Peran Audit Dalam Pengendalian Internal Serta Pengungkapan Kerugian Material Untuk Good Corporate Governance

Abstract

The aim of this study is 1) To determine the influence of the competence of internal
auditors on the disclosure of material losses Regional Development Bank (BPD) Bali, 2) To
determine the influence of the objectivity of the internal auditors on the disclosure of material
losses Regional Development Bank (BPD) Bali, 3) To determine the effect investment SDM
on internal auditors to the disclosure of material losses Regional Development Bank (BPD)
Bali, 4) To determine the effect Disclosure Losses Material for GCG (GCG) Regional
Development Bank (BPD) Bali, 5) To determine the effect of Competence for GCG (Good
Corporate Governance) Regional Development Bank (BPD) Bali, 6) To determine the
influence of objectivity to the GCG (GCG) Regional Development Bank (BPD) Bali, 7) To
determine the influence of HRD investment to GCG (GCG) Regional Development Bank
(BPD) Bali.
The study found the effect of variable competence on the disclosure of material losses
are significant, 2) Effect of variable objectivity on the disclosure of material losses are
significant, 3) Effect of investment variables HR on the disclosure of material losses are
significant, 4) Effect of variable competence against the interest of good corporate
governance is a significant , 5) Effect of variable objectivity towards good corporate
governance are significant, 6) Effect of variable human resource investment to good
corporate governance are significant, 7) Effect of variable the influence of HRD investment is
significant.

Keywords: competence, objectivity, HR investments, the disclosure of material losses, and
good corporate governance