinsip Good Corporate Governance, dan hasil penelitian secarabr / kuantitatif menunjukan besarnya analisis Peran Komite Audit dan Kinerja Auditbr / Internal berpengaruh terhadap Pelaksanaan Prinsip-Prinsip Good Corporatebr / Governance sebesar 46,5% dan sisanya sebesar 53,0% dijelaskan variabel lain di luarbr / seperti Manajer Perusahaan,Dewan Direksi,Bagian keuangan, manajerial,danbr / administrasi.

Fajar Harayanto The Role of the Audit Committee Internal Audit In Optimisingbr / Performance Against the Implementation of Principles of Good Corporatebr / Governance (GCG) in PT Pos Indonesia (Persero) Jl. Asia Afrika 49 Bandung .br / Under the guidance of Prof.. Dr. Hj. Umi Narimawati, Dra. SE, M. Sibr / The research was conducted at PT Pos Indonesia (Persero). The audit committee isbr / one of the determinants of performance optimization of the internal audit that isbr / expected to terlaksanya principles of Good Corporate Governance.Tujuan of thisbr / study was to analyze the role of the Audit Committee Internal Audit In Optimisingbr / Performance Against Implementation of the Principles of Good Corporatebr / Governance (GCG) In PT Pos Indonesia (Persero) Jl. Asia Afrika 49 Bandung.br / The method used is descriptive and qualitative approach and verifikatif withbr / kuantitatif.Pada PT Pos Indonesia (Persero) Jl. Asia Afrika 49 Bandung. Samples arebr / used by 35 internal auditors. To determine the role of the Audit Committee Internalbr / Audit In Optimising Performance Against Implementation of the Principles of Goodbr / Corporate Governance then performed statistical tests using correlation analysis,br / regression analysis, coefficient determination and to test the hypothesis is then used tbr / tests and F test by using the tool of the SPPS 18.0 for windows.br / The results qualitatively indicate that the role of the Audit Committee has been quitebr / good and the Internal Audit Performance is very good as well as the Implementationbr / of the Principles of Good Corporate Governance, and the results of research inbr / quantitative analysis shows the magnitude of the Audit Committee Role of Internalbr / Audit and Performance influence on Implementation Principles Principles of Goodbr / Corporate Governance for the remaining 46.5% and 53.0% explained by otherbr / variables outside. variables such as Company Manager, the Board of Directors, thebr / financial section, managerial, and administrative.

https://elib.unikom.ac.id/gdl.php?mod=browse&op=read&id=jbptunikompp-gdl-fajarharya-26819