PERSETUJUAN PEMBIMBING

Skripsi yang 8erjudul Pengaruh Sistem Pengendalian Intern dan Good

Corporate Governance Terhadap Kinerja Perusahaan

Studi Kasus (PDAM Kota Gorontalo)

Oleh Susanti Liani Lakoro

Telah diperiksa dan disetujui untuk diuji

Pembimbing I Pembimbing 11

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NIP. 197712122002122001

Hi. Valentina Monoarfa. SE.•MM

NIP. 196907102008122001

MengetahuiKetua Jurusan Akuntansi

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PENGESAHAN

Skripsi yang Berjudul Pengaruh Sistem Pengendalian Intern dan Good

Corporate Governance Terhadap Kinerja Perusahaan

(Studi Kasus Pada POAM Kota Gorontalo)

Oleh Susanti Liani Lakoro

Telah dipertahankan di depan Oewan Penguji

HarilTanggal : Rabu, 23 Desember 2015

Waktu : 14.00

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Penguji:

1. Siti Pratiwi Husain, SE, M.Si

2. Mahdalena, SE, M.Si

3. Dr. Niswatin, S.Pd, SE, MSA

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4. Hj. Valentina Monoarfa, SE, MM 4 " """""""""""""",,""",, .

Gorontalo, Januari 2016

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ABSTRACT

Susanti Liani Lakoro. 921 411 131. 2015. The Influence of InternControlling System and Good Corporate Governance toward CompanyPerformance (A Case Study at PDAM (Municipal Waterworks) KotaGorontalo). Skripsi. Bachelor Study Program of Accounting, Department ofAccounting, Faculty of Economy, State University of Gorontalo. Theprincipal supervisor was Or. Niswatin, S.Pd., SE., MSA and the eo-supervisor was Hj. Valentina Monoarfa, SE., MM.

This research aimed at investigating the influence of intern controllingsystem and good corporate government toward company performance.The company performance was measured by balance scorecard. The datain this research were primary data. The population of research were 154employees of PDAM Kota Gorontalo. Then, the samples were determinedthrough purposive sampling method then it gained 47 employees of PDAMKota Gorontalo as samples of research. The data analysis was using thesupport of SPSS program.

The research result showed that partially the intern controlling system didnot have significant influence toward the performance of PDAM KotaGorontalo, and good corporate governance had positive and significantinfluence toward the performance of PDAM Kota Gorontalo.Simultaneously, intern controlling system and good corporate governancewas able enough to influence the performance of PDAM Kota Gorontalobecause it has high enough determination coefficient value.

Keywords: Intern Controlling System, Good Corporate~",~,~~~an.Company Performance $J..,,~

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ABSTRAKSusanti Liani Lakoro. 921 411 131. 2015. Pengaruh sistempengendalian intern dan good corporate governance terhadapkinerja perusahaan (studi kasus PDAM Kota Gorontalo).Skripsi~togtam SWdl 5 t AI<(fntai"lSI, J(fWSan AI<(fl'ltansl, Fal<L1ltasEkonomi dan Bisnis. Universitas Negeri Gorontalo, dibawahbimbingan Dr. Niswatin, S.Pd., SE., MSA dan Hj. ValentinaMonoarfa, SE., MM.

Penehtlan tn+ bertuiuan untuk mengetahttt pengaruh sistempengendalian intern dan good corporate governanve terhadapkinerja perusahaan. Kinerja perusahaan di ukur denganmenggunakan balance scorecard. Data dalam penelitian inididapatkan dengan menggunakan data primer. Populasi dalampenelitian ini adalah sebanyak 154 pegawai PDAM KotaGorontalo. Selanjutnya jumlah sampel penelitian ini ditentukandengan menggunakan metode purposive sampling sehinggadiperoleh 47 pegawai PDAM Kota Gorontalo. Analisis datamenggunakan bantuan program SPSS.

Hasil penelitian ini menunjukan bahwa secara parsial sistempengendalian intern tidak berpengaruh signifikan terhadapkinerja PDAM Kota Gorontalo, dan good corporate governanceberpengaruh postif dan signifikan terhadap Kinerja PDAM KotaGorontalo. Secara simultan variabel bebas yakni sistempengendalian intern dan good corporate governanceberpengaruh signifikan terhadap kinerja PDAM Kota Gorontalo.Berdasarkan pengujian koefisien determinasi bahwa variabelpengendalian intern dan good corporate governance cukupmampu mempengaruhi kinerja PDAM Kota Gorontalo karenamemiTiRl ntral Koefislen aefermlnasl Van§" cURup oesaf.

Kata Kunci: sistem pengendalian intern, good corporategovernance, kinerja perusahaan