scholarly journals Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan

2021 ◽  
Vol 31 (6) ◽  
pp. 1592
Author(s):  
Putu Purnama Dewi ◽  
Ni Putu Eni Suwantari ◽  
I Putu Dharmawan Pradhana
Keyword(s):  
Corporate Governance ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Banking Institutions ◽  
Sample Method

The purpose of this study is to identify the factors that influence the prevention of fraud in banking institutions including the implementation of good corporate governance, the application of the tri hita karana culture and the existence of a whistleblowing system. The location of this research is the Regional Development Bank (BPD) Bali with a population of all staff of BPD Bali Renon branch with a total sample of 96 respondents and using the saturated sample method. The analysis technique applied is multiple linear regression analysis. The findings in this study illustrate that the implementation of good corporate governance, the application of the tri hita karana culture, and the whistleblowing system in the company illustrates a significant positive effect on fraud prevention efforts at Bank BPD Bali. Keywords: Good Corporate Governance; Tri Hita Karana Culture; Whistleblowing System; Fraud Prevention.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD

2019 ◽  
Vol 1 (1) ◽  
pp. 55-60
Author(s):  
Pratomo Cahyo Kurniawan ◽  
Khairina Nur Izzaty
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Control And Prevention

This research was conducted to examine the effect of good corporate governance and internal control on fraud prevention. The study was conducted at BPR Gunung Rizki. A common problem in this study is that there are still cases of fraud that can threaten the company's going concern. The sampling technique used is total sampling using all members of the population. The technique of collecting data using a questionnaire distributed to all employees except the hygiene and security department. The analysis technique used is multiple linear regression analysis. The results of the analysis show that good corporate governance has a positive effect on fraud prevention. The results of the second analysis show that there is a positive influence between internal control and prevention of fraud.

Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi

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>

scholarly journals PENGARUH RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH

2020 ◽  
Vol 9 (4) ◽  
pp. 1338
Author(s):  
I Putu Agus Sudarmana ◽  
Gede Mertha Sudiartha
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Local Revenue ◽  
Local Taxes ◽  
Analysis Technique ◽  
Saturated Sample ◽  
The Government ◽  
Sample Method

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD

scholarly journals Pengaruh Alokasi Belanja Operasi dan Belanja Modal pada Indeks Pembangunan Manusia

2019 ◽  
pp. 1632 ◽  
Author(s):  
Ida Ayu Tari Purnama Sasti ◽  
Made Yenni Latrini
Keyword(s):  
Human Development ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Development Index ◽  
Operating Expenditure ◽  
Analysis Technique ◽  
Saturated Sample

This study aims to obtain empirical evidence regarding the effect of operating expenditure and capital expenditure allocation on the human development index. This research was conducted in 9 regencies / cities in the province of Bali. The population in this study is the entire Report on Realization of Regional Revenues and Expenditures and the Human Development Index of all Regency / City of the Province of Bali in 2013-2017. The method of determining the sample used is a saturated sample, with a total sample of 45 observations. The data analysis technique used is multiple linear regression analysis. Based on the results of the study indicate that operating expenditure has an effect on the human development index and capital expenditure has no effect on the human development index. Keywords: Operating expenditure, capital expenditure, human development index

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 209
Author(s):  
Irwan Abdi Nugroho ◽  
Kartika Hendra Ts ◽  
Suhendro Suhendro
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Financial Reports ◽  
Good Corporate Governance ◽  
Analysis Technique

This study aims to determine, test and analyze Liquidity, Capital Adequacy, Firm Size, Good Corporate Governance and Profitability of banking companies in Indonesia that are listed on the Indonesia Stock Exchange (BEI), the quarterly financial reports of 29 banking companies for the 2015-2018 period. This research is a quantitative research. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI). The sample in this study was taken using a purposive sampling method that met the sample criteria desired by the researcher. The data used in this study were in the form of documentation. The data analysis technique used in this research is multiple linear regression analysis and classical assumption test. Based on these results, what is done shows that Liquidity, Capital Adequacy, Firm Size and Good Corporate Governance affect the profitability of banking companies.

scholarly journals Pengaruh Budaya Organisasi dan Good Corporate Governance terhadap Kinerja Karyawan di RSUD K.H. Daud Arif Kuala Tungkal Jambi

2020 ◽  
Vol 11 (2) ◽  
pp. 71
Author(s):  
Azizah Azizah ◽  
Muhammad Emil
Keyword(s):  
Corporate Governance ◽  
Organizational Culture ◽  
Quantitative Research ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Cultural Variables ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Calculation Results

specific and detailed objectives of this study are another way to analyze the partial and simultaneous influence of organizational culture and Good Corporate Governance on employee performance at K.H. Daud Arif Kuala Tungkal Jambi Hospital. The method used is quantitative research with the design of the research used is survey research for descriptive and expansive purposes. The population of 342 employees and the technique of withdrawal of samples on a non probability. The sample in this study was taken 10% of the population, resulting in a sample of 34 employees. The data analysis technique used in this study is multiple linear regression analysis. The results showed that 1) partially obtained calculations and discussions that the cultural variables of the organization (X1) had a significant positive effect on employee performance (Y) where the calculation results showed a t count of 3,349 > t table of 1,697 to H0 rejected and H1 accepted and for good corporate governance variables (X2) shows there is a significant influence on employee performance (Y), obtained calculation t count of 2,067 > t table 1,697 so that H0 is rejected and H1 is accepted , and 2) simultaneously organizational culture (X1) and good corporate governance (X2), a significant impact on employee performance (Y), obtained a calculation of F count of 7,643 > F table 3.30 so that H0 is rejected and H1 is accepted.

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

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.

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

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.

scholarly journals Determinan nilai perusahaan

2019 ◽  
Vol 3 (2) ◽  
pp. 38-47
Author(s):  
Darti Djuharni ◽  
Vanyah Jessica Rajani
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Equity Ratio

Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance (GCG), profitabilitas, dan leverage terhadap nilai perusahaan. Metode yang digunakan adalah analisis regresi linier berganda dengan jumlah sampel sebanyak 39 dari 13 perusahaan sub sektor pertambangan. Hasil penelitian menunjukkan Good Corporate Governance, yang diproksikan dengan kepemilikan institusional dan kepemilikan managerial, profitabilitas dengan proksi Return On Equity (ROE), dan leverage menggunakan proksi Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan. Abstract The purpose of this study is to determine the effect of Good Corporate Governance (GCG), profitability, and leverage on firm value. The method used is multiple linear regression analysis with a total sample of 39 out of 13 mining sub-sector companies. The results of the study indicate Good Corporate Governance, which is proxied by institutional ownership and managerial ownership, profitability with proxy Return On Equity (ROE), and leverage using the proxy Debt to Equity Ratio (DER) to affect the value of the company.

scholarly journals Pengaruh Profesionalisme, Independensi dan Pelatihan Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Provinsi Bali

2019 ◽  
pp. 1472
Author(s):  
Ni Putu Haris Candra Devi ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Depth Information ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Questionnaire Method ◽  
Sample Method

The purpose of this study is to obtain empirical evidence of the influence of professionalism, independence and auditor training on auditor performance. The location of this research is at the Public Accountant Office (KAP) in Bali Province in 2018 and has been registered with the Indonesian Institute of Certified Public Accountants (IAPI). The method of determining the sample used in this study is the saturated sample method. The method of data collection in this study is the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that professionalism, independence and auditor training have a positive effect on auditor performance. This research is expected to provide more in-depth information and understanding, and it is hoped that the auditor can uphold the professionalism and independence when conducting audits, so that the auditor's performance will be good. Keywords: Professionalism, independence, auditor training, auditor performance

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