The Influence of Management Commitment, Internal Audit Competency, and Quality of Audit Services on Good Corporate Governance (GCG)

Abstract

This study aims to analyze the effect of management commitment on Good Corporate Governance, internal audit competence on Good Corporate Governance and audit service quality on Good Corporate Governance. The population in this study were all hotels in Badung Regency. The data collection method used in this research is by distributing research questionnaires. The sampling technique was carried out by purposive sampling method and based on predetermined criteria, the number of hotels that met the criteria were 71 four-star hotels in Badung Regency. Respondents in this study were the General Manager, Accounting and Internal Audit in the hotel. The research hypothesis was tested using multiple linear regression analysis techniques with the help of the SPSS 22.00 application for windows. The results showed that the variables of management commitment, internal audit competence and audit service quality partially had a positive effect on Good Corporate Governance.