Journal of Legal, Ethical and Regulatory Issues (Print ISSN: 1544-0036; Online ISSN: 1544-0044)

Abstract

The Impact of Internal Audit, Ethical Leadership and Accounting Information System towards the Good Corporate Governance Implementation and its Implication on Fertilizer Distributors' Performance (Survey on Fertilizer Distributor in Indonesia).

Author(s): Achmad Tossin Sutawikara, Sri Mulyani, Yudi Azis, Ida Farida.

This research conducts the test on how big the impact of internal audit, ethical leadership and accounting information system towards the Good Corporate Governance (GCG) implementation and its impact on fertilizer distributor performance. This research used descriptive analysis and Structural Equation Modeling (SEM)-Lisrel statistical method. The data was collected through questionnaires distributed to and returned from 208 fertilizer distributor in Indonesia as the respondents. The result showed that the role of internal audit, ethical leadership and accounting information system gave positive and significant impact either partially or simultaneously towards GCG. The result also showed ethical leadership and GCG gave a positive and significant impact on distributor's performance. Yet, internal audit and accounting information system did not give a positive and significant impact on distributor's performance.

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