scholarly journals Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City)

2021 ◽  
Vol 4 (2) ◽  
pp. 103
Author(s):  
Netty Herawaty ◽  
Riski Hernando
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
City Government ◽  
Primary Data ◽  
Equation Modeling ◽  
Regional Government ◽  
Fraud Prevention ◽  
Good Corporate Governance

This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.

scholarly journals Bagaimana Good Corporate Governance (GCG) dalam Keberlanjutan Perusahaan?

2020 ◽  
Vol 3 (2) ◽  
pp. 225
Author(s):  
K. Kurniyati ◽  
K. Khairiyani
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Price ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Good Corporate Governance

<p>This research aimed to examine the effect of Good Corporate Governance (GCG) on firm value. Good Corporate Governance (GCG) was measured by the Corporate Governance Perception Index (CGPI). CGPI was assessed by the Indonesian Institute of Corporate Governance (IICG), an independent institute that was conducting the development of Good Corporate Governance in Indonesia. The firm value was reflected by the stock price, PBV (Price to Book Value), and Tobin’s Q. This study used ten firms as a sample consistently listed in the Indonesian Stock Exchange and followed the CGPI program during 2014-2019. The sample was determined by using purposive sampling. Analysis of data in this study used Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3rd version. The result showed that CGPI reflected Good Corporate Governance affected firm value (stock price, PBV, and Tobin’s Q).</p>

scholarly journals Can Information Technology and Good Corporate Governance Be Used by Internal Control For Fraud Prevention?

2019 ◽  
Vol 8 (3) ◽  
pp. 5556-5567
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
Internal Control ◽  
Random Sampling ◽  
Primary Data ◽  
Fraud Prevention ◽  
Construction Companies ◽  
Good Corporate Governance ◽  
The Relationship ◽  
Control Tool

The purpose of this research was to know the effect of using information technology (IT) in fraud prevention, the effect of good corporate governance (GCG) in fraud prevention, the effect of the moderators of internal control tools on the relationship between the use of information technology with fraud prevention, and the effect of the moderators of internal control tools on the relationship between good corporate governance and fraud prevention. The object of the research is construction companies in Tangerang, with 37 respondents as the sample using purposive non random sampling. Primary data by distributing questionnaires. The results of this research indicate: 1) The use of information technology has a significant effect in fraud prevention; 2) Good corporate governance has an effect; 3) The internal control tool moderates between the use of information technology and fraud prevention; and 4) The internal control tool moderates between good corporate governance and prevention fraud.

scholarly journals Analysis of Banking Risk, Good Corporate Governance, Capital and Earning Influences on the Indonesia’s Commercial Bank Performances

2021 ◽  
Author(s):  
M. Nuruddin Subhan
Keyword(s):  
Corporate Governance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Structural Equation ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Good Corporate Governance ◽  
Bank Soundness

This study aims to analyze the effect of commercial bank soundness in Indonesia based on Bank Indonesia regulation number 13/24/DPNP date 25 October 2011, which concern on the implementation guide for Bank Regulation in Indonesia number 13/1/PBI/ 2011 on assessment of bank healthy. In general, those assessments cover risks, good corporate governance (GCG), earning and capital. While, the performance of commercial bank is measured based on credit growth and profit growth. A total of 45 commercial banks listed on the Indonesia Stock Exchange are the population of the study which will be analyzed using the structural equation modeling program - partial least square (SEM-PLS). The results show that credit risk, GCG and earnings have no effect on bank’s performance in Indonesia. Market risk, liquidity risk and capital negatively affect the performance of commercial banks in Indonesia. This research is expected to contribute to the policy making of central banks and also commercial bank organization in particular to improve their performance. This research also contributes to the theory by enriching the discussion on related themes.

scholarly journals Analysis of Banking Risk, Good Corporate Governance, Capital and Earning Influences on the Indonesia’s Commercial Bank Performances

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
M. Nuruddin Subhan ◽  
Keyword(s):  
Corporate Governance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Structural Equation ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Good Corporate Governance ◽  
Bank Soundness

This study aims to analyze the effect of commercial bank soundness in Indonesia based on Bank Indonesia regulation number 13/24/DPNP date 25 October 2011, which concern on the implementation guide for Bank Regulation in Indonesia number 13/1/PBI/ 2011 on assessment of bank healthy. In general, those assessments cover risks, good corporate governance (GCG), earning and capital. While, the performance of commercial bank is measured based on credit growth and profit growth. A total of 45 commercial banks listed on the Indonesia Stock Exchange are the population of the study which will be analyzed using the structural equation modeling program - partial least square (SEM-PLS). The results show that credit risk, GCG and earnings have no effect on bank’s performance in Indonesia. Market risk, liquidity risk and capital negatively affect the performance of commercial banks in Indonesia. This research is expected to contribute to the policy making of central banks and also commercial bank organization in particular to improve their performance. This research also contributes to the theory by enriching the discussion on related themes.

scholarly journals Peran Kinerja Keuangan dalam Memediasi Islamic Corporate Governance terhadap Fraud

2021 ◽  
Vol 6 (1) ◽  
pp. 418
Author(s):  
Siti Juariah ◽  
Dinnul Alfian Akbar ◽  
Titin Hartini
Keyword(s):  
Corporate Governance ◽  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Good Corporate Governance ◽  
Illegal Acts

Fraud dapat didefinisikan sebagai penyimpangan atau perbuatan melanggar hukum (Illegal Acts) yang dilakukan dengan sengaja, untuk tujuan tertentu Penipuan dalam pandangan Islam adalah perbuatan tercela, karena sudah merugikan orang lain. Jika manusia melakukan penipuan maka orang tersebut tidak menghargai kejujuran dalam mencapai suatu tujuan. Penelitian ini bertujuan untuk menganalisis pengaruh variabel independen yaitu Shariah Compliance terhadap Fraud sedangkan Kinerja Keuangan sebagai variabel mediator. Penelitian ini menggunakan data sekunder yang berasal dari Laporan Tahunan dan Laporan Good Corporate Governance 2015-2019 Perbankan Syariah yang terdaftar di Bank Indonesia. Penelitian ini menggunakan software Structural Equation Modeling (SEM), khususnya Partial Least Square (PLS). Hasil penelitian ini adalah: Islamic Corporate Governance berpengaruh negatif terhadap Fraud; Islamic Corporate Governance berpengaruh signifikan positif terhadap Kinerja Keuangan; Kinerja Keuangan berpengaruh signifikan negatif terhadap Fraud; dan Kinerja Keuangan Memediasi pengaruh Islamic Corporate Governance terhadap Fraud. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan penelitian asosiatif atau relasional. Populasi dalam penelitian ini adalah seluruh karyawan tetap PT. Musi Hutan Persada Provinsi Sumatera Selatan yang berjumlah 108 orang. Pengambilan sampel yang digunakan oleh peneliti adalah sampling sensus yang diperoleh 50 responden. Teknik analisis data yang digunakan adalah regresi berganda yang diolah dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa Serikat Pekerja dan Hubungan Industrial berpengaruh positif dan signifikan terhadap Kesejahteraan Karyawan Tetap pada PT. Musi Hutan Persada Provinsi Sumatera Selatan.

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

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.

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

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. 

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) MAKRO EKONOMI SIZE TERHADAP INVESTMENT DECISION DAN VALUE OF THE FIRM DENGAN PROFITABILITAS SEBAGAI VARIBEL INTERVENING SERTA FINANCING DECISION SEBAGAI VARIABLE MODERATING (Studi Pada Perusahaan Jasan Konstruksi BUMN Yang Listed Di PT Bursa Efek Indonesia)

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Sugiarto Sugiarto
Keyword(s):  
Corporate Governance ◽  
Investment Decision ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Moderator Variable ◽  
Corporate Values ◽  
Good Corporate Governance ◽  
Financial Decision ◽  
Significant Size

The purpose of this study is to analyze variables that related to investment decisions and corporate values of companies which listed at Bursa Efek Indonesia. Samples of this research are; (1) PT. Adhi Karya (Persero) Tbk, (2) PT. Pembangunan Perumahan (Persero) Tbk, (3) PT. Waskita Karya (Persero) Tbk, (4) PT. Wijaya Karya (Persero) Tbk, selected by purposive sampling. Analysis of this research using Partial Least Square (PLS). The results show that the effect Good Corporate Governance (GCG) on profitability, investment decision and value of the firm is significant, Macro Economy to profitability is not significant, Macro Economy to investment decision and value of the firm is significant, Size to profitability and value of the firm is significant, Size to investment decision is not significant. Profitability to investment decision and value of the firm is significant. Investment decision to value of the firm is significant. Financial decision as a moderator variable on profitability linkage to investment decision is not significant. Financial decision as a moderator variable on profitability linkage to the value of the firm is significant. Financial decision on investment decision and value of the firm is significant.

A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

2020 ◽  
Author(s):  
Murat Kayak
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Destination Brand ◽  
The Relationship ◽  
Intention To Revisit ◽  
Brand Prestige

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.

Analysis of Natural Resources and Environment, Politico-Economic Conditions and their influences on Tourist Behavioural Intentions in Hunza: Mediating effect of Tourist Satisfaction

2020 ◽  
Vol 4 (4) ◽  
pp. 55-74
Author(s):  
Faqeer Muhammad ◽  
Kifayat Ullah ◽  
Rehmat Karim
Keyword(s):  
Natural Resources ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Economic Conditions ◽  
Primary Data ◽  
Equation Modeling ◽  
Tourist Satisfaction

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.

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