Implementation Of Corporate Governance Research Articles

Pengaruh Self Assesment Good Corporate Governance dan Manajemen Risiko Terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2018-2020

Good implementation of Self-Assessment Good Corporate Governance can support the effectiveness of risk management by ensuring that the corporate governance structure allows for appropriate risk identification, fact-based decision making, and clear accountability in risk management. On the other hand, effective risk management helps support the implementation of the principles of Self-Assessment Good Corporate Governance by minimizing risks that could disrupt the company's performance or reputation. Therefore the puirpose iof this reiseiarch was to deiteirminei thei eiffeict of seilf-asseismeint of good corporatei goveirnancei and risk manageimeint on thei financial peirformancei of banking companieis listeid on thei Indoneisia stock eixchangei duiring thei 2018-2020 peiriod. Thei uiseid data colleiction weirei dokuimeintation and liteiratuirei stuidy. Thei data was analizeid quiantitativeily with classical assuimption teist (Normality Teist, Muiltikolineiarity, Auitokoreilation and Heiteirosceidasticity), Deiscriptivei Statistical Analisis, Muiltiplei Lineiar, Reigreission, Hypotheisis teisting (T teist and F teist). Reiseiarch reisuilt that simuiltaneiouisly, thei indeipeindein variablei has a significant eiffeict on thei deipeindein variablei trouigh thei F teist and partially GCG seilf-asseissmeint has no eiffeifeict on finalcial peirformancei, whilei risk manageimeint partially has an eiffeict on finalcial peirformancei. Thei deiteirminan coeifficieint teist was deipeindeint variablei of 40,1% whilei thei reimaining 59,9% is eixplaineid by otheir variableis that arei not eixamineid.

Internal Audit of Hospital Services to Achieve the Implementation of Good Corporate Governance

Internal Audit is an examination conducted by a company's independent internal audit department, covering financial statements, company accounting records, control systems, and compliance with applicable government regulations to assist the organization in achieving its objectives. This research was conducted at RSUD Gambiran Kediri to assess the role of internal audit in implementing Good Corporate Governance. The research results indicate that medical personnel work professionally and hold competency certificates in their fields, while the hospital has implemented transparency principles. The analysis shows a correlation coefficient value of 0.478, categorized as moderate, and the t-test results demonstrate a comparison with a value of 2.666. Based on the distribution table with degrees of freedom n-2 and a significance level of 5%, the value obtained is 2.064. Thus, 2.666 ≥ 2.064, which leads to the conclusion that the null hypothesis is rejected, and the alternative hypothesis is accepted. Therefore, it is concluded that internal audit plays a role in implementing Good Corporate Governance.

Examining the Influence of Sustainable Management Accounting on Sustainable Corporate Governance: Empirical Evidence

This study, with its practical implications, is a valuable resource for organisations. It examines the impact of Sustainable Management Accounting (SMA) practices on the implementation and effectiveness of Sustainable Corporate Governance (SCG) within organisations. It also investigates the various dimensions of SMA and explores the mediating roles of the Internal Control System (ICS) in the relationships between SMA and SCG. The empirical data, collected from 512 individuals across India using a purposive sampling technique, represent a diverse cross-section of the population, including shareholders, investors, finance officers, executives, and professionals such as chartered accountants, lawyers, bankers, and company secretaries. The findings of this study are actionable, indicating that SMA has a positive and significant impact on SCG. Furthermore, it was found that SMA is influenced by factors such as the accounting system, reporting method, transparency policy, and stakeholder involvement. Moreover, the results suggest that companies with well-developed sustainable accounting systems have enhanced ICS and corporate governance metrics, which in turn result in improved board oversight and stakeholder engagement. Finally, the outcome of this study not only assists in developing sustainable corporate governance through sustainable accounting management but also contributes to the UN’s sustainable goals through accounting and governance in the corporate culture and approach.

Implementation of Good Corporate Governance (GCG) Principles in PDAM Tirta Ogan, Ogan Ilir District

Sejak berdirinya PDAM Tirta Ogan didapati adanya fenomena kelemahan pelaksanaan Good Corporate Governance (GCG) dalam praktiknya. Penelitian ini bertujuan untuk mengetahui pelaksanaan prinsip GCG serta segala problem yang menyangkut dengan masalah itu secara komprehensif. Penelitian ini menggunakan metode analisis data dengan menggunakan metode kualitatif. Berdasarkan hasil penelitian dan pembahasan mengenai kesesuaian tata kelola PDAM Tirta Ogan Kabupaten Ogan Ilir dengan prinsip-prinsip Good Corporate Governance (GCG) yang dilihat dari aspek keuangan, aspek teknis dan operasional dan aspek kelembagaan maka dapat disimpulka bahwa masih jauh kesesuaiannya dengan prinsip-prinsip Good Corporate Governance (GCG). Ketidaksesuaian tata kelola perusahaan dengan prinsip-prinsip korporasi mengakibatkan PDAM Tirta Ogan tidak mampu melaksanakan fungsi yang dimiliki sebagai BUMD belum bisa diwujudkan yaitu mensejahterakan masyarakat PDAM masih terkendala dengan pelayanan yang masih jauh dari harapan, dan juga PDAM belum mampu meraup keuntungan sama sekali tidak bisa dicapai karena PDAM Tirta Ogan masih mengalami kerugian.

Determinant Factors of The Frequency Of Fraud Occurance: Study on Sharia Banking in Indonesia

This study investigates the determinant factors of the frequency of fraud on sharia banking in Indonesia. This study employed frequency of fraud occurance as dependent variable, quality of islamic corporate governance implemantation and bank complexity as independent variable. This research is a quantitative research with the type of data used, namely secondary data obtained from the official website of each bank and the OJK website. The data analysis used is multiple regression analysis using the E-Views 10 application. The results of this study show that partially the variable quality of the implementation of Islamic corporate governance has a positive effect on the frequency of fraud occurance and bank complexity does not have a significant positive effect on the frequency of fraud occurance.

Analysis Of The Implementation Of The Principles Of Good Corporate Governance On Public Perception And Financial Performance At The Regional Drinking Water Company (PDAM) Of Palopo City

Good Corporate Governance (GCG) is a company's effort to create a conducive relationship between stakeholders, so that it becomes more focused and clearer in the division of duties, responsibilities and supervision. Good Corporate Governance (GCG) has an impact on company performance. Company performance is the value generated by the company in a certain period with reference to certain standards. Good company performance is seen in the company's financial performance. Corporate Financial Performance is also called a determination that measures the good and bad of the company in work performance and can be seen from its financial condition in a certain period. The method used in this research is a balanced qualitative and quantitative mixed approach (Concurrent Triangulation), using a case study approach. The sampling technique used purposive sampling and the number of samples of this study were 36 PDAM employees and 50 people. The results showed that the implementation of the principles of Good Corporate Governance (GCG) at PDAM palopo city is very good, public perception of PDAM palopo city is good, Financial Performance at PDAM palopo city from 2010-2014 has decreased significantly in terms of profitability, and Good Corporate Governance (GCG) has a low positive relationship before the implementation of the principles of Good Corporate Governance (GCG). and after the implementation of Good Corporate Governance (GCG).

The influence of corporate governance elements on the disclosure of sustainability reporting

This research aims to provide empirical evidence on the influence of the implementation of corporate governance on sustainability reporting disclosure. The governance components in this study focus on the presence, educational background, and the frequency of board of commissioners, board of directors, and audit committee meetings that contribute to the establishment, implementation, and oversight of sustainability-related company policies. The research sample consists of 78 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022, selected using a purposive sampling method. This research utilizes secondary data sources obtained from the official BEI website, the respective company websites, and S&P Capital IQ to fulfill the data completeness tested with a multiple linear regression model using SPSS application. The research results indicate that the size of the commissioners and the frequency of audit committee meetings have a positive impact on sustainability reporting disclosure. Meanwhile, the research proves that the size of independent commissioners, the size of the board of directors, the size of the audit committee, the educational background of commissioners, the educational background of independent commissioners, the educational background of directors, the frequency of board of commissioners meeting, and the frequency of board of directors meeting do not have a significant impact on sustainability reporting disclosure. The implications of this research can raise awareness among business stakeholders and regulators about the importance of the role of commissioners and the frequency of audit committee meetings in enhancing sustainability reporting practices.

The Influence of the Board of Commissioners, Board of Directors, Audit Committee, and Managerial Ownership on Financial Performance in Manufacturing Companies in 2020-2022

Proper implementation of Good Corporate Governance (GCG) which has an impact on financial performance. The case of PT Mayora Indah Tbk and PT. Buyung Poetra Sembada, Tbk. Company Not yet fully implement Good Corporate Governance (GCG) with Good And impact on report and performance poor finances. This research aims to Empirically examine the influence of the board of commissioners, board of directors, audit committee, and managerial ownership on financial performance in manufacturing companies in 2020-2022. Study This use method purposive sampling as method sample determination. The sample for this research consisted of 24 companies with 72 sample data. This research uses quantitative data types and secondary data sources. The data collection method uses the documentation method. The data analysis technique uses multiple linear regression analysis. The research results show that the board of commissioners, board of directors, audit committee and managerial ownership have a positive and significant effect on the financial performance of manufacturing companies in 2020-2022. This shows that the more the board of commissioners, board of directors, audit committee and managerial ownership increases, the greater the financial performance of manufacturing companies in 2020-2022. Future researchers are advised to add other independent variables that can influence financial performance, like ownership institutional, structure capital, And intellectual capital disclosure. Besides That, disar can use location study Which different in order to obtain new phenomena and findings, such as the banking, real estate and mining sectors.

Determinants of Risk Management Disclosure Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange

This research aims to analyze how risk management disclosure is seen from the implementation of corporate governance (institutional ownership, audit committee, independent commissioner) and company size, which is the main issue of this article, which business actors hope can mitigate business risks. The population of this research is banking industry companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research sampling technique that the researcher used was purposive sampling. The analysis technique that researchers use is multiple regression analysis and descriptive statistics. The data analysis that researchers used was with the help of the SPSS version 26 application. The results of this research simultaneously show that company size, audit committee, independent commissioner and institutional ownership jointly influence risk management disclosure. Partially, company size has an effect and is not significant on risk management disclosure, the audit committee has a significant effect on risk management disclosure. independent commissioners have an inversely proportional effect on risk management disclosures, there is an influence of institutional ownership which is not significant and inversely proportional to risk management disclosures

Pengaruh Sustainability Reporting dan Good Corporate Governance terhadap Financial Performance

This research aims to explore the relationship between sustainability and good corporate governance (GCG) on the financial performance of energy and basic materials sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. In this research there are 21 companies that have been selected using purposive sampling criteria with a total of 63 data populations studied during the research period. The data used uses secondary data in the form of financial reports and sustainability reports obtained from the official websites of each company as well as on the website www.ojk.co.id. To analyze the data, use descriptive analysis, with classic assumption tests such as data normality tests, multicollinearity, autocorrelation, heteroscedasticity and hypothesis tests such as the simultaneous/f test to the partial/t test with multiple linear regression analysis methods which are used to see the influence of the independent variable sustainability and corporate governance. The research found that there is a positive and significant relationship between sustainability disclosure and company financial performance, either simultaneously or partially. Companies that are more active in disclosing sustainability-related information tend to have better financial performance, as this attracts more attention from stakeholders, including investors and customers. Using stakeholder theory and agency theory approaches, this research investigates how the implementation of sustainability and good corporate governance (GCG) affects company profitability.

MENGUNGKAP FENOMENA KREDIT MACET PADA BADAN USAHA MILIK DESA (BUMDES) DITINJAU DARI GOOD CORPORATE GOVERNANCE (STUDI DI BUMDES ARTHA KRAMA MANDIRI)

This research aims to analyze the implementation of Good Corporate Governance (GCG) principles in credit management at BUMDes Artha Krama Mandiri, efforts that have been and will be made by BUMDes in overcoming Non Performing Loan (NPL) problems, and the impact of NPL for BUMDes Artha Krama Mandiri and stakeholders. This type of research is included in descriptive qualitative research. The results showed that (1) BUMDes Artha Krama Mandiri has implemented GCG principles in the management of the credit business unit, but the implementation of these five principles has not been optimal. 2) Efforts that have been made by BUMDes in overcoming NPL, namely BUMDes has issued summons to customers who have NPL and formed a credit restructuring team. 3) The impact of Non Performing Loan (NPL) is a decrease in profits earned by BUMDes, a decrease in employee salaries, a decrease in PAD provided by BUMDes to the village, and the inability of BUMDes to provide credit services to the community due to NPL problems.

Do Institutional Investors Play a Meaningful Role in the Effective Implementation of Corporate Governance on SDG?

Objective: Corporate governance is a recent development in Kuwaiti financial markets. Corporate governance principles have created several new concepts, such as the independence of directors, the establishment of various committees, the separation of the CEO from the chairman of the board, and other related principles. This article will discuss how institutional investors can play a meaningful role in the effective implementation of Corporate Governance Principles. The primary aim of this research article is to seek a detailed understanding of the Kuwait Corporate Governance Code (KCGC) as it relates to instituting a special code for institutional investors. Method: Solving legal problems and finding the best way to apply special laws can best be highlighted by using a comparative legal analysis. This methodology allows scholars to compare the laws of several countries to find alternative ways of addressing legal issues. This research article will compare legislation in the developed market in the UK to evaluate its potential effectiveness in averting future problems and bringing a better understanding of this subject in Kuwait. Result & Conclusion: The institutional investor plays an influential role in increasing the effectiveness of the principle of commitment to the ‘Comply or Explain’ regime. In the UK, the stewardship code for financial institutions was issued to give them control and responsibility over the application of the governance system. The article suggests that institutional investors should play a more active role in insisting on the application of corporate governance principles. It considers the ‘Comply or Explain’ regime and how it is being used effectively by companies backed by institutional investors. In addition, a new corporate governance code for institutional investors should be developed, similar to the UK Stewardship Code.

Implementation of Good Corporate Governance in the Business and Operational Processes of PT BPR BKK Karangmalang (Perseroda) Sragen

This study aims to determine how good corporate governance impacts business and operational activities at PT BPR BKK Karangmalang (Perseroda) Sragen, especially in overcoming irregularities and promoting GCG, alignment of operational activities with GCG principles, GCG contribution in preventing fraud, and GCG effectiveness in improving financial performance. The qualitative research method involves observations and interviews with structural officials related to the topic. The results of this study indicate that the implementation of GCG can bring the company in a better direction from various sides. Effective and efficient GCG implementation can benefit the company, stakeholders, and society positively.

The Effect of Implementation of Good Corporate Governance And Sharia Compliance On Customer Satisfaction of Bank Syariah Indonesia Sub-Branch Office Medan Cemara Asri

Both commercial banks and Islamic banks, good corporate governance (Gcg) and sharia compliance (SC) are fundamental elements. The effect of sharia compliance and good corporate governance on customer satisfaction and loyalty at Bank Syariah Indonesia Medan KC Cemara Asri, after processing and statistical analysis of the data obtained from the questionnaire answers in the IBM SPSS Statistics 25 program is at Bank Syariah Indonesia Sub-Branch Medan Cemara Asri, good corporate governance has a positive and significant effect on customer loyalty is one of the positive and large effects of good corporate governance features at Bank Syariah Indonesia Sub-Branch Medan Cemara Asri, Medan. At Bank Syariah Indonesia Sub-Branch Medan Cemara Asri, customer satisfaction is positively influenced by the Sharia Compliance variable. In accordance with the name of the institution, Bank Syariah Indonesia Sub-Branch Medan Cemara Asri has carried out sharia compliance well. The customer loyalty variable is positively and significantly influenced by the sharia compliance variable. The stronger the foundation, the more customers will trust the bank to be involved in their transactions. These elements are the basis for assessing the satisfaction of bank customers in using bank services during transactions. The questionnaire is one of the techniques or procedures that researchers can use to collect data in this study. Validity test, reliability test, normality test, classical assumption test, multiple linear regression test, hypothesis test, and coefficient of determination test are procedures used for data analysis. In this study, quantitative research was used.

Study On The Implementation Of Good Corporate Governance In The Business Sector State Owned Banking In Langkat District

This research aims to examine the implementation of good corporate governance in the business sector state-owned banking in Langkat Regency. This research uses research methods qualitative. The data collection technique used in this research is method observation, interviews and documentation. Data analysis techniques used in research This is a qualitative data analysis technique. The data analysis component used is reduction data (data reduction), data presentation (data display), and drawing conclusions (conclusion drawings). The research results show that the role of internal audit has an influence on implementation of the principles of good corporate governance in the company. Obstacles and Obstacles in implementing Good Corporate Governance in companies, namely the cause is HR knowledge and understanding of GCG principles is still lacking. Lots of human resources who have not attended training, seminars. Apart from that, the principle of transparency is also implemented hampered by inadequate facilities and infrastructure, such as the unavailability of a website. Regarding Independence, Internal Audit at Bank Mandiri is objective in nature carry out audit activities. Apart from that, all internal audit members at the Bank Mandiri Langkat branch, has no family relationship with the Management or staff at the Langkat branch of Bank Mandiri.

Pengaruh Audit Internal Terhadap Pelaksanaan Good Corporate Governace PT. Perkebunan Nusantara XIV

As the company grows, problems and activities will become more complicated, resulting in difficulties for the company to oversee operational activities that cause unhealthy governance. This study aims to analyze the influence of internal audit on the implementation of Good Corporate Governance. This study uses quantitative research which is a research method that uses data in the form of numbers and analysis using statistics. Data collection uses survey and documentation techniques. The data analysis methods used are descriptive statistical analysis and simple linear regression analysis. The results of the study show that internal audit has a positive and significant impact on the implementation of Good Corporate Governance of PT Perkebunan Nusantara XIV. The influence of internal audit has contributed to Good Corporate Governance by 37.7% and the rest is influenced by other factors

Implementation of Good Corporate Governance in Supporting Financial Performance of Indonesian Islamic Banking Post Merger

Implementation of Good Corporate Governance in Supporting Financial Performance of Indonesian Islamic Banking Post Merger

Analisis Sistem Bank Wakaf Mikro Imam Syuhodo

Imam Syuhodo Micro Waqf Bank (BMW) is a sharia microfinance institution which aims to empower the community around the Imam Syuhodo Islamic Boarding School. The potential for growth and development of BWM Imam Syuhodo in Sukoharjo is expected to have great benefits for the Islamic-based economy. The policy regarding BWM as a sharia-based LKMS is intended so that BWM will become a pillar of strength in the sharia financial industry. The potential of the Imam Syuhodo Micro Waqf Bank certainly cannot be separated from the management system and Islamic good corporate governance (ICGC) implemented by the management at the BWM institution. The quality of the BWM institution depends on the implementation of a good business management system and an appropriate ICGC system. This research approach uses qualitative research. The aim of this research is to learn how to evaluate management, implement ICGC, and determine its effect on community empowerment. The results of the research reveal that the implementation of Islamic corporate governance at the Islamic microfinance institution Bank Waqf Mikro (LKMS BWM) Imam Syuhodo, when viewed using six indicators of Islamic corporate governance, has not been implemented in its entirety, where the indicators of trustworthiness, tabligh and fairness have been implemented well and to Siddiq, fathonah and sharia compliance indicators have not been implemented comprehensively and still need to be improved in their implementation

Towards the Knowledge Management: Improving The Role of Organizational Citizenship Behavior Through the Job Satisfaction

Objective: The objective of this research is to evaluate and analyze the impact of effective good corporate governance and knowledge management on organizational citizenship behavior. In addition, this research also investigated the mediating role of job satisfaction.Methodology: This research involved the saturated sample of 179 employees. Quantitative analysis was carried out through a survey approach using questionnaires and the Smart-PLS model structural analysis method.Findings: An interesting finding in this research is that consistent and structured implementation of GCG has been able to improve organizational performance by reaching the right people through the right channels in a short time. Therefore, employee job satisfaction is no longer the dominant factor in this research.Conclusion: Organizational citizenship behavior has a positive influence on Good Corporate Governance and knowledge management. The implementation of good corporate governance and well-functioning knowledge management makes a positive contribution to the level of job satisfaction. Even though job satisfaction has a significant positive impact on Organizational Citizenship Behavior, job satisfaction does not act as an intermediary in the relationship between Good Corporate Governance and Organizational Citizenship Behavior. In contrast, in the knowledge management framework, job satisfaction plays a role as a mediator that connects the influence of knowledge management on organizational citizenship behavior.

Systematic Literature Review: Pengaruh Likuiditas dan Implementasi Good Corporate Governance terhadap Financial Distress

In fluctuating economic conditions, companies are faced with the challenge of maintaining financial stability and avoiding financial distress. The importance of Good Corporate Governance and liquidity management is becoming increasingly crucial in managing financial risk. This research aims to thoroughly understand the influence of liquidity and the implementation of good corporate governance on financial distress. This research uses the Literature Review (SLR) method, there are several journals published from 2019 to 2024 which will later be analyzed regularly. The Systematic Literature Review method can be applied to evaluate, interpret, analyze and identify any existing research that must match the theme of an interesting phenomenon. The research is classified with appropriate ideas and can be grouped with comparable topics to state further problems related to the Influence of Liquidity and the Implementation of Good Corporate Governance on Financial Distress. A total of 55 articles were analyzed in this research. It is hoped that the research results from this study will increase deeper knowledge about the correlation between Liquidity, Good Corporate Governance and Financial Distress, as well as provide useful understanding for academics, regulators and practitioners in managing company financial risks. And given the best understanding of the components that influence Financial Distress, companies can take more proactive action in maintaining their financial stability and improving their overall operational performance.