scholarly journals PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KEANDALAN LAPORAN KEUANGAN PADA BANK UMKM JAWA TIMUR

2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Silvia Dwi Anjani ◽  
Sugeng Hariyanto
Keyword(s):  
Corporate Governance ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Global Capital ◽  
Good Corporate Governance ◽  
Medium Enterprises

ABSTRACTWith the application of Good Corporate Governance based on the principles of transparency, independence, accountability, responsibility and fairness, it is expected to create effective internal incentives for company management so that the company's financial statements can be said to be reliable, to be valuable in the global capital market, the information must be clear, consistent and can be compared and use accounting standards that are accepted throughout the world. The population in this study were employees of the East Java Micro, Small and Medium Enterprises, while the sample of this study amounted to 30 respondents. The data used are primary data collected through questionnaires. The method used to test hypotheses is simple linear regression analysis. The results of this study indicate that partially the calculated t value of 4,552 is greater with t table of 2,048, which means that Ho is rejected and Ha is accepted and found the results of the coefficient of determination influence the application of good corporate governance to the quality of financial statements by 42.5%, while the rest of 57.5%, explained by other factors which were not measured in this study. Based on the results of the study it can be concluded that the Implementation of Good Corporate Governance affects the Reliability of Financial Statements. It is better to improve the reliability of financial statements, all parties and units within the company apply the principles of Good Corporate Governance well. Keywords: Good Corporate Governance, Financial Statements, Reliable

scholarly journals The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 168-174
Author(s):  
Zahra Harlianti Sujana
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

scholarly journals Pengaruh Pengendalian Internal dan Corporate Governance Terhadap Kualitas Laporan Keuangan

2019 ◽  
Vol 5 (2) ◽  
pp. 1483-1498
Author(s):  
Ingrid Larasati Agustina ◽  
Agus Bagianto
Keyword(s):  
Corporate Governance ◽  
Significant Influence ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Sample Population ◽  
Corporate Management ◽  
Good Corporate Governance

With so many problems in companies in Indonesia, it can be said that the implementation of internal control and GCG in Indonesia has not been fully successful. Public companies are not yet fully prepared to carry out internal control and GCG principles in the behavior and activities of daily corporate management. GCG itself is not necessarily able to be applied well by the parties within the company itself, but there needs to support from the regulator to create a legal umbrella that oversees the implementation of GCG.The purpose of this study is to analyze how much influence internal control and corporate governance have on the quality of financial statements in banks in the city of Bandung, both simultaneously and partially.The data analysis method used is multiple linear regression analysis. The population used is the sample population. The sampling technique used is saturated samples. Data collection techniques used a questionnaire instrument with a Likert measurement scale.The results of this study indicate that internal control and corporate governance have a significant influence on financial statements. Simultaneously, internal control and good corporate governance have a significant influence on the quality of financial statements where through the f test with a two-party test at a real level of 5%, the count of 34.57 is apparently greater than the f table of 6.94. While partially, internal control has the most significant influence on the quality of financial statements, where the t-count is 4.382 greater than good corporate governance at 3.499

scholarly journals PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI AJB BUMIPUTERA KC LHOKSEUMAWE DAN PT TASPEN KC LHOKSEUMAWE)

2018 ◽  
Vol 5 (1) ◽  
pp. 41
Author(s):  
Mursidah Mursidah ◽  
Khairina Khairina
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Financial Statements ◽  
Primary Data ◽  
Linear Regression Method ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Good Corporate Governance ◽  
Independent Variable

This study aimed to determine the effect of Good Corporate Governance on the Quality of Financial Statements. The data used in this study were primary data obtained by distributing questionnaires to all respondents. The sample in this study amounted to 30 respondents who were selected using the Census sampling method. The data analysis method used was a simple Linear Regression method with the help of SPSS 17. The results of the study showed that Good Corporate Governance had an effect on the Quality of Financial statements partially. It is known that Good Corporate Governance has a significant effect on the Quality of Financial Statements. In addition, the R2 test showed that the value of R Square was 0.192, which means that the magnitude influence of the independent variable on the dependent variable was 19.2% and the remaining 80.8% was influenced by other factors outside of this research models.

scholarly journals The benefits of good corporate governance to small and medium enterprises (SMEs) in South Africa: A view on top 20 and bottom 20 JSE listed companies

2017 ◽  
Vol 15 (4) ◽  
pp. 271-279
Author(s):  
Radebe M. Sarah
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
Good Governance ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Business Practices ◽  
Bottom Line ◽  
Good Corporate Governance ◽  
Long Run ◽  
Medium Enterprises

Good corporate governance has been attributed to many large organizations’ success. From the boardroom to the triple bottom line, it has been hailed as one powerful tool that brought about sustainability of these organizations in this competitive era. While this is beneficial to large organizations, small and medium enterprises (SMEs) can glean on such experiences to add their value to their companies which, in the long run could bring about new markets and improved business practices which can be ground breaking in their daily business dealings. Thus, if with the introduction of the King Report on good governance, competitive advantage is improved, SMEs are in a good position to sustain their businesses in turbulent economic conditions. This article is aimed at exploring the benefits with which good corporate governance can yield to top and bottom JSE listed SMEs in South Africa. A desktop method was used to analyze the financial statements of these SMEs companies with the view to gain understanding on their corporate governance activities and how well they benefit them. The findings show that good corporate governance is beneficial to SMEs.

scholarly journals The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Yasmin Yasmin ◽  
Srihadi Winarningsih ◽  
Sri Mulyanti
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
Research Approach ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Internal Control System ◽  
System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

Innovation Management Based on Knowledge

2015 ◽  
pp. 275-294
Author(s):  
Antonio-Juan Briones-Peñalver ◽  
Jose-Luis Roca-Gonzalez ◽  
Inmaculada-José Martínez-Martínez
Keyword(s):  
Corporate Governance ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Innovation Management ◽  
The Other ◽  
Organizational Relationships ◽  
Good Corporate Governance ◽  
Market Approach ◽  
Medium Enterprises

The development of innovation management associated to knowledge management and business inter-organizational relationships based on project management is extremely important for good corporate governance and business performance. The interest of this chapter is to define the conceptual framework of everything mentioned above in technology-based companies. This chapter presents cases based on best practices for the development of innovation management, which is very present in small and medium enterprises with a market approach. This is the case of firms with a defense-related technology. The case study is about the innovation based on knowledge and research and about a technological and strategic view. On the other hand, economic inter-organizational relationships are also taken into account. An empirical analysis of 236 technology-based companies related to Spanish defense industry including a study about Knowledge and Innovation Management (KIM) as well as an assessment of its framework are also included.

scholarly journals Micro, Small and Medium Enterprises (MSMEs) Coaching Program

2017 ◽  
Vol 2 (3) ◽  
pp. 20-25
Author(s):  
Umiaty Hamzani ◽  
Dinarjad Achmad
Keyword(s):  
Statistical Analysis ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Jel Classification ◽  
West Kalimantan ◽  
Program Type ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Descriptive Method

Objective - This study aims to examine and analyze micro small and medium enterprises (MSMEs) coaching program and to obtain an empirical evidence regarding the effect of MSMEs coaching program on the quality of financial statements. Methodology/Technique - This study was conducted using quantitative descriptive method and statistical analysis using a sample of 50 entrepreneurs in several MSMEs coaching program institutions in Pontianak, West Kalimantan. Findings - The result shows that all objectives of MSMEs coaching program classified as good with the value of mean above 3.43. Furthermore, the hypothesis proposed in this study shows that MSMEs coaching program has a significant effect on the quality of financial statements. Novelty - The study findings useful for future references in implementing coaching program. Type of Paper: Empirical Keywords: Coaching Program; Entrepreneur; MSMEs; Quality of Financial Statements. JEL Classification: I21, L26.

scholarly journals Peran Baitul Maal Wat Tamwil (BMT) Husnayain Terhadap Perkembangan Usaha Mikro Kecil dan dan Menengah

2017 ◽  
Vol 1 (1) ◽  
pp. 68-89
Author(s):  
Sumardi Sumardi ◽  
Zulpahmi Zulpahmi
Keyword(s):  
Small And Medium Enterprises ◽  
Hypothesis Test ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Significance Level ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to determine the role of Baitul Maal Wat Tamwil (BMT) Husnayain Against the Development of Micro Small and Medium Enterprises (UMKM). In the study used survey methods by taking samples from the population. The sample in this research is Baitul Maal Wat Tamwil (BMT) Husnayain customer, with 65 respondents. Data processing techniques and data analysis used are validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis test, and coefficient of determination. ttabel sebesar 1,998 dan signifikansi sebesar 0,004 < 0,05, sedangkan pembiayaan murabahah berpengaruh positif terhadap perkembangan usaha mikro">Based on the results of the discussion of al-qardhul al-hasan financing has a positive effect on the development of micro, small and medium enterprises small and medium with a tcount of 2,962> ttable of 1.998 and significance of 0.004 <0.05, while murabahah financing has a positive effect on the development of micro enterprises ttabel sebesar 1,998 dan signifikansi sebesar 0,046 < 0,05, dan pembiayaan mudharabah berpengaruh positif terhadap perkembangan usaha mikro, kecil dan menengah kecil dan menengah menunjukkan thitung sebesar 4,713 > ttabel sebesar 1,998 dan signifikansi">, Small and medium-sized small and medium enterprises shows t count of 2.195> ttable of 1.998 and significance of 0.046 <0.05, and mudharabah financing has a positive effect on the development of micro, small and medium enterprises small and medium scale shows tcount of 4.713> ttable of 1.998 and significance Ftabel 3,15 dan tingkat signifikansi sebesar 0,000 < 0,05 dengan demikian dapat dikatakan bahwa al-qardhul al-hasan, murabahah dan mudharabah secara bersama-sama berpengaruh signifikan terhadap perkembangan">0.000 <0.05, simultaneously that the value of Fcount 67,809> Ftable 3.15 and the significance level of 0.000 <0.05 thus it can be said that al-qardhul al-hasan, murabaha and mudaraba together significantly influence the development micro small and Medium Enterprises. Keywords; Financing of al-qardhul al-hasan; murabaha; mudaraba; and micro and small business (UMKM)

scholarly journals Faktor-Faktor yang Mempengaruhi Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Barbershop

2021 ◽  
Vol 24 (2) ◽  
pp. 68-83
Author(s):  
Niken Kusumawardani
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Educational Background ◽  
Level Of Education ◽  
Business Experience ◽  
Medium Enterprises

This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP financial statements; 4) Determine the effect of business experience on the preparation of SAK ETAP financial statements. The sample of this research is the Barbershop Micro, Small and Medium Enterprises (UMKM) in Tanjung Senang District. This sampling method uses random sampling. Data were analyzed using multiple linear regression analysis. The results showed that the level of education, educational background, and business scale did not significantly influence the preparation of SAK ETAP financial statements. Only business experience has a significant effect on the preparation of SAK ETAP financial statements.

Sign in / Sign up

Export Citation Format

Share Document