The Impact of Internal Audit and CGC Implementation on Employee Performance of PT Bank BJB Tbk Bandung Branch Office

Abstract

This study aims to examine the impact of Internal Audit and Good Corporate Governance
implementation on Employee Performance. The factors tested are Internal Audit and Good Corporate
Governance as the independent variable and employee performance as the dependent variable. The quantitative
method was conducted on all employees of PT. Bank BJB, Tbk Bandung Branch Office as a Regionally-Owned
Enterprise in West Java Province located in 12 Braga Street, Bandung City. Data collection techniques used
included in the primary data obtained from the distribution of questionnaires to all employees with a sample of
64 respondents. The analytical method also was conducted in this study. The method used is a simple linear
regression analysis at a significance level of 5%. The findings indicated that the performance of employees at PT.
Bank BJB, Tbk Bandung Branch Office is influenced by Internal Audit and Good Corporate Governance by
71.9%, while the remaining 28.1% in consequence of the effect of other factors not examined by the researchers.