Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia. The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia. The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

Download Full-text

ANALISIS KUALITAS PELAYANAN PUBLIK UNTUK MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI INOVASI PROGRAM O-RANGER DI PT. POS PERSERO KOTA MALANG)

REFORMASI ◽

10.33366/rfr.v10i2.1908 ◽

2020 ◽

Vol 10 (2) ◽

pp. 209-216

Author(s):

Nella Faulina RF ◽

Willy Tri Hardianto ◽

Annisa Purwatiningsih

Keyword(s):

Corporate Governance ◽

Code Of Conduct ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Postal Service ◽

Post Office ◽

Snowball Sampling ◽

Good Corporate Governance ◽

Collection Data

O-Ranger adalah program PT. Pos untuk mempermudah para pelanggan jasa pos dalam mengirim barang. Sistem kerja O-Ranger yaitu dengan mengambil barang langsung ke tempat pelanggan/customer. Penelitian ini akan melihat seberapa puas pelanggan kantor pos terhadap layanan yang diberikan oleh O-Ranger pick up Kota Malang. Tujuan penelitian ini guna mengetahui kualitas dari pelayanan O-Ranger PT. Pos Persero Kota Malang dan mengetahui bagaimana Good Corporate Governance dijalankan dalam program O-Ranger di PT. Pos Persero Kota Malang. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik penentuan informan yaitu menggunakan snowball sampling yang mana informan pada penelitian ini adalah marketing dari kantor pos kota Malang, tiga orang O-Ranger dan sepuluh orang pelanggan dari O-Ranger. Sumber data primer adalah pelanggan O-Ranger dan sumber data sekunder adalah pengamatan pada lokasi penelitian secara langsung. Triangulasi data adalah teknik yang digunakan dalam pengumpulan data. Analisa data menggunakan teori dari Miles, Huberman dan Saldana dengan cara: penyeleksian data atau kondensasi data, penyajian data, dan penarikan kesimpulan atau verifikasi data. Penelitian ini menunjukkan hasil yang baik, dimana pelayanan yang diberikan oleh O-Ranger Kota Malang telah menunjukkan hasil yang baik. Dapat kita lihat dalam dimensi yang ada pada setiap indikator seperti tangible, realibility, responsiviness, assurance juga emphaty menunjukkan respon yang positif dari pengguna jasa O-Ranger PT. Pos Persero telah menyusun pedoman etika bisnis dan tata perilaku (Code Of Conduct). Pedoman ini mengatur tentang etika dalam berbisnis dan berperilaku bagi para insan Pos dan semua yang terlibat didalamnya. Hal ini membuktikan bahwa PT. Pos telah melaksanakan Good Corporate Governance dengan baik. Abstract: O-Ranger is a PT. Pos program to facilitate postal service customers in sending goods. O-Ranger work system that is by taking goods directly to the customer / customer. This study will look at how satisfied the post office customers are with the services provided by the Malang City O-Ranger pick-up. The purpose of this study was to determine the quality of the O-Ranger service of PT Pos Persero Malang City and to find out how Good Corporate Governance was implemented in the O-Ranger program at PT. Pos Persero Malang City. This study used descriptive qualitative method. The technique of determining informants is using snowball sampling, where the informants in this study are marketing from the Malang post office, three O-Ranger and ten customers from O-Ranger. Primary data sources are O-Ranger customers and secondary data sources are observations at research sites directly. Data triangulation is a technique used in data collection. Data analysis uses theories from Miles, Huberman and Saldana by: selecting data or condensing data, presenting data, and drawing conclusions or verifying data. This research shows good results, where the services provided by O-Ranger Malang have shown good results. We can see in the dimensions that exist in each indicator such as Tangible, Reliability, Responsiviness, Assurance as well as Emphaty shows a positive response from O-Ranger service users. PT Pos Persero has compiled a code of business ethics and code of conduct. This guideline regulates ethics in doing business and behavior for the people of the Post and all those involved in it. This proves that PT. Pos Indonesia has implemented Good Corporate Governance (GCG) very well.Keywords: Service; Good Corporate Governance; Customer Satisfaction

Download Full-text

Pengaruh Penerapan Good Corporate Governance dan Keberadaan Awig-Awig terhadap Kinerja Keuangan Lembaga Perkreditan Desa dengan Budaya Tri Hita Karana sebagai Variabel Moderasi

Jurnal Penelitian dan Pengembangan Sains dan Humaniora ◽

10.23887/jppsh.v4i1.24465 ◽

2020 ◽

Vol 4 (1) ◽

pp. 60

Author(s):

Putu Rima Jayantari ◽

A.A. Ngurah Eddy Supriyadinata Gorda

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Analysis ◽

Financial Performance ◽

Sampling Method ◽

T Test ◽

Test Results ◽

Good Corporate Governance ◽

Analysis Technique ◽

Positive Effect

This study aimed to determine the influence of the implementation Good Corporate Governance and the existence of awig - awig on the financial performance of LPD with Tri Hita Karana culture as a moderated variable in the LPD in Mengwi sub-district. This study used a saturated sampling method and the data analysis technique used was Moderated Regression Analysis. T test results show that:1) Good Corporate Governance had a positive effect on Financial Performance; 2) The existence of Awig-awig had a positive effect on financial performance; 3) Tri Hita Karana Culture strengthens the influence of Good Corporate Governance on Financial Performance; 4) Tri Hita Karana's culture strengthens the influence of Awig-awig's Existence on Financial Performance.

Download Full-text

PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE

Jurnal Riset Akuntansi dan Keuangan ◽

10.17509/jrak.v1i2.6693 ◽

2013 ◽

Vol 1 (2) ◽

pp. 144

Author(s):

Karli Soedijatno ◽

Morena Esa Teddy S.

Keyword(s):

Corporate Governance ◽

Research Method ◽

Internal Audit ◽

Quantitative Approach ◽

Primary Data ◽

Internal Auditors ◽

Good Corporate Governance

This study aims to find out how the implementation of internal audit, the application of the principles of Good Corporate Governance, and the influence of the implementation of internal audit on the application of the principles of Good Corporate Governance at SOEs headquartered in Bandung. The hypothesis of this research is the influence of the implementation of internal audit on the implementation of Good Corporate Governance.Hypothesis testing in this study using software SPSS 19.0 for windows. The research method used is associative method with quantitative approach. The data used is the primary data in the form of questionnaires distributed to respondents. Data collected amounted to 66 questionnaires from BUMN internal auditors headquartered in Bandung.The results of this study indicate that the implementation of internal audit on SOEs headquartered in Bandung has been implemented very well and the implementation and application of Good Corporate Governance principles in SOEs headquartered in Bandung has been implemented very well so that only need to be maintained implementation. While the influence of internal audit variables on the implementation of principles of Good Corporate Governance of 67.08%. Thus, the hypothesis proposed in this study is accepted, that is, internal audit has an effect on the implementation of Good Corporate Governance.

Download Full-text

PENGARUH GOOD CORPORATE GOVERNANCE DAN BUSINESS STRATEGY TERHADAP GOING CONCERN PERUSAHAAN

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v16i2.1993 ◽

2017 ◽

Vol 16 (2) ◽

pp. 91

Author(s):

Erliana Banjarnahor

Keyword(s):

Corporate Governance ◽

Business Strategy ◽

Stock Exchange ◽

Test Results ◽

Going Concern ◽

Differentiation Strategy ◽

Good Corporate Governance ◽

Cost Strategy ◽

Regression Test ◽

Positive Effect

This study aims to see the influence of corporate governance and business strategy on going concern companies. Sampling method using purposive random sampling that is manufacturing company listed in Bursa Efek Indonesia (BEI) or Indonesia Stock Exchange for the year 2012-2014. The research method used multiple linear regression. Test results shown differentiation strategy has a significant positive effect on Companies’s going concern, while cost strategy and corporate governance have no significant effect on Companies’s going concern. Keywords: Good Corporate Governance, Business Strategy and Company’s Going Concern.

Download Full-text

PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2011.v15.i1.196 ◽

2018 ◽

Vol 15 (1) ◽

Author(s):

Gusnardi Gusnardi

Keyword(s):

Corporate Governance ◽

Hypothesis Testing ◽

Internal Control ◽

Audit Committee ◽

Internal Audit ◽

The State ◽

Primary Data ◽

Validity And Reliability ◽

Fraud Prevention ◽

Good Corporate Governance

The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.

Download Full-text

Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kabupaten Badung

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i08.p10 ◽

2020 ◽

Vol 30 (8) ◽

pp. 2025

Author(s):

I Wayan Sukardika ◽

I Wayan Gde Wahyu Purna Anggara ◽

I Made Andika Pradnyana Wistawan

Keyword(s):

Corporate Governance ◽

Balanced Scorecard ◽

Linear Regression Analysis ◽

Survey Method ◽

Rural Credit ◽

Good Corporate Governance ◽

Analysis Technique ◽

General Section ◽

Positive Effect

Transparency, accountability, responsibility, independence and fairness are basic principles in implementing GCG. This study used a survey method with a questionnaire technique that was distributed to 37 BPRs. The sample used was 74 and each of them was taken two respondents from each BPR in the financial section and in the general section in Badung Regency. Determination of the sample using purposive sampling method. The analysis technique used is a simple linear regression analysis using SPSS. This study shows the results that the application of the principles of good corporate governance which includes transparency, accountability, responsibility, independence and fairness has a positive effect on the performance of Rural Credit Banks in Badung Regency. Keywords: Good Corporate Governance; Balanced Scorecard; The Performance.

Download Full-text

PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2011.v15.i1.2283 ◽

2017 ◽

Vol 15 (1) ◽

pp. 130

Author(s):

Gusnardi Gusnardi

Keyword(s):

Corporate Governance ◽

Hypothesis Testing ◽

Internal Control ◽

Audit Committee ◽

Internal Audit ◽

The State ◽

Primary Data ◽

Validity And Reliability ◽

Fraud Prevention ◽

Good Corporate Governance

The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.

Download Full-text

The Role Of Shareholders And Good Corporate Governance In Sharia Banks

IKONOMIKA ◽

10.24042/febi.v3i1.2510 ◽

2018 ◽

Vol 3 (1) ◽

pp. 43

Author(s):

Zulpahmi Zulpahmi ◽

Sumardi Sumardi ◽

Muhammad Akmal

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Linear Regression Analysis ◽

Internal Audit ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Internal Auditor ◽

Good Corporate Governance ◽

Independent Variable

ABSTRACTThe variables used in this research are the role of audit committee and internal audit as the dependent variables and the implementation of good corporate governance as the independent variable. This research employs a purposive sampling to determine the samples based on certain criteria and 3 (three) Sharia banks are obtained since they have met the pre-determined criteria. The primary data are obtained through questionnaires distributed to 43 employees of Audit Committee, Internal Auditor, and GCG as the respondents. This research employs a Multiple Linear Regression Analysis as its technical analysis. The results of this research show that the role of audit committee positively and significantly influences the implementation of good corporate governance. Keywords: Audit Committee, internal audit, implementation of Good Corporate Governance

Download Full-text

Penerapan Good Corporate Governance, Komitmen Organisasi, Gaya Kepemimpinan Transformasional dan Kinerja Karyawan Lembaga Perkreditan Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i03.p06 ◽

2021 ◽

Vol 31 (3) ◽

pp. 591

Author(s):

Ni Luh Putu Diah Cantika Wibawa ◽

Ni Made Dwi Ratnadi

Keyword(s):

Corporate Governance ◽

Transformational Leadership ◽

Organizational Commitment ◽

Leadership Style ◽

Employee Performance ◽

Rural Credit ◽

Good Corporate Governance ◽

Analysis Technique ◽

Transformational Leadership Style ◽

Positive Effect

The purpose of this study was to determine the effect of Good Corporate Governance, organizational commitment, leadership style on the performance of rural credit employee institutions. The population in this study were 122 LPDs in Badung Regency. The analysis technique used was multiple linear regression. Based on the established criteria, 55 LPD samples were taken in Badung Regency. The results of this study indicate that good corporate governance, organizational commitment and transformational leadership style have a positive effect on the performance of LPD employees in Badung Regency. Keywords: Good Corporate Governance; Organizational Commitment; Leadership Style; Employee Performance.

Download Full-text