Good Corporate Governance Research Articles

THE OPTIMIZATION OF ACCREDITATION DOCUMENTS FOR THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AT SUGIO MUHAMMADIYAH CLINIC, LAMONGAN

Background: In 2023, Sugio Muhammadiyah Clinic embarked on an accreditation program, encountering challenges pertaining to the preparation of strategic plan documents, Standard Operating Procedures (SOPs), and quality assessment documents. Objective: To optimize the accreditation documents of Sugio Muhammadiyah Clinic to foster good corporate governance. Method: The study encompassed three primary stages-preparation, implementation, and evaluation-spanning from July to September 2023. A workshop on September 11, 2023, then group discussions on September 12, 2023. A cohort of 24 medical staff members, comprising nurses, doctors, pharmacists, and medical records officers from Sugio Muhammadiyah Clinic, actively participated in these endeavors. Results: Evaluation of the community service was conducted through pre-test and post-test assessments, revealing a noteworthy 35% increase in participants’ knowledge of accreditation document preparation. The pre-test mean score was 66.67, with the highest score recorded at 76, while the post-test mean score increased to 90, with the highest score reaching 100. These findings underscore the effectiveness of the community service in enhancing participants’ understanding of accreditation document preparation. Conclusion: The community service was successfully carried out to improve participants’ knowledge of preparing accreditation documents. It is anticipated that well-crafted accreditation documents will underpin good corporate governance at Sugio Muhammadiyah Clinic, thereby enhancing patient care services.

Determinants of Trust in Cash Waqf Linked Sukuk (CWLS) Stakeholder Institutions: Evidence from A Survey of Indonesian Muslims

This study aims to identify and analyze the influence of the implementation of Good Corporate Governance (GCG), which consists of indicators of transparency, accountability, responsibility, independence, and fairness in three CWLS stakeholder institutions, namely Bank Syariah Indonesia (BSI), Badan Wakaf Indonesia (BWI), and the Indonesian Ministry of Finance. This research falls under quantitative research because the approach used for research proposals, processes, hypotheses, fieldwork, data analysis, and data conclusions up to the writing uses aspects of measurement, calculation, formulas, and certainty of numerical data. The research subjects were Muslim communities who had become CWLS investors and those who had the potential to become investors. In this study, the population and sample were all Muslim community investors and prospective CWLS investors, which collected 261 people. Data were analyzed using multiple linear regression formula. The results of the study show that partially the implementation of GCG in the three CWLS stakeholder institutions, namely BSI, BWI, and MoF, has a significant effect on the level of public trust. Simultaneously, these three institutions also significantly affect the level of public trust in the CWLS management institution.

The Effect of Good Corporate Governance on Asset Growth, Debt Growth, Equity Growth, and Ownership

The purpose of this study was to test and analyza the effect of Good Corporate Governance on Asset Growth, Good Corporate Governance on Debt Growth, Good Corporate Governance on Equity Growth, Good Corporate Governance on Ownership, Asset Growth on Ownership, Debt Growth on Ownership, and Equity Growth on Ownership. This research was conducted on 31 manufacturing companies that have been listed on the Indonesia Stock Exchange. The research observation period was 3 years. The data source used is secondary data with documentation techniques obtained from the Indonesia Stock Exchange website and related company financial reports. The test results in this study used SmartPLS 3.0. The findings of this research indicate that good corporate governance partially has a significant effect on equity growth and good corporate governance partially has a significant on ownership.

Implementation of Internal Control, Good Corporate Governance and Whistleblowing System for Fraud Prevention

This research aims to determine the effect of implementing internal control, good corporate governance and whistleblowing systems on fraud prevention. The type of research used is associative research. The location of the research was carried out at four Rural Banks in Palembang City. The data used is primary data. Data collection techniques are through interviews and questionnaires. The sample collection method uses purposive sampling. The population in this study included 47 respondents from the internal control system, compliance and risk management, head of operations, head of credit & legal Information, internal audit and finance. The data analysis method used is quantitative analysis. Technical analysis uses multiple linear regression and t test. The t test results show that the Implementation of Internal Control has no effect on Fraud Prevention, Good Corporate Governance has an effect on Fraud Prevention, and the Whistleblowing System has no effect on Fraud Prevention.

The Effect Of Profitability And Liquidity On Tax Aggressiveness With Good Corporate Governance As A Moderation Variable

The Effect Of Profitability And Liquidity On Tax Aggressiveness With Good Corporate Governance As A Moderation Variable

Influence of Inventory Turnover, Receivable Turnover, and Sales Growth on Profitability with Good Corporate Governance as a Moderating Variable

This research aims to examine and analyze the influence of inventory turnover, receivable turnover and sales growth partially and simultaneously on ROA in trading and distribution business companies listed on the Indonesia Stock Exchange. The population in this research are trading and distribution business companies listed on the Indonesia Stock Exchange. The sampling technique used in this research was the purposive sampling method and 12 companies were obtained. The analysis technique in this research uses multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) using the SPSS 29 program. The results of this research conclude that inventory turnover has an effect on profitability while receivable turnover and sales growth have no effect on profitability. While the Independent Board of Commissioners can significantly influence the relationship between inventory turnover and profitability, the Independent Board of Commissioners cannot influence or is unable to moderate the relationship between receivable turnover and sales growth and profitability.

CONTRIBUTION OF CORPORATE SOCIAL RESPONSIBILITY AS A MEDIATOR IN FIRM VALUE

This research investigates the impact of Environmental, Social, Governance (ESG) and Corporate Social Responsibility (CSR) factors on the value of transportation companies listed on the Indonesia Stock Exchange. ESG and CSR have become increasingly important for businesses as stakeholders demand sustainable and socially responsible practices. The objective of this study is to comprehend how ESG and CSR affect firm value, with CSR acting as a mediator in this relationship. Additionally, the study explores the influence of Good Corporate Governance (GCG) on firm value and CSR. Quantitative methods are employed, utilizing secondary data analysis from annual reports of transportation companies listed on the Indonesia Stock Exchange. Regression techniques are used to analyze the data and test hypotheses regarding the influence of ESG, CSR, and GCG on firm value. The results indicate that ESG has a negative impact on firm value, while CSR has a positive impact. Furthermore, CSR acts as a mediator between ESG and firm value. Conversely, GCG does not significantly influence CSR or firm value. These findings suggest that transportation companies should prioritize CSR practices to enhance their firm value. Additionally, further research is needed to gain a deeper understanding of the relationship between CSR, firm value, and sustainability.

The Precautionary Principle of Running Foundation Activities In the Perspective of the Foundation Law and the National Criminal Code

<p>This research aims to examine the principle of prudence in managing Foundation activities. The urgency of this research is so that the foundation can maintain its sustainability, develop, and be able to provide broad benefits according to the objectives of its establishment. This research uses qualitative methods with a statutory and conceptual approach. The novelty of this research is that in managing Foundation activities, the precautionary principle is required. The results of this research are the principle of prudence in carrying out Foundation activities consisting of Firstly, in managing the Foundation, it must always be guided by applicable legal provisions to avoid problems, whether problems in the form of civil disputes or criminal violations. Second, it must based on the principle of non-profit oriented, where foundations are not prohibited from running business entities, but the results are aimed at the interests of society and the sustainability of the Foundation to succeed in its social goals, because the Foundation is not oriented towards profit or gain, but rather towards benefit. Third, the organs of the Foundation must avoid conflicts of interest that could harm the interests of the Foundation and other parties. Fourth, foundations must apply the principles of Good Corporate Governance (GCG), namely: independence, transparency, accountability, and fairness.</p>

Profitabilitas Memoderasi Good Corporate Governance Dan Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

Good company value can be said to be an illustration that the company is able to guarantee prosperity and provide welfare for its shareholders. By implementing good corporate governance, it is hoped that the company will be more transparent and careful in managing the company so that it can be more efficient in carrying out its duties to increase company profits and maximize company value. The research was conducted at banking companies listed on the Indonesia Stock Exchange in 2019-2021. Where the population of this study was 46 companies and the sample was determined using purposive sampling so that a sample size of 60 banking companies was obtained. The results of this research show that good corporate governance has no effect on company value, while profitability strengthens the influence of good corporate governance on company value. Keyword: good corporate governance, company value, profitability

The Complexity of the Company Moderates the Relationship between Good Corporate Governance and Green Intellectual Capital with Sustainability Performance.

This study aims to test and analyze company complexity moderates the relationship between good corporate governance and green intellectual capital with sustainability performance in industrial companies listed on the Indonesia Stock Exchange, for the period 2017 to 2021. This type of research is quantitative research using secondary data. The data analysis method is panel data regression test using Microsoft Excel and Eviews 9 applications. The population in this study is all industrial companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data collection technique in this study was purposive sampling technique, with the results of 50 research populations in 30 research samples processed in this study. The results showed that company complexity moderates the relationship between good corporate governance and green intellectual capital, simultaneously with sustainability performance in industrial firms from 2017 to 2021. While partially, good corporate governance has a positive effect on sustainability performance, green intellectual capital has a positive effect on sustainability performance, company complexity strengthens the relationship between good corporate governance and sustainability performance, company complexity weakens the relationship between green intellectual capital and sustainability performance.

Firm Value is Mediation Good Corporate Governance and Ownership to Asset Growth in Corporation Listed on Bursa Efek Indonesia

The purpose of this study was to determine the determinants of good corporate governance and ownership on firm value in manufacturing companies listed on the IDX for the 2019-2021 period. This study uses a quantitative method research design with a correlational approach to test the effect of independent variables and mediating variables on the dependent variable. The sample of this study were 31 manufacturing companies that have been listed on the IDX for the 2019-2021 period or for 3 years of observation. The data used in this study are secondary data obtained from the company's financial statements and the Indonesia Stock Exchange. The results of testing 11 hypotheses show that good corporate governance has a significant effect on firm value, firm value has a significant effect on asset growth and ownership has a significant effect on firm value. In addition, indirect effect testing also shows that there is no mediating influence between variables.

Exploring the Nexus between Internal Control Structures and Good Corporate Governance

Exploring the Nexus between Internal Control Structures and Good Corporate Governance

The Influence of Good Corporate Governance Mechanisms, Leverage, and Company Size on the Audit Quality of Banking Companies Listed on the Indonesian Stock Exchange in 2021-2022

A This research aims to determine the influence of good corporate governance mechanisms, leverage, and company size on the audit quality of banking companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Data collection techniques using literature study and documentation. The population in this research is all banking companies registered on the IDX for the 2021-2022 period, namely 44 companies. Data analysis using descriptive statistical tests, classical assumption tests (normality, multicollinearity, heteroscedasticity and autocorrelation), logistic regression tests and hypothesis tests (t test). The research results show that the size of the board of directors, leverage and company size have an effect on audit quality, while the size of the audit committee has no effect on audit quality. This indicates that the larger the size of the Board of Directors, the better the supervisory function. Thus, we will choose the Big Four KAP to guarantee audit quality. The smaller the company's leverage, the greater the company's opportunity to use Big Four KAP. Company size influences the company's decision to use Big Four KAP, while the size of the audit committee does not influence the company's decision to use Big Four or Non-Big Four KAP.

Implementation of Logistics Partnership Schemes and Good Corporate Governance (Gcg) Principles in E-Commerce and Startup Companies

Implementation of Logistics Partnership Schemes and Good Corporate Governance (Gcg) Principles in E-Commerce and Startup Companies

STRENGTHENING THE VALUE OF INTEGRITY IN CORPORATE GOVERNANCE TO REALISE STRONG, BALANCED AND SUSTAINABLE GLOBAL ECONOMIC GROWTH TOWARDS GOLDEN INDONESIA IN 2045

ABSTRACTThis research aims to apply the value of integrity in corporate governance to achieve strong, balanced, and sustainable global economic growth towards a golden Indonesia in 2045. This research design is ex post facto, namely from something that is done afterwards. The analysis technique used is descriptive to see events in the form of rare or unusual phenomena that may not be anticipated and can provide valuable insights and contribute to understanding for management in actualising good corporate governance. The results of the study concluded that the steps that need to be implemented by management in good corporate governance by actualising the value of integrity include: humble, honest, patient, sincere, trustworthy, fighting spirit in working and offering the best work. This research has practical implications for the management of business entities or companies in increasing economic productivity, creating stability and anticipating crises that will be faced by the global community towards the Golden Indonesia in 2045.

ANALYSIS OF THE INFLUENCE OF BANK HEALTH LEVEL WITH RGEC METHOD ON FINANCIAL DISTRESS USING ALTMAN Z-SCORE METHOD

Amidst economic and market dynamics, various business sectors, including banks, confront challenges that can lead to financial distress or potential bankruptcy. This distress is influenced by various factors, among which is the health level of banks. This research aims to provide empirical evidence on the influence of bank health level, assessed by the RGEC method, on financial distress. The independent variables include Risk Profile, Good Corporate Governance, Earnings, and Capital, while the Altman Z-score measures financial distress as the dependent variable. Focused on banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, this research utilized a purposive sampling approach, selecting 29 samples and totalling 87 data sourced from financial statements and annual reports, which underwent analysis via multiple linear regression using Eviews version 12. The results show that the Risk Profile and Good Corporate Governance do not have a significant influence on financial distress. Meanwhile, Earnings and Capital have a positive and significant influence on financial distress. This research can serve as an early warning for management regarding bankruptcy risks and provide insights for banks regulators and policymakers to fortify risk management practices and strategize adjustments to mitigate the risk of financial distress.

Pengaruh struktur GCG terhadap manajemen laba dengan koneksi politik sebagai variabel moderasi

This research aimed to determine the influence of good corporate governance structure on earnings management with political connection as a moderating variable. The independent variables were managerial ownership, institutional ownership, board size, and independent commissioners. Earnings management was the dependent variable. The moderating variable was political connection. The research population was non-financial services companies listed on the Indonesia Stock Exchange 2018-2022. The research sample was 562 firm-years. The research results showed that institutional ownership and independent commissioners had a negative influence on earnings management, while managerial ownership and board size had no influence on earnings management. Political connection weakened the negative influence of institutional ownership on earnings management. Political connection was not proven to strengthen the positive influence of managerial ownership on earnings management. Political connection was not proven to weaken the negative influence of board size and independent commissioners on earnings management. Public interest statements This research can increase knowledge regarding GCG structures, political connection and earnings management. The results of this research can also be used as input for regulators in implementing GCG to prevent earnings management.

Hospital Efforts in Fulfilling Patients' Rights to Emergency Unit Health Services

A hospital is a health service facility that provides complete individual health services through promotive, preventive, curative, rehabilitative and/or palliative health services by providing inpatient, outpatient and emergency services. The Emergency Department (IGD) is a hospital unit that provides first care to patients. Emergency Services are medical actions required by Emergency Victims/Patients immediately to save lives and prevent disability. The current difficulty of society is expensive health financing. Not only because of the doctor, but to reach health facilities and infrastructure you also have to make a lot of effort. We can see in several cases of patient refusal in the ER at hospitals in several regions of Indonesia how difficult it is for people to get optimal health services. The method used is the Normative Juridical Method which aims to find legal regulations regarding hospitals in their efforts to treat emergency patients. The problem formulation that the author can put into this paper is how to implement and optimize hospital efforts to fulfill patients' rights to health services in the emergency unit. The results of the author's research are that in order to optimize the fulfillment of patient rights, hospitals are required to form internal hospital regulations and require hospitals to implement good corporate governance and good clinical governance.

The Effect Of Good Corporate Governance On The Profitability Of Banking Companies Listed On The Idx

The emergence of economic crisis in Indonesia is caused by poor corporate governance or Good Corporate Governance that will cause corruption. This study aims to determine the effect of managerial ownership, institutional ownership, board of commissioners, audit committee and board of directors on company performance. The sample used in this study is banking companies in Indonesia listed on the IDX which are currently 2020 – 2022 obtained from the IDX website or www.idx.co.id. The analytical tool used to test research hypotheses is multiple regression. The results showed that managerial ownership and the board of directors had a positive effect on the company's performance. Independent Commissioners negatively affect the Company's performance. Meanwhile, institutional ownership and audit committees have no effect on the performance of banking companies.

Good Corporate Governance (GCG) and Islamic Social Reporting (ISR): A bibliometric approach

Research aims: This study aims to visualize the topics of Good Corporate Governance and Islamic Social Reporting from previous studies to provide opportunities for further, more diverse research.Design/Methodology/Approach: This study employed a bibliometric approach study in the field of Good Corporate Governance and Islamic Social Reporting published in journals indexed by Scopus, SINTA, Emerald Insight, DOAJ, Research Gate, Science Direct, Garuda, and Google Scholar.Research findings: Research in the field of Good Corporate Governance and Islamic Social Reporting was carried out in 2010-2022, and authors from Indonesia wrote 398 articles. These findings identify publication metadata converted into visualizations in the fields of science, not only economics but also arts, humanities, and psychology, which have not been widely researched. Hence, they could be interesting topics for future research.Theoretical contribution/Originality: This paper is one of the articles that provides a better understanding of Good Corporate Governance and Islamic Social Reporting as a research topic. It examines its evolution in an academic context through bibliometric analysis.Practitioner/Policy implication: These findings are beneficial for academic researchers and industry practitioners as they aid their understanding of the development of Good Corporate Governance research and Islamic Social Reporting, identify the underlying context, and assist in the development of a coherent concept.Research limitation/Implication: This research is also expected to expand the sub-themes related to the implementation and development of Islamic Social Reporting and Good Corporate Governance, where the number of themes has not been widely studied from 2010 to 2023.