Analisis Pengaruh Peranan Internal Auditor Sebagai Salah Satu Fungsi Penerapan Tata Kelola (Good Corporate Governance)Terhadap Kinerja Perusahaan Perkebunan Negara (Studi Kasus : PT Perkebunan Nusantara II)

Internal auditors are supporting organs established by the Board of Directors in the implementation of Good Corporate Governance (GCG). The role and function within a company's internal auditors are used as parameters and indicators to measure implementation of GCG principles. The aim of the research are to determine and analyze the influence of role of internal auditors as a function of GCG implementation which includes transparency, independence, accountability, responsibility and fairness on the performance of plantation companies and also to identify and analyze the influence of operational efficiency and effectiveness on the performance of plantation company. The hypothesis of this research are the role of internal auditors as a function of GCG implementation of function effect on company performance in PTPN II and the role of internal auditors that include aspects of operational effectiveness and efficiency influence performance PTPN II. The theory used in this study is the theory of Human Resources Management concern with internal auditors, Good Corporate Governance, and performance.The study was conducted with the survey approach and technique of collecting data through interviews, questionnaires and documentation study. The questionnaire given to respondents as the sample who were leadership employees of PTPN II. The model of data analysis is multiple regression with the test of data quality data used are reliability and validity tests. Classical assumption tests used are the normality, multicolinearity and heterocedasticity tests. The test of hypothesis testing are used simultaneously test (F-test), partial test (t-test) and coefficient of determination (R2). The research result of first hypothesis on F test showed that the transparency, independence, accountability, responsibility and fairness influenced the performance of PT Perkebunan Nusantara II simultaneously, while the partial test (t test) showed that only variable of transparency influenced of corporate performance. The research research of second hypothesis indicated that F test and and t test results that the variables of operational efficiency and effectiveness simultaneously and partially on company performance. The conclusion of this research was the role of internal auditors as a function of GCG which include transparency, independence, accountability, responsibility and fairness influenced significance on company performance in PT Perkebunan Nusantara II simultaneously. Partially only variable of transparency influenced significantly on corporate performance. The role of internal auditors that included operational effectiveness and efficiency aspects influenced on corporate performance in PTPN II simultaneously and partially.