Perceptions Of Governance Research Articles

Don’t get mad: The disconnect between religious discrimination and individual perceptions of government:

This study examines whether objective discrimination against religious minorities causes individual members of a minority to form grievances and engage in political activity against the government ...

Don’t get mad: The disconnect between religious discrimination and individual perceptions of government

This study examines whether objective discrimination against religious minorities causes individual members of a minority to form grievances and engage in political activity against the government using data from the World Values Survey and Religion and State-Minorities datasets. We find that higher levels of objective discrimination do not predict more grievances and organizing activity. This contradicts predictions made by relative deprivation theory but is consistent with a social psychology literature which finds a “personal/group discrimination discrepancy.” That is, objective discrimination often has little influence on grievances expressed by individuals. Taking these findings, along with the failure of the empirical literature to support relative deprivation theory, the relative success of the grievances-based literature, the arguments of the mobilization literature, and a brief case study we argue that the key factor explaining collective action is the effort of group leaders to mobilize the grievances of group members.

An assessment of governance of marine and coastal resources on Koh Tao, Thailand

This was the first assessment of marine and coastal resource governance on Koh Tao, a small island in the Western Gulf of Thailand. The study assessed perceptions of governance of marine and coastal resources among national and provincial authorities and Koh Tao residents on the basis of governance components − law, institutions and process − and governance principles − transparency, participation, rule of law, accountability and access to justice. Governance to deal with the anticipated continued growth in marine-based tourism is challenged. The study identified misunderstandings about governance and governance weaknesses, which, if they are not addressed, will be obstacles to the future sustainable development of Koh Tao. The research findings indicate that supporting local governance will be key to maintaining sustainable use of marine and coastal resources on the island and ensuring the sustainability of the local economy, which depends on these resources. We suggest a number of recommendations that can apply generally in countries wishing to conserve marine and coastal biodiversity and use those resources sustainably on coasts and islands.

The Effect of Both Earnings Management and Tax Planning To The Value of The Company With Corporate Governance As Variable Moderating

The primary objective of this study is to determine the impact of both earnings management and tax planning towards the value of the firm, corporate governance is measured by using score CGPI as moderating variable. This study uses purposive sampling method that generates 40 samples of company listings on the Indonesia Stock Exchange (IDX) and registered in participation Corporate Governance Perception Index (CGPI) during 2012 until 2015. Based on the test result of regression analysis it showed that earnings management practices which is measured by using discretionary accrual shows regression coefficients of 2,557 with p-value of 0,015 or p-value is below 0,05, so it has negative impact to the value of the firm, then it can be concluded that the existence of earnings management can reduce the value of the firm. Tax planning activity is measured by using Cash_ETR which shows regression coefficients -0.956 with a p-value of 0,005 or p-value is below 0,05, which means it gives a negative impact to the value of the firm, so it can be concluded that the higher level of tax planning by management will have an impact on the declining value of the firm. Furthermore, corporate governance which is measured using the CGPI’s score is not a moderating variable between earnings management and value of the firm, showed by p-value of 0,090, whereas the relationships of tax planning and value of the firm can be moderated by corporate governance, showed by p-value of 0,024. Keywords: CGPI’s Score, Corporate Governance, Discretionary Accrual, Earnings Management, Tax Planning, Value of the Firm

The Effect of Both Earnings Management and Tax Planning To The Value of The Company With Corporate Governance As Variable Moderating

<p>The primary objective of this study is to determine the impact of both earnings management and tax planning towards the value of the firm, corporate governance is measured by using score CGPI as moderating variable. This study uses purposive sampling method that generates 40 samples of company listings on the Indonesia Stock Exchange (IDX) and registered in participation Corporate Governance Perception Index (CGPI) during 2012 until 2015.</p><p><br />Based on the test result of regression analysis it showed that earnings management practices which is measured by using discretionary accrual shows regression coefficients of 2,557 with p-value of 0,015 or p-value is below 0,05, so it has negative impact to the value of the firm, then it can be concluded that the existence of earnings management can reduce the value of the firm. Tax planning activity is measured by using Cash_ETR which shows regression coefficients -0.956 with a p-value of 0,005 or p-value is below 0,05, which means it gives a negative impact to the value of the firm, so it can be concluded that the higher level of tax planning by management will have an impact on the declining value of the firm. Furthermore, corporate governance which is measured using the CGPI’s score is not a moderating variable between earnings management and value of the firm, showed by p-value of 0,090, whereas the relationships of tax planning and value of the firm can be moderated by corporate governance, showed by p-value of 0,024.</p><p><br />Keywords: CGPI’s Score, Corporate Governance, Discretionary Accrual, Earnings Management, Tax Planning, Value of the Firm</p>

Financing Health Care in Ghana: Are Ghanaians Willing to Pay Higher Taxes for Better Health Care? Findings from Afrobarometer

Considering the recent struggle in the Ghanaian health sector, Ghanaian policy makers and donor agencies are confronted with rethinking how the health sector can be funded and sustained. In Ghana, where budgetary decisions are heavily contested and politically expensive, one option available to the government may be to raise taxes or user fees to allow for increased spending on public health care. Using Afrobarometer 2014/2015 round six survey data, this study examined whether Ghanaians would support or oppose paying higher taxes or user fees in order to increase government spending on public health care. In this study, Cross tabulation, correlation, and multiple linear regression analysis were performed to examine whether Ghanaians willingness to pay or not to pay higher tax is correlated with demographic factors, access to health services, perceptions of health care, government performance, and perceived official corruption. Findings from this study indicate that only (35%) of respondents support the payment of higher taxes or user fees even though many Ghanaians have difficulties in accessing better health and medical care. More importantly, findings from the correlation and a multiple linear regression analysis indicate that, Ghanaians support for or opposition to higher taxes/fees are powerfully influenced by perceptions of government’s performance and trustworthiness (President’s performance = 0.136**; MP performance = 0.130**; leaders serving their own interest = 0.085**; trust President = 0.147**; trust Parliament = 0.121**; trust tax department = 0.136**) rather than sociodemographic factors or difficulties in obtaining health care as well as going without medical care. Also, corruption in the Office of the President and among tax officials showed negative association with paying of higher taxes (corruption at the tax department, −0.021; p-value = 0.003 and corruption at the Office of the President, −0.005; p-value = 0.001). Therefore, improving popular access to information about taxes people owe and public spending, while reducing corruption and misuse of public monies, will help encourage voluntary compliance and enhance the government’s revenue generation in Ghana.

PERSEPSI APARATUR PEMERINTAH DESA TERHADAP DANA DESA DI KECAMATAN SELUMA BARAT KABUPATEN SELUMA

Ahmad Soleh, Feri Susanto, Reka Susanti; Perception of the village government's arapatur to the village fund in Seluma Barat Sub-district of Seluma District. The perception of the village government apparatus will affect activities in the use of village funds. The purpose of this research is to know the perception of village government apparatus to village fund in Seluma Barat sub-district of Seluma district. Determination of samples in this study using Purposive sampling. The sample in this research are 36 people, namely the Village Head, Secretary, Treasurer, and the head of BPD who served as the village government apparatus from 9 (Nine) villages in Seluma Barat District Seluma District. The nine villages include Talang Perapat village, Purbosari village, Air Latak village, Pagar Agung village, Talang Tinggi village, Lunjuk village, Sengkuang village, Tanjung Agung village and Lubuk Lagan village. Rating Scale is used in analyzing data obtained by using questionnaires. The results showed that the perception of the village government apparatus on village governance activities showed good interpretation (71.8%); Perceptions of village government apparatuses towards development activities and improvements in village infrastructure show excellent interpretation (88.6%); Perceptions of village government apparatuses on community empowerment activities showed excellent interpretation (85.4%); And perception of village government apparatus towards social activities showed excellent interpretation (81,2%).Key Words: Perceptions of the Village Government Apparatus, Village Funds, Seluma Barat District, Seluma District

PENGARUH CORPORATE GOVERNANCE, KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN (FIRM SIZE) TERHADAP BIAYA UTANG

The objective of this study was to analyze the effects of corporate governance, family ownership, institutional ownership and the size of the company on the cost of debt. The samples used in this study were 12 companies listed in the Indonesia Stock Exchange (IDX), which participated in the program of Corporate Governance Perception Index (CGPI), which was organized by the Institute of Indonesian Corporate Governance (IICG) for five consecutive years in the period of 2008 - 2012. The technique of analysis used in this study was the multiple linear regression method.In this study, the cost of debt was calculated on the basis of the amount of interest expense paid by the companies within one year divided by the average amount of loans that generated such interest (interest bearing debt). The corporate governance was measured by using the score of CGPI (Corporate Governance Perception Index), the size of the company (firm size) was measured by means the natural logarithm of the total assets of the companies. Whereas the family ownership and institutional ownership was measured by using dummy variables with the criteria of 1 for the number of the shares ownership (family ownership or institutional ownership) of above 20% or more and that of 0 for the shares ownership (family ownership or institutional ownership) of less than 20%. The results of the study showed that corporate governance, family ownership, institutional ownership and the size of the company (firm size) simultaneously affected the cost of debt.Key words : Corporate Governance, Family Ownership, Institutional Ownership, Company Size (Firm Size), Cost of                    Debt

Governing Well after War: How Improving Female Representation Prolongs Post-conflict Peace

Previous studies suggest that women’s access to political power often increases following the termination of civil conflicts, particularly those ending in negotiated settlement. However, the effect of these changes has received limited attention. We argue that the proportion of female representatives in a national legislature prolongs peace following a negotiated settlement. Moreover, we highlight two mechanisms through which greater female representation reduces the risk of conflict recurrence: (1) by prioritizing social welfare spending over military spending and (2) by improving public perceptions of good governance and the credibility of political elites. We further argue that legislative independence and authority conditions this relationship, implying that greater female representation is more likely to promote peace in states with nominally democratic political institutions. Our empirical analyses of peace duration following negotiated settlements between 1946 and 2011 provide robust support for our general argument and the underlying mechanisms we believe drive this relationship.

Building Extension Partnerships with Government to Further Water Conservation Efforts

Extension, being a local, state and federally funded program has a natural partnership with government agencies at all three levels, however these partnerships could be built upon and targeted at specific audiences for greater effect if more is known about how government influences public perception. The government has recognized the need for increased public engagement in water conservation to ensure the sustainability of water resources for future generations and taken action through incentive programs and regulations. Political affiliation is known to influence public perception of government initiatives, which may impact levels of intention and engagement in water conservation. This study explored how US residents responded to positive and negative governmental influences on water conservation practices using an online survey. The findings revealed significant differences in the water conservation activities respondents are currently engaged in, as well as future intentions, depend upon political affiliation. Additionally, intention can be predicted by political affiliation and positive government perceptions. By examining the dissonance created by respondents’ engagement and intention to take water conservation action, guidance can be provided to extension educators on how to collaborate with government agencies to develop and implement programs and policies that encourage or enforce engagement in water conservation behaviors.

The Illusion and the Reality of Chinese Budget Reforms: Does Budgeting Influence Corruption Perception?

Anti-corruption campaigns have been part of Chinese governance for decades. In the late 1990s, the government began to transform its anti-corruption efforts into a permanent institution, and the effect on corruption control caused by budget reforms started to emerge. Some studies have discussed and explained how the transformation of government's financial structure and performance would reduce rent-seeking motives and control corruption at the provincial and central level. Whether those financial changes could also affect corruption perception at the individual level still needs to be verified. This study uses Chinese data (2010–2012) from the third wave of the Asian Barometer Survey (ABS) to explore how objective performance achieved by budget reforms affects subjective corruption perception. It also examines the citizen empowerment effect and its interaction effect with financial variables on corruption perception. The conclusion suggests that budgeting has a larger influence on the corruption perception of local government than on the corruption perception of central government. As budget transparency and audit have improved, local government should be perceived as less corrupt. Furthermore, budget transparency will gradually develop a new and different means for the public to supervise local government activities rather than through a formal political process like an election. Those citizens with low citizen empowerment will get more information from budgeting disclosures and may not think the government is corrupt. In addition, the budget deficit has non-linear effects on the corruption perceptions of both the local and the central governments.

Determinan kebijakan dividen di Indonesia: good corporate governance (GCG) sebagai variabel intervening

The purpose of this study is to investigate the factors that determine the dividend policy. This study also aims to prove the effect of profitabiliy, liquidity, leverage, and growth on dividend policy, through good corporate governance (GCG). The population in this study are included in the rating companies of Corporate Governance Perception Index (CGPI) at 2010 - 2013. The sample selection is done with purposive sampling techniques and criteria used by 36 companies selected. Analysis of the data used multiple linear regression to identify variables that influence the dividend policy and path analysis to detect whether an indirect relationship through GCG and Sobel test use to assess significant for intervening variable. The results of this study showed that profitability gives significant positive effect to the dividend policy, leverage gives significant negative effect to dividend policy, liquidity and growth do not have significant effect to the dividend policy. The implementation of GCG gives significant positive effect on the dividend policy. Profitability and leverage have positive significant impact on the implementation of GCG. Liquidity and growth do not give significant impact to the implementation of GCG. According Path Analysis and Sobel test, the implementation of GCG is the intervening variable to the influence of profitability and leverage on dividend policy.

Pengaruh Corporate Governance Perception Index Terhadap Kinerja perusahaan dalam Masa Krisis Ekonomi Global

This research examines the infl uence of corporate governance toward corporate performance, in this case market performance and fi nancial performance. The rating of corporate governance perception index (CGPI) for 2008 until 2010 by The Indonesian Institute for Corporate Governance is used to measure the corporate governance implementation and Tobin’s Q as a market performance measurement with Return on Equity (ROE) and Return on Assets (ROA) as fi nancial performance measurement. The control variables used are leverage, age, type of industry and size of fi rm. This study is causal research which companies that scored CGPI and fi nancial statement during 2008-2010 were drawn using purposive sampling method. Research data are pooling data which combines time series and cross sectional data during the observation period 2008-2010. This research employs a multiple regression to test hypothesis that corporate governance and corporate performance are positively related. From the fi rst regression equation, the result of this study shows that there is influence between corporate governance perception index and market performance (Tobin’s Q) during crisis while the control variables have no effect on market performance unless leverage levels negatively affect the market performance of the company during the global economic crisis. The second regression equation shows that there is infl uence between corporate governance perception index and fi nancial performance (ROE) during crisis while the control variables have no effect on fi nancial performance (ROE). The third regression equation shows that there has no infl uence between corporate governance perception index (CGPI) and the control variables to fi nancial performance (ROA) during the global economic crisis 2008-2010. Keywords : corporate governance, Tobin’s Q value, return on equity, return on assets, leverage, age of fi rm, size of fi rm, type of industry

Citizens’ perceptions of government’s participatory use of social media

PurposeThis paper aims to investigate the perceptions of Omani citizens toward the use of social media by the government for participatory and interactive relationships. More precisely, the descriptive nature of the study resides in its ability to explain how social media users regard the current status and levels of presence, transparency, engagement, responsiveness and trust about the current use of social media by the Omani Government.Design/methodology/approachA quantitative approach was used to collect data. This was done via a self-administered questionnaire from a return sample of 1,769 citizens drawn from different places in Oman. These citizens were considered as well-informed and regular active users of social media. The reviewed literature provided a basis for the construct of the questionnaire.FindingsThe overall results indicated modest levels of agreement in all of the investigated factors. The neutral findings suggest that there is a level of uncertainty among the respondents regarding how the government is determining the potential of social media for participatory and interactive relationships. Findings in this study advocate the outcomes of the recent Arab Social Media Report, plus the few relevant studies included in the literature, which nearly stated that although there is a growing use of social media among citizens, governments are failing to take full advantage of social media. Governments are also failing to engage citizens to design and deliver more efficient and collaborative services, per this study’s findings.Practical/implicationsThe findings call for the importance of strategically framing the use of participatory social media by the government. In a broader sense, the findings of this study are beneficial to all contexts that share similar political and socio-economic philosophy, especially the Arab states and most of the developing countries. The findings provide insights for governments in need of developing social media strategies to promote more collaborative and interactive governance.Originality/valueThe study aids in understanding the views of citizens who are the current major players in a highly technology-driven environment. This environment is found to be transforming the relationship between citizens and governments. The study adds knowledge to the currently scarce body of literature dealing with issues pertaining to citizen–government relationships in social media in the Arab states, and similar contexts in developing countries. Its findings may provide valuable insights for policy makers to leverage collaborative relationships between governments and citizens.

Dreams deferred: Contextualizing the health and psychosocial needs of undocumented Asian and Pacific Islander young adults in Northern California

There are currently 1.5 million undocumented Asians and Pacific Islanders (APIs) in the US. Undocumented API young adults, in particular, come of age in a challenging political and social climate, but little is known about their health outcomes. To our knowledge, this is the first study to assess the psychosocial needs and health status of API undocumented young adults. Guided by social capital theory, this qualitative study describes the social context of API undocumented young adults (ages 18–31), including community and government perceptions, and how social relationships influence health. This study was conducted in Northern California and included four focus group discussions (FGDs) and 24 in-depth interviews (IDIs), with 32 unique participants total. FGDs used purposeful sampling by gender (two male and two female discussions) and education status (in school and out-of-school). Findings suggest low bonding and bridging social capital. Results indicate that community distrust is high, even within the API community, due to high levels of exploitation, discrimination, and threats of deportation. Participants described how documentation status is a barrier in accessing health services, particularly mental health and sexual and reproductive health services. This study identifies trusted community groups and discusses recommendations for future research, programs, and policies.

Government Performance in the Eyes of Business: An Empirical Study of SMEs in China

ABSTRACTIn countries where evaluation of government performance is closely linked with economic growth, business perceptions of government and the business environment are critical to the local government. However, in the field of public administration, businesses’ perceptions of government performance and its determinants are largely overlooked. This article explores whether perceptions of small- and medium-sized enterprises (SMEs) of the business environment will be influenced by government’s effort to engage the business sector. SME participation and involvement in the policymaking process is likely to result in more connections with government officials and better understanding of government decisions that have a positive impact on firms’ perceptions of their business environment. Using data collected from 2,662 SMEs in China in 2013, it is found that SMEs tend to have a better view of the local business environment if they can participate more in public policymaking processes.

“Making It Happen”: Deciphering Government Branding in Light of the Sydney Building Boom

“Making It Happen”: Deciphering Government Branding in Light of the Sydney Building Boom

PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

The purpose of this study was to analyze the effect on earnings management information asymmetry, which was moderated by good corporate governance in 43 companies listed on the Indonesian Stock Exchange (BEI). To 43 companies such as sample in this study included the top 10 best Corporate Governance Perception Index (CGPI) during the period 2004 - 2013. The sampling technique is purposive sampling. Earnings management as independent variables proxy through Short Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (LTDA), while moderating variable is a proxy through Corporate Governance Corporate Governance Perception Index (CGPI). This analysis using multiple linear regression that was previously done through classical assumption test. The results of multiple linear regression analysis on the model of the Short Term Discretionary Accruals (STDA) showed that the asymmetry of information and good corporate governance significantly positive effect on earnings management. The results of multiple linear regression analysis on the model of the Long-Term Discretionary Accruals (LTDA) showed that the asymmetry of information and good corporate governance significantly negative effect on earnings management. While variable existing office Good Governance can moderate the effect of asymmetry in earnings management in Short-Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (Ltda).

Corporate governance implementation rating in Indonesia and its effects on financial performance

PurposeThe purpose of this paper is to investigate the effect of corporate governance (CG) implementation rating conducted by the Indonesian Institute for Corporate Governance (IICG) on the financial performance of the selected companies.Design/methodology/approachThis paper is a hypothesis testing study to analyze CG implementation of 88 firms listed on the Indonesian Stock Exchange. The samples are companies that participated in the Corporate Governance Perception Index (CGPI) Awards in 2008-2012. A panel data regression analysis is conducted on the data collected from IICG reports and its financial statements.FindingsThe awareness regarding good corporate governance (GCG) enforcement in Indonesian companies has already increased. The listed companies that participated in CGPI Awards during 2008-2012 always experience an increase in both quantity and quality. CG rating of go-public companies in Indonesia affects their accounting-based financial performance, such as return on assets, return on equity and earnings per share. However, CG implementation rating is not directly responded by the Indonesian stock market and has not yet been able to increase the company’s growth in the short term.Research limitations/implicationsIn this study, CGPI rating in a related year is linked to market performance in the same year. Thus, further research may link CGPI rating to market performance in the next year, as the findings of this study show that GCG implementation is not directly responded by the market.Practical implicationsGCG implementation is required by stakeholders, as it may give a long-term positive impact. Thus, the government needs to stipulate regulations to increase the commitment of the company in implementing GCG. The company can improve the internal factors of the organization that does not support the establishment of GCG based on the findings during the survey of CGPI. Finally, investors and creditors may consider the CGPI rating for their investment decisions.Originality/valueThis study contributes to the literature in two ways. First, this study uses the comprehensive CG rating in Indonesia. Previous studies on CG rating focused on internal mechanism; in this study, the rating was assessed using four stages of continuous assessment: self-assessment, document evaluation, paper assessment and company visit, which was conducted by an independent team. Second, this study uses the CG index (compliance, conformance and performance) associated with a variety of accounting-based and market-based performance variables: financial performance, market value and growth.

Establishing an energy security framework for a fast-growing economy: Industry perspectives from Turkey

Energy security is currently one of the priorities in governmental agendas, particularly for fast-growing economies such as Turkey. These economies which typically depend on energy-intense industrial production require a consistent, reliable supply of energy to support their economic development, especially the ones with limited indigenous energy resources. As the Industrial sector plays a major role in energy demand, the successful implementation of energy security strategy also depends on the cooperation of intensive energy consuming industrial companies. Therefore, this paper investigates the interrelationship between Turkish industry’s perspective and government’s energy security strategy papers, providing a case with the potential to enlighten the process. It also aims to gain insight into the industry sector’s view of the energy security in this context, through a qualitative inquiry. An analysis of resulting concepts, and the interaction and interrelation among these enable the development of a Turkish energy security framework based on the views of industrial sector. In addition, a set of policy recommendations are developed following this framework. This study also identifies possible areas of discrepancies between industry and government perceptions, and thus, potentially promoting levels of interaction and understanding between the two key parties.