scholarly journals Hubungan Penerapan Good Corporate Governance (GCG) dengan Risiko Financial Perbankan

2020 ◽  
Vol 15 (2) ◽  
pp. 17-26
Author(s):  
Dita Maretha Rissi ◽  
Lisa Amelia Herman

This research is a quantitative study. The purpose of this study was to determine the relationship between the implementation of good corporate governance (GCG) and the financial risk of banking at Bank Nagari, starting from 2015-2019. In the principles of good corporate governance (GCG), there are principles of transparancy, accountability, responsibility, independence and fairness. This research is built on the belief that by implementing GCG in Bank Nagari, the Bank has a strong internal management and can automatically minimize financial risks that can harm Bank Nagari. The data collection methods used in this study were interviews and documentary studies conducted at the Compliance Work Unit and the Risk Management Division at Bank Nagari, Padang Head Office. The data obtained were analyzed using the Spearman Rank Correlation method. The results of this study indicate that there is a very strong relationship between the implementation of good corporate governance (GCG) and banking financial risk at Bank Nagari, where the implementation of good GCG principles is believed to strengthen the internal conditions of Bank Nagari effectively and efficiently as well as financial risk. minimized. In addition, the research results also show that the motivation of Bank Nagari in implementing GCG from 2015-2019 is getting better based on the results of self-assessments that are conducted annually.

2020 ◽  
Vol 10 (3) ◽  
pp. 68 ◽  
Author(s):  
Alla Belousova ◽  
Yulia Mochalova

The thinking of a manager is conditioned by their motivational features which determine their personal professional success and the effectiveness of the organization’s activities. In this study, we assumed that two groups of sales and advertising managers had differences in the relationships between thinking style and their motivational qualities, as well as their individual need for achievement. We used the following sources: The methodology of A. Belousova for the diagnosis of thinking styles, the “scale of control over action” by J. Kuhl, and “the need for achievement” by Yu.A. Orlov. The selection consisted of 61 people, 25 to 30 years of age, of which 41 were men and 20 were women, from organizations engaged in the sale of a technical group of goods (also known as Group A) and advertising services (also known as Group B), in Rostov-on-Don. The Spearman rank correlation method was used for quantitative data processing. In group Group A, the analysis showed the presence of statistically significant connections. A critical style of thinking has a significant relationship with the level of clarity about the need for achievements and practical thinking is statistically significantly interrelated with control over action in a situation of failure. Whereas, in Group B, an initiative, managerial, and practical style of thinking has a significant correlation with the need for achievement.


2020 ◽  
Vol 98 (7) ◽  
pp. 14-25
Author(s):  
S. S. Petrikov ◽  
K. А. Popugaev ◽  
T. G. Barmina ◽  
O. А. Zabavskaya ◽  
F. А. Sharifullin ◽  
...  

The objective of the study: to compare the degree of lung damage according to chest CT data to the clinical state of COVID-19 patient, to analyze the semiotics and changes in CT data. Subjects and methods. 317 CT scans were retrospectively analyzed; those scans belonged to 98 patients with COVID-19 treated at N.V. Sklifosovsky Research Institute for Emergency Medicine. Patients were divided into 4 groups, depending on the degree of the lungs damage detected by CT during the primary examination, their clinical state was assessed at each subsequent CT scan. To determine the relationship between the degree of pulmonary changes and the clinical status of patients, a correlation analysis was performed using the rank correlation method, significance was assessed using the Student's coefficient. Results. It was found that CT allowed to identify changes in the lungs typical of COVID-19 and assess their degree, as well as to analyze progression or regression lung changes, including comparison with clinical data. A significant correlation was revealed (rs = 0.577) between the growing degree of lung damage, as determined by CT and deterioration of the clinical status of patients.


2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.


2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Putri Frisca Kuncorowati ◽  
Muhammad Miqdad ◽  
Ahmad Roziq

This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and its impact on abnormal returns. The purpose of this study was to analyze the effect of Profitability, Company Size, GCG on abnormal returns and the indirect effect on CSR disclosure. The sample in this study was the LQ-45 company listed on the IDX in 2020. Data analysis used Path Analysis. The results of the path analysis study have directly shown that profitability, company size, GCG has a significant effect on CSRD with sig results less than 0.05. Meanwhile, the results of research using path analysis indirectly show that CSR disclosure is not able to strengthen the relationship between profitability, company size, GCG on abnormal returns.


2020 ◽  
Vol 75 ◽  
pp. 03004
Author(s):  
Olena Stryzhak

Education is a factor for economic prosperity and social development in modern society. As well education allows its owner to receive a higher income and gives the opportunity for self-expression, creative fulfilment, as well as moral satisfaction from current activities. The life of educated people is not only longer, but also more interesting and informative. Moreover people with a higher level of education are happier also. In this aspect the purpose of the article is to determine the relationship between the quality of education, the degree of economic freedom, the level of income and the feeling of happiness. This paper presents results of the correlation analysis between indicators of education, income, happiness and economic freedom for 145 countries for 2018. The author of the work calculated Pearson (product-moment) correlation, the Spearman rank correlation, and Kendall’s Tau correlation in the Statistica. The analysis showed that Education Index has a strong relationship with Happiness Index, Economic Freedom of the World Index, Index of Economic Freedom and GDP. The analysis showed that education is closely related to the level of income and selfawareness of happiness. Education is also closely related to economic freedom. Also, the results of the study suggest that education not only contributes to an increase in income, but also makes persons happier.


2020 ◽  
Vol 27 (1) ◽  
pp. 37-61
Author(s):  
Tirthankar Nag ◽  
Chanchal Chatterjee

This study explores the influence of corporate governance practices in corporate boards on firm performance and draws insights on the relative importance for companies for fostering the development of governance mechanisms in business. The study examines 50 firms belonging to the benchmark index of the National Stock Exchange of India (NIFTY 50) and tracks them for over a five-year period. The study uses fixed and random effect econometric models to explore the relationship between corporate governance variables, and firm performance using both accounting returns (EVA, ROA and ROE) and market returns (MVA). The study finds that corporate governance variables significantly improve firm performance or value creation. Especially, multiple directorships, involvement of foreign institutional investors and increase in promoter holdings may significantly affect returns of the firm. The study suggests that it may be useful to foster better corporate governance practices and monitor linkages with firm performance as the effect is influenced by other control variables also.


2007 ◽  
Vol 100 (3) ◽  
pp. 795-802 ◽  
Author(s):  
John E. Grable ◽  
Michael J. Roszkowski

A convenience sample of 1,741 Internet users completed a 12-item financial risk-tolerance questionnaire. They also rated themselves on their tolerance for financial risk using a 4-point rating scale. The 12-item summated rating score was used to predict the self-rating. The residual between actual and predicted self-rating was compared by sex. The residual for males was positive, indicating that men tended to overestimate their proclivity for taking risks. Conversely, the residual for females was negative, suggesting that women underestimate their tolerance for risk. The relationship held when controlling for other factors linked to risk tolerance, i.e., age, household income, marital status, and education. It was also noted that risk tolerance was overestimated by younger respondents and those with a graduate education.


Author(s):  
Jonty Tshipa ◽  
Leon M. Brummer ◽  
Hendrik Wolmarans ◽  
Elda Du Toit

Background: Premised on agency, resource dependence and stewardship theories, the study investigates empirically the existence of industry nuances in the relationship between corporate governance and financial performance of companies listed in the Johannesburg Stock Exchange. Aims: The main objective of the study is to understand the relationship between internal corporate governance and company performance from the perspective of three distinct economic periods, as well as industry nuances, cognisant of endogeneity issues. Setting: South Africa, as an emerging African market, offers an interesting research context in which the corporate governance and financial performance nexus can be examined empirically. Method: A sample of 90 companies from the five largest South African industries, covering a 13-year period from 2002 to 2014 (1170 firm-year observations) was examined with three estimation approaches. Results: Two key trends emerged from this study. First, the relationship between corporate governance and company performance differed from industry to industry. Second, the association between corporate governance and company performance also changes during steady and non-steady periods, which is an indication that the nexus is driven by the state of the global economy and the type of the industry. Conclusion: Evidence from the study suggests that companies should be allowed to optimise rather than maximise their corporate governance options. This finding questioned the approach of the recently published King IV Code of Good Corporate Governance, which requires Johannesburg Stock Exchange-listed companies to ‘apply and explain’ as opposed to ‘apply or explain’ as pronounced by King III Code of Good Corporate Governance.


2010 ◽  
Vol 10 (2) ◽  
pp. 41
Author(s):  
Hidayatullah ,

<p class="Style1">This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies<sup>.</sup>  qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.</p><p class="Style1">Keywords: Financial value Added, Tobin 's Q, CSR, GCG</p>


2019 ◽  
Vol 8 (3) ◽  
pp. 5556-5567

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.


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