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

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.

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Pengaruh Motivasi, Lingkungan Keluarga dan Pendidikan Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Reguler

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p01 ◽

2019 ◽

pp. 1

Author(s):

Ni Luh Putri Dea Giantari ◽

I Wayan Ramantha

Keyword(s):

Family Environment ◽

Linear Regression Analysis ◽

Entrepreneurship Education ◽

Multiple Linear Regression Analysis ◽

Accounting Education ◽

Survey Method ◽

Career Motivation ◽

Analysis Technique ◽

Positive Effect

This research was conducted to determine the effect of motivation consisting of career motivation and economics, family environment, accounting education and entrepreneurship education towards the interest in entrepreneurship in regular accounting majors at the Faculty of Economics and Business, Udayana University. The population in this study were students of regular accounting majors, Faculty of Economics and Business, Udayana University class of 2015. Methods: Determination of samples using saturated sampling techniques. The sample in the study amounted to 142 people. The method of data collection is a survey method with a questionnaire. The data analysis technique is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career motivation and economics, family environment, accounting education, and entrepreneurship education had a positive effect on the interest in entrepreneurship in regular accounting majors.Keywords: Motivation, Environment, Education, Interest, Entrepreneurship.

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Good Corporate Governance, Motivasi, Gaya Kepemimpinan dan Kinerja Karyawan

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i04.p09 ◽

2021 ◽

Vol 31 (4) ◽

Author(s):

Ni Kadek Ari Kusna Yanthi ◽

I Wayan Pradnyantha Wirasedana

Keyword(s):

Corporate Governance ◽

Leadership Style ◽

Sampling Method ◽

Banking Sector ◽

Employee Performance ◽

Good Corporate Governance ◽

Analysis Technique ◽

Target Set ◽

Positive Effect

BPD Bali’s bank is a commercial bank engaged in the banking sector. The achievement of Bank BPD Bali's credit targets cannot be separated from employee performance, because with the maximum performance of employees the target set will be achieved. This study aims to determine the effect of GCG, motivation, and leadership style on the performance of employees of Bank BPD Bali’s in Badung Regency. The populations used in this study were 2 branch offices and 7 sub-branch offices in Badung Regency with the determination of the sample using purposive sampling method, the total sampels was 57 respondents. The data analysis technique is multiple linear analysis. The results of the study showed that GCG, motivation, and leadership style had a positive effect on the performance of the employees of Bank BPD Bali’s in Badung Regency, by implementing Good Corporate Governance, motivation and leadership style will improve employee performance. Keywords: Good Corporate Governance; Motivation; Leadership Style; Employee Performance.

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Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i09.p15 ◽

2020 ◽

Vol 30 (9) ◽

pp. 2366

Author(s):

I Gusti Ngurah Gede Bali Sakhya Prawira ◽

Ni Ketut Rasmini

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Good Corporate Governance ◽

Analysis Technique ◽

Savings And Loan ◽

Performance Principles ◽

Positive Effect

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.

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Implementasi Good Corporate Governance, Budaya Organisasi dan Kinerja Manajerial pada Hotel Berbintang di Kabupaten Badung

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i10.p04 ◽

2021 ◽

Vol 31 (10) ◽

pp. 2453

Author(s):

Ni Wayan Prita Wanda Hilldayani ◽

I Gusti Ayu Made Asri Dwija Putri ◽

Ni Putu Sri Harta Mimba ◽

Ni Gusti Putu Wirawati

Keyword(s):

Corporate Governance ◽

Organizational Culture ◽

Regression Analysis ◽

Data Analysis ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Managerial Performance ◽

Good Corporate Governance ◽

Analysis Technique ◽

Positive Effect

Performance is the result of work that can be achieved by a person or group in the company in accordance with the authority and responsibility in an effort to achieve company goals. Badung Regency has the most number of star-rated hotels in Bali. Many factors can affect performance including Good Corporate governance (GCG) and organizational culture. The research objective is to determine the effect of GCG principles and organizational culture on managerial performance. The study was conducted in 61 star hotels in Badung Regency. The data analysis technique used is multiple linear regression analysis. This study shows the results that the variable Independence and Organizational Culture has a positive effect on managerial performance, while the variables Transparency, Accountability, Responsibility and Fairness do not affect managerial performance. Keywords: Managerial Performance; Good Corporate Governance; Organizational Culture.

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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.

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Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v5i2.1308 ◽

2021 ◽

Vol 5 (2) ◽

pp. 109

Author(s):

Putri Nurmala ◽

Akhmad Sigit Adiwibowo

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Linear Regression Analysis ◽

Secondary Data ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Bond Ratings ◽

Good Corporate Governance ◽

Analysis Technique

<em>Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings</em>

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Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v5i1.24275 ◽

2020 ◽

Vol 5 (1) ◽

pp. 84

Author(s):

Gine Das Prena ◽

Reynaldi Mulyana Kusmawan

Keyword(s):

Corporate Governance ◽

Quantitative Analysis ◽

Internal Audit ◽

Linear Analysis ◽

Data Sources ◽

Primary Data ◽

Test Results ◽

Rural Credit ◽

Good Corporate Governance ◽

Positive Effect

This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention

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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v1i2.9994 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Komang Subagiastra ◽

I Putu Edy Arizona ◽

I Nyoman Kusuma Adnyana Mahaputra

Keyword(s):

Corporate Governance ◽

Tax Evasion ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Family Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak. Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

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Implementation Of Good Corporate Governance (Gcg) And Profit-Sharing Financing On Profitability In Sharia Commercial Banks

Dinar : Jurnal Ekonomi dan Keuangan Islam ◽

10.21107/dinar.v8i2.10959 ◽

2021 ◽

Vol 8 (2) ◽

pp. 1-14

Author(s):

Sri Lestari Kurniawati ◽

Zubaidah Nasution

Keyword(s):

Corporate Governance ◽

Commercial Banks ◽

Sampling Method ◽

Descriptive Analysis ◽

Profit Sharing ◽

Significant Positive Effect ◽

Independent Variables ◽

Good Corporate Governance ◽

Analysis Technique ◽

Positive Effect

This study aims to determine the effect of Good Corporate Governance and profit-sharing financing on the performance of sharia commercial banks in Indonesia as measured by profitability. This study is quantitative by using Profitability variables (ROA and ROE) as the dependent variable and Good Corporate Governance and profit-sharing financing (mudharabah, musyarakah) as independent variables. The purposive sampling was used as the sampling method in order to obtain 10 Sharia Commercial Banks (SCB) with a study period of 2009-2018. The analysis technique used is descriptive analysis and statistical analysis of panel data with eviews 8.0. The results of the study stated that Good Corporate Governance and mudhorobah profit-sharing had a significant positive effect on profitability (ROA and ROE).

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Kompensasi Memoderasi Pengaruh Partisipasi Penganggaran Pada Budgetary Slack

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p30 ◽

2019 ◽

pp. 2460

Author(s):

I Putu Widhi Nugraha Putra Suherman ◽

Luh Gede Krisna Dewi

Keyword(s):

Organizational Performance ◽

Sampling Method ◽

Good Governance ◽

Survey Method ◽

Budgetary Slack ◽

Analysis Technique ◽

Budgetary Participation ◽

The Relationship ◽

Positive Effect

This study aims to determine the effect of budgeting participation on budgetary slack in the Regional Organization of Badung Regency with moderated variable compensation. The population in this study were authorized officials in budgeting, namely 38 Badung District OPD. Determination of samples in this study using purposive sampling method. Total number of respondents was 143 respondents. The data collection method used is the survey method. The data analysis technique used is moderation regression analysis. The results of this study indicate that budgetary participation has a positive effect on budgetary slack, and compensation can weaken the relationship between budgetary participation and budgetary slack. The results of this study are expected to be able to provide a view for the parties involved in budgeting in the Badung District OPD so that decision making and policy determination in the future can minimize budgetary slack, improve organizational performance, and create good governance. Keywords: Budgeting participation, compensation, budgetary slack

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