scholarly journals Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi

2020 ◽  
Vol 30 (10) ◽  
pp. 2471
Author(s):  
Ni Putu Gita Darmayanti ◽  
Ni Made Dwi Ratnadi ◽  
Ayu Aryista Dewi ◽  
Gerianta Wirawan Yasa
Keyword(s):  
Corporate Governance ◽  
Organizational Culture ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Research Population ◽  
Culture Performance ◽  
The Relationship ◽  
Positive Effect

This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance. Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.

scholarly journals Tax Planning To Increase The Value Of The Company

2020 ◽  
Vol 30 (1) ◽  
pp. 194
Author(s):  
Naniek Noviari ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Technique ◽  
Tax Planning ◽  
Company Value ◽  
Good Corporate Governance ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to examine the effect of good corporate governance on firm value, and (3) the moderating effect of good corporate governance on the relationship of tax planning and firm value. The study population is all companies registered in the Indonesian Corporate Governance Forum (FCGI) in 2012-2017. The sample was chosen based on purposive sampling technique. The number of companies selected as a sample of 9 companies, thus obtained 54 observations during the study period. The study uses descriptive statistical analysis and moderated regression analysis (MRA). The results of the study prove (1) tax planning does not increase company value, (2) good corporate governance has a positive effect on company value, and (3) good corporate governance moderates the effect of tax planning on firm value.Key Words: Tax Planning; Company Value; Good Corporate Governance.

scholarly journals Good corporate governance moderate the effect of financial performance on firm value

2021 ◽  
Vol 8 (1) ◽  
pp. 91-101
Author(s):  
Ni Pande Putu Wita Irwanti ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Good Corporate Governance ◽  
Independent Variable ◽  
The Relationship ◽  
Positive Effect

This study aims to determine how the effect of financial performance on firm value with corporate governance as a moderating variable in the income smoothing companies listed on the Indonesia Stock Exchange 2015-2020. This study uses one independent variable (financial performance), one dependent variable (firm value), and one moderating variable (Good Corporate Governance). The sample used in this study were 40 income smoothing companies listed on the Indonesia Stock Exchange from 2015 to 2020 with a total of 240 pieces of data. The sampling technique used in this study was the purposive sampling technique. The results of hypothesis testing indicate that financial performance has a positive effect on firm value. Corporate governance can moderate the relationship between financial performance and firm value.

scholarly journals The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions

2021 ◽  
Vol 4 (1) ◽  
pp. 96-103
Author(s):  
I Gede Cahyadi Putra ◽  
I Ketut Sunarwijaya ◽  
I Gusti Ngurah Bagus Gunadi
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Good Corporate Governance ◽  
Saturated Sample ◽  
The Relationship ◽  
Positive Effect ◽  
Credit Institutions

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.

scholarly journals PENGARUH KOMPETENSI DAN BUDAYA ORGANISASI PADA KINERJA PENYUSUN LAPORAN KEUANGAN SATUAN KERJA MELALUI KOMITMEN ORGANISASI

2017 ◽  
pp. 2789
Author(s):  
Veryanto Adi Prakoso ◽  
Ni Made Dwi Ratnadi ◽  
IGAM Asri Dwija Putri
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Path Analysis ◽  
Empirical Evidence ◽  
Sampling Technique ◽  
Questionnaire Data ◽  
Work Unit ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to obtain empirical evidence of the influence of competence, organizational culture on performance of the financial report's authors work unit ministry/institutions through organizational commitment. The research was conducted at the working unit ministries / agencies in the area of ??payment KPPN Denpasar. Samples used as many as 144 respondents using purposive sampling technique. Data is collected using a questionnaire. Data were analyzed using Path Analysis. The results of this study indicate that competence of a positive effect on the performance of financial report's authors, organizational culture of positive effect on performance financial report's authors, organizational commitment of a positive effect on the performance of financial report's authors, competency of positive effect on organizational commitment of financial report's authors, organizational culture had no effect on organizational commitment of financial report's authors, competence of positive effect on the performance of the financial report's authors through organizational commitment and organizational culture of positive effect on the performance of the financial report's authors through organizational commitment.

scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA

2020 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Adhitya Rechandy Christian Santoso
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
The Board Of Directors ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study discusses the application of corporate governance to the performance of family companies in Indonesia. The relationship of corporate governance in this study was proxied with an independent board of commissioners, the size of the board of directors, and the size of the audit board. The measurement of the financial performance of this study uses Return On Assets (ROA) with a sample of research companies listed on the Indonesia Stock Exchange in the 2014-2018 period.The sampling method in this study uses purposive sampling and data analysis using multiple linear regression with the help of SPSS 21.The results of data analysis, the proportion of independent commissioners and the size of the board of directors had a significant positive effect on the variable size of the audit board not having a significant effect.

scholarly journals PENGARUH INDEPENDENSI DEWAN PENGAWAS SYARIAH DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE UNTUK MENINGKATKAN KINERJA BMT

2017 ◽  
Vol 3 (01) ◽  
pp. 77
Author(s):  
Iin Emy Prastiwi
Keyword(s):  
Corporate Governance ◽  
Survey Research ◽  
Sampling Method ◽  
Balance Sheet ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Test Reliability ◽  
Reliability Test ◽  
Good Corporate Governance ◽  
Convenience Sampling

This study aims at determining the contribution of the independence Sharia Supervisory Board and Good Corporate Governance individually and simultaneously to the performance of the BMT  in  Sukoharjo  and  Karanganyar.  This  study  was  a  survey  research  with  a  quantitative approach. The populations in this study were the manager and supervisor of BMT. The sampling technique was a convenience sampling method possible. Samples taken as many as 30 data were spread at 9 BMT in Sukoharjo, and 6 BMT in Karanganyar. Data were taken by using a questionnaire and the analysis of the balance sheet and profit and loss. Testing of instruments used validity test, reliability test, test of sub-structures I, II, and III and then are analyzed by Path Analysis. The results in this study are: (1) the independency of the Sharia Supervisory Board affects significantly positive on the Good Corporate Governance of 65.4%. (2) the independence of the Sharia Supervisory Board affects significantly negative on the performance of 0,244, (3) Good Corporate Governance affects significantly positive on the performance of 1,125. (4) The independency of the Sharia Supervisory Board and Good Corporate Governance affect significantly positive on the performance of 88.1%.

scholarly journals Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah

2018 ◽  
Vol 1 (1) ◽  
pp. 131
Author(s):  
Surepno Surepno ◽  
Minoto Minoto
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Empirical Evidence ◽  
Commercial Bank ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Research Data ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Good Corporate Governance

This study aims to analyze and obtain empirical evidence of the contribution of Good Corporate Governance on return on assets (ROA) as a proxy of sharia banking profitability in the period of 2010-2016. Populations of this research are sharia commercial bank registered in Bank Indonesia in the period of 2010 to 2016. By using purposive sampling technique, there are 7 sharia banks from 13 sharia banks in Indonesia during the period of 2010-2016. Furthermore, research data is obtained from GCG reports that have been published by sharia banking in the period of 2010-2016. The data is analyzed by descriptive analysis and regression analysis. Results show that GCG not contribution for profitability proxied by ROA. Based on the results, it can be concluded that Good Corporate Governance does not affect the profitability of sharia banking. Good Corporate Governance in sharia banking is still not effective and efficient as described by high remuneration and special facilities received by the board in sharia banking.

scholarly journals Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Bank Umum Syariah

2020 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Aida Maudi ◽  
Amrizal Amrizal ◽  
Rizky Maulana Pribadi ◽  
Silvi Reni Cusyana
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Commercial Bank ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This research is to empirically examine the effect of corporate social responsibility (CSR), good corporate governance (GCG), and zakat on profitability with company size being a moderating variable. The sample was selected utilizing a purposive sampling technique using 35 samples obtained from the Sharia Commercial Bank financial statements for the 2012-2018 periods. These results prove that CSR and zakat also have a significant effect on profitability, besides CSR cannot affect profitability. Company size can moderate the relationship between CSR and GCG with profitability, While the size of the company weakens the relationship of zakat with profitability.

scholarly journals Budaya Organisasi, Lingkungan Kerja, Kompensasi dan Kinerja Karyawan di Koperasi Pasar Srinadi Klungkung

2021 ◽  
Vol 31 (5) ◽  
pp. 1110
Author(s):  
Ni Putu Maetri Megantari ◽  
Ida Bagus Putra Astika
Keyword(s):  
Organizational Culture ◽  
Work Environment ◽  
Sampling Method ◽  
Employee Performance ◽  
Empirical Studies ◽  
Sampling Technique ◽  
Additional Information ◽  
Analysis Technique ◽  
Positive Effect ◽  
Culture Work

The purpose of this study was to obtain empirical evidence of the influence of organizational culture, work environment and compensation on employee performance at the Srinadi Klungkung Market Cooperative. This research was conducted at the Srinadi Klungkung Market Cooperative. The number of samples taken as many as 50 employees accounting and finance section, with non probability sampling method with purposive sampling technique. Data collection is done through a questionnaire. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, work environment and compensation had a positive effect on employee performance. This shows that with a good organizational culture and environment, and giving compensation to employees, employee performance will increase. The results of this study can provide additional information in empirical studies regarding the influence of organizational culture, work environment and compensation on employee performance. Keywords: Organizational Culture; Work Environment; Compensation; Employee Performance.

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