Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat

The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of “Bank Perkreditan Rakyat” ( rural banks), and the role of local culture “Tri Hita Karana “to the BPR’s performance. The population is all BPR located in Badung and Denpasar. The samples using purposive sampling method. The data in this study were collected using a questionnaire are distributed directly to the object of research. “BPR” number into the sample in this study was 65 Banks. Data analyzed by model Multiple Regression Analysis. The research result show that the principles of corporate governance and the local cultural effect on the performance of BPR in Badung and Denpasar. “Bank Perkreditan Rakyat”. The implication of the study is important for the government to solve the economic problem using Corporate Governance and Tri Hita Karana concept.

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PENGARUH FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

AKUNTABILITAS ◽

10.29259/ja.v13i1.9481 ◽

2019 ◽

Vol 13 (1) ◽

pp. 69-82

Author(s):

Erma Setiawati ◽

Mujiyati Mujiyati ◽

Erma Marga Rosit

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Earnings Management ◽

Cash Flow ◽

Free Cash Flow ◽

Leverage Effect ◽

Purposive Sampling ◽

Good Corporate Governance

This research aimed to examine the effect of free cash flow and leverage to earnings management.This study also examines the role of good corporate governance as measured by the index Government in moderating influence of free cash flow and leverage on earnings management. This research was conducted in the company are listed in the JakartaIslamicIndex(JII)from2015-2017 and unlisted in the Bursa Efek Indonesia(BEI).The sample is determined by purposive sampling with 45 samples. This analysis uses regression analysis moderation (MRA). The results of the research indicate where (1) free cash flow significant effect on earnings management, (2) no leverage effect on earnings management, (3) good corporate governance as measured by the index of corporate governance is not able to moderate the influence of free cash flow and earnings management

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Corporate Governance: Principles and Objectives

Vision The Journal of Business Perspective ◽

10.1177/09722629x98002002004 ◽

1998 ◽

Vol 2 (2) ◽

pp. 18-22

Author(s):

N. Vittal

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Financial Institutions ◽

Code Of Conduct ◽

Ethical Values ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Fundamental Value ◽

The Government

Corporate Governance provides the fundamental value framework for the culture of an organisation which ensures efficient functioning of enterprises on sound ethical values and principles. Corporate governance has become a necessity, especially since 1991, when India made a U-turn in its economic policy and the revised policy of the government was aimed at attracting funds from foreign financial institutions. The primary resonsibiity of good corporate governance is that of the Board of Directors. For better corporate governance the boards should perform the role of monitoring the functioning of an organisation, without at the same time reducing the effectiveness of the management by interfering with their day-to-day matters. One of the impediments in the way of good corporate governance is corruption. The three factors within any system which generate corruption are: scarcity, lack of transparency and delay. If these three problems are tackled effectively, corruption can be checked to a great extent. As far as public sector undertakings are concerned, the “Code of Conduct and Ethics” should facilitate the redesigning of the PSEs.

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ANALISA MANAJEMEN PEMBIAYAAN MACET (STUDI PADA BMT MITRA MUAMALAH JEPARA)

ISLAMICONOMIC Jurnal Ekonomi Islam ◽

10.32678/ijei.v9i1.87 ◽

2018 ◽

Vol 9 (1) ◽

Author(s):

AAN ZAINUL ANWAR ◽

RUDI JOKO LAKSONO ◽

DARWANTO DARWANTO

Keyword(s):

Corporate Governance ◽

Financial Institution ◽

Snowball Sampling ◽

Interactive Analysis ◽

Good Corporate Governance ◽

Analysis Technique ◽

Result Show ◽

Financing Risk ◽

Approach Method

Abstrak. Analisa Manajemen Pembiayaan Macet (Studi Pada BMT Mitra Muamalah Jepara). Hampir setiap lembaga keuangan baik konvensional maupun syariah yang menyalurkan dana mengalami risiko pembiayaan masalah keuangan. Oleh karena itu, perlu dilakukan penelitian bagaimana pengelolaan pembiayaan macet pada lembaga keuangan syariah. Penelitian ini menganalisis dan menggambarkan penerapan Tata Kelola Perusahaan yang Baik (Good Corporate Governance - GCG) dalam pengelolaan pembiayaan dan menggambarkan strategi kebijakan dalam mengatasi pembiayaan macet yang ada di BMT Mitra Muamalah Jepara pada tahun 2015-2016, dengan metode pendekatan kualitatif (wawancara, observasi dan dokumentasi). ) Informan dalam penelitian ini adalah pemangku kepentingan BMT Mitra Muamalah Jepara dengan teknik purposive dan snowball sampling. Metode analisis dengan teknik analisis interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa penerapan tata kelola perusahaan (GCG) pengelolaan pembiayaan buruk cukup baik dan dapat diterapkan untuk mengatasi masalah kredit macet yang terjadi di BMT Mitra Muamalah. Strategi untuk mengatasi kredit macet adalah membentuk tim perbaikan dan memperkuat prosedur operasi standar (SOP) pembiayaan dan memaksimalkan peran Account Officer (AO) sebagai pelaksana utama dalam proses pembiayaan penghentian non-performing.Abstract. Analysis of Financing Management Loss (Study on BMT Mitra Muamalah Jepara). Almost every financial institution both conventional or sharia that distributed funds experienced financing risk of financial problem. Therefore, it is necessary to research how the management of financial institutions especially sharia make efforts to minimize the financing of jams. This paper analyses and describes the implementation of Good Corporate Governance (GCG) in the management of financing and describes the policy strategy in overcoming the existing stalled financing in BMT Mitra Muamalah Jepara in 2015-2016, with qualitative approach method (interviews, observation and documentation) and trianggulasi techniques. Informants in this research are stakeholder BMT Mitra Muamalah Jepara by using purposive technique and snowball sampling. Method analyze with interactive analysis technique of Miles and Huberman. The result show that the implementation of corporate governance (GCG) on the management of bad financing has been quite good and can be applied to solve the problem of bad debts that occurred in BMT Mitra Muamalah. The strategy to overcome bad debts is to form a remedial team and strengthen standard operating procedures (SOP) of financing and maximize the role of Account Officer (AO) as the main implementer in the process of financing the termination of non-performing.

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KEBANGKRUTAN LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN ANALISIS BERBAGAI FAKTOR

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v4i1.17250 ◽

2019 ◽

Vol 4 (1) ◽

Author(s):

Komang Adi Kurniawan Saputra ◽

A.A. Ayu Erna Trisnadewi ◽

Putu Budi Anggiriawan ◽

Putu Gede Wisnu Permana Kawisana

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Analysis ◽

Multiple Regression Analysis ◽

Legal Protection ◽

Active Role ◽

Good Corporate Governance ◽

Managerial Competence ◽

Questionnaire Method

This study aims to examine several factors that influence the bankruptcy of LPDs in Buleleng Regency, the factors in question are legal protection, managerial competence, good corporate governance, the active role of citizens and the role of internal supervisory bodies. In this study using a questionnaire method with 63 respondents namely LPD managers and for data analysis use multiple regression analysis. The results of this study state that only the manager's competence and the role of internal supervisory bodies have an influence on the potential of LPD bankruptcy, while legal protection variables, good corporate governance and the active role of citizens do not affect the potential for bankruptcy LPD in Buleleng Regency.

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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.

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Determinants of Good Corporate Governance (Empirical Studies on Companies Listed on The IDX)

SENTRALISASI ◽

10.33506/sl.v11i1.1505 ◽

2022 ◽

Vol 11 (1) ◽

pp. 67

Author(s):

Riza Praditha ◽

Megawati Megawati ◽

Lasty Agustuty

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Empirical Studies ◽

Ownership Concentration ◽

Company Size ◽

Test Results ◽

Good Corporate Governance

The purpose of this study is the role of ownership concentration, firm size, and leverage in influencing good corporate governance. This research design is quantitative. The population used is 45 companies indexed LQ45 on the Indonesia Stock Exchange and with the Purposive Sampling method, obtained 17 companies with 3 years of observation, so the number of samples in this study is 51. The results show that the concentration of ownership, company size, and leverage have a significant effect. The test results show a positive and significant effect on the implementation of corporate governance partially for each variable and simultaneously for all variables.

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The Effects of Good Corporate Governance and Company Status on The Company Financial Performance

International Journal of Scientific Research in Science and Technology ◽

10.32628/ijsrst218462 ◽

2021 ◽

pp. 348-359

Author(s):

Rahmadoni

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Linear Regression ◽

Financial Performance ◽

Significant Influence ◽

Analytical Method ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Good Corporate Governance

This study aims to examine the effect of Good Corporate Governance (GCG) and company status on the company's financial performance in companies participating in the 2015-2019 CGPI rating program organized by IICG and SWA Magazine. The sampling method of this research is purposive sampling method and follows certain criteria resulting in 13 sample companies. The analytical method of this research is multiple linear regression analysis with SPSS (Statistical Product and Service Solution) application tools. The results of the study indicate that Good Corporate Governance and company status have a significant influence on the company's financial performance and company status also has a significant influence on Good Corporate Governance.

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ANALISIS PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i1.5246 ◽

2019 ◽

Vol 5 (1) ◽

pp. 123

Author(s):

Hanggi Arinda ◽

Susi Dwimulyani

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Collection ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Sales Growth ◽

Good Corporate Governance

The purpose of this study was to examine the influence of profitability, leverage, sales growth, and audit quality to tax avoidance moderated good corporate governance. The population in this study is the registered manufacturing companies in Indonesia Stock Exchange in 2011 until 2017. Election samples by purposive sampling method . The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with technique of documentation. Data were analyzed using multiple regression analysis with SPSS. Based on the analysis, it can be concluded that profitability positively affect tax avoidance and leverage negatively affect to tax avoidance. Good corporate governance can only weaken the positively effect of the profitability to tax avoidance.

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GOOD CORPORATE GOVERNANCE DAN RASIO HUTANG PERUSAHAAN

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v4i1.1345 ◽

2014 ◽

Vol 4 (1) ◽

pp. 16

Author(s):

Novi Runiati ◽

Tina Sulistiyani

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Multiple Regression Analysis ◽

Firm Size ◽

Significant Influence ◽

Sampling Method ◽

Total Sample ◽

Analysis Method ◽

Good Corporate Governance ◽

Independent Variable

The aim of this research is to investigate the influence of corporate governance, and firm size to leverage. Good corporate governance that used in this research is Corporate Governance Perception Index (CGPI). The independent variable that use in this research is leverage such as Debt to Total Aktiva and Debt to Total Shareholder Equity. The sample in this research are companies which were listed in Corporate Governance Perception Indeks in the year of 2010-2013 in SWA Magazine of publication. Total sample in this research are 11 companies that selected with purposive sampling method. This research uses multiple regression analysis method to investigate the influence of corporate governance and firm size to leverage. The results of this research indicate that good corporate governance had negative significant influence to debt to total aktiva and total shareholder equity. The firm size had no significant influence to debt to total aktiva and total shareholder equity.

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PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

10.31219/osf.io/h9xgp ◽

2019 ◽

Author(s):

Elvina Agustin ◽

Aminar Sutra Dewi

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Financial Performance ◽

Audit Committee ◽

Hypothesis Test ◽

Secondary Data ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Data Regression

The financial performance of State-Owned Enterprises has decreased from 2015 to Q1 2016 because of rising NPLs or bad loans. The role of the organization in the company will give effect to the financial performance. This study aims to determine the influence of the Board of Commissioners, Audit Committee, and Leverage on Performance Banking finance. The sample used is the financial sector companies in the year 20012-2016 amounted to 45 samples. The type of data used is secondary data. The hypothesis in this research is tested by using panel data regression analysis. The result of the hypothesis test shows that the board of commissioners has negative and insignificant effect, the audit committee has positive and insignificant impact on the company's financial performance (ROA). Leverage has a negative and insignificant impact on ROA.

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