PELAKSANAAN PERATURAN MENTERI BUMN NOMOR:PER-01/MBU/2011 TENTANG PENERAPAN TATA KELOLA YANG BAIK (GOOD CORPORATE GOVERNANCE) PADA BUMN (Studi Kasus Di PT Perkebunan Nusantara IV)

Good Corporate Governance can be understood as a set of regulations governing Limited Liability relationship between shareholders, management companies and other stakeholders with regard to the rights and obligations, one of which is the decision-making at the Board of Directors and Board of Commissioners. The provisions stipulated in the Regulation of the Minister of SOE No. PER-01 / MBU / 2011,the publication of these regulations ultimately aims to create corporate governance that provides added value for all parties. Barriers to implementation of Good Corporate Governance is composed of several factors, among others, legal, corporate culture and human resources, but the implementation of PT Perkebunan Nusantara IV remain committed. As part of its commitment to the forming section, which is responsible for monitoring and encouraging implementation of application in accordance with the provisions of the Law.

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Pelaksanaan Peraturan Menteri BUMN Nomor: PER-01/MBU/2011 Tentang Penerapan Tata Kelola Yang Baik (Good Corporate Governance) Pada BUMN (Studi Kasus Di PT Perkebunan Nusantara IV)

ARBITER: Jurnal Ilmiah Magister Hukum ◽

10.31289/arbiter.v2i1.104 ◽

2020 ◽

Vol 2 (1) ◽

pp. 23-32

Author(s):

Rudi Hartono ◽

Marlina Marlina ◽

Muaz Zul Muaz Zul

Keyword(s):

Corporate Governance ◽

Corporate Culture ◽

Limited Liability ◽

Legal Issues ◽

Added Value ◽

Legal Research ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Barriers To Implementation ◽

The Law

Good Corporate Governance can be understood as a set of regulations governing Limited Liability relationship between shareholders, management companies and other stakeholders with regard to the rights and obligations, one of which is the decision-making at the Board of Directors and Board of Commissioners. The provisions stipulated in the Regulation of the Minister of SOE No. PER-01 / MBU / 2011, the publication of these regulations ultimately aims to create corporate governance that provides added value for all parties. The research method used is a normative legal research methods that are qualitative, such methods researchers conducted a discussion of the law in legislation through legal theories that found the answers to legal issues in accordance with applicable regulations. Barriers to implementation of Good Corporate Governance is composed of several factors, among others, legal, corporate culture and human resources, but the implementation of PT Perkebunan Nusantara IV remain committed. As part of its commitment to the forming section, which is responsible for monitoring and encouraging implementation of application in accordance with the provisions of the Law.

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Pengaruh Good Corporate Governance dan Corporate Social Responsibilities terhadap Tindakan Pajak Agresif (Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang Listing di BEI Tahun 2010-2014

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v6i1.62 ◽

2018 ◽

Vol 6 (1) ◽

pp. 043-052

Author(s):

Siti Ita Rosita ◽

Febriawan .

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Stock Exchange ◽

Added Value ◽

Manufacturing Companies ◽

Social Responsibilities ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Development Participation ◽

Corporate Social

Good Corporate Governance (GCG) is a system that regulates and controls companies to create added value for all stakeholders in order to achieve companie’s objectives. The elements of GCG playing essential role in a company are the size of the Board of Commissioners, the size of the Board of Directors, and the size of institutional ownerships. Corporate Social Responsibility (CSR) is a form of company’s awareness towards its neighborhood through many events held in order to preserve the environments, development participation, and other forms of social responsibilities. CSR also one of the implementations of GCG concept carried out by companies. The application of GCG and CSR is an essential factor for share holder to invest their fund. Investor are more likely to be interested investing in companies where GCG and CSR are applied, this is mainly because the company’s control system and environmental preservation efforts are considered to be more profitable for both share and stakeholders. This research is purposed to investigate (1) the influence of the size of Board of Commissionerson aggressive tax conducts (2) the influence of the size of Board of Directors on aggressive tax conducts (3) the influence of institutional ownerships on aggressive tax conducts (4) the influence of CSR on aggressive tax conducts. The samples used are manufacturing companies from the various sector listed in Indonesia Stock Exchange in the period of 2010-2014. These samples are collected using purposive samplings. There are 14 sample companies match the research criteria. The research analysis used is multiple regression analysis using statistical software SPSS 22. The research resulted that the size of Board of Commissioners has no significant effect on the aggressive tax conducts. Meanwhil, the suze of the Board of Directors, the institutional ownerships and CSR have significant effect on aggressive tax conducts

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Tindakan Benturan Kepentingan Yang Dilakukan Oleh Direksi Perusahaan Sebagai Bentuk Pelanggaran Prinsip Good Corporate Governance

JISIP (Jurnal Ilmu Sosial dan Pendidikan) ◽

10.36312/jisip.v5i2.1946 ◽

2021 ◽

Vol 5 (2) ◽

Author(s):

Dhita Destria

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Conflict Of Interest ◽

Limited Liability ◽

Limited Liability Company ◽

Confidential Information ◽

Personal Benefit ◽

Good Corporate Governance ◽

Close Relationship ◽

The Board Of Directors

All principles of Good Corporate Governance can support the realization of Good Corporate Governance in order to prevent abuse of power and illegal acts committed by the organs of the company. Demands faced limited liability company is about transactions conducted by the relevant organs, in particular by the board of directors of a limited liability company with others having a close relationship with the board of directors of a limited liability company that raises a conflict of interest. That actions such as self dealing, accepting gifts or benefits include all forms of bribery and kick-back fee, peddling influence (influence pedding), utilizing company assets for personal benefit (using employer's propety for private advantage) and take advantage of confidential information (using confidential information) is some form of Conflict of Interest. Factors that cause the Conflict of Interest is the internal factors are derived from transactions Conflict of Interest is done inside the company may for personal benefit of its board of directors, while external factors are transactions Conflict of Interest made by the board of directors to gain own private not for profit company, but do it in silence and collusion.

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The Effect of Good Corporate Governance and Sustainability Report on Company Performance

Journal of Advanced Research in Dynamical and Control Systems ◽

10.5373/jardcs/v12i8/20202655 ◽

2021 ◽

Vol 12 (8) ◽

pp. 494-504

Author(s):

Jun aidi ◽

Nurd iono ◽

Ahmad Rifai ◽

Icuk Rangga Bawano

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Audit Committee ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Company Performance ◽

Good Corporate Governance ◽

Management Ownership ◽

The Board Of Directors ◽

Sustainability Report

This study examines the effect of good corporate governance and sustainability report on company performance. Good corporate governance is dependent on the size of the board of directors, the proportion of independent commissioners, the size of the audit committee, institutional ownership, management ownership. Sustainability report is facilitated by economic, environmental and social aspect as well as disclosure index. While Company performance is generated by Return on Assets (ROA). This research was conducted on companies listed on the Indonesia Stock Exchange between 2014-2018. The purposive sampling technique was used. Hypothesis testing was done by linear regression analysis. The results of testing the first variable showed that institutional ownership affects ROA and has a negative relationship direction. While the size of the board of directors, the proportion of independent directors, the size of the audit committee, and management ownership have no effect on ROA. However, the result of the second variable showed that the disclosure of economic aspects affects ROA and has a positive relationship direction. While disclosure of environmental and social aspects does not affect ROA.

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Pengaruh Dewan Direksi, Dewan Komisaris Independen. Kepemilikan Manajerial, Kepemilikan Institusional, Dan Dewan Pengawas Syariah Terhadap No Performing Financing (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di OJK Periode 2015-2019)

Ratio : Reviu Akuntansi Kontemporer Indonesia ◽

10.30595/ratio.v2i2.10378 ◽

2021 ◽

Vol 2 (2) ◽

Author(s):

Yugi Maheswari ES ◽

Iwan Fakhruddin ◽

Azmi Fitriati ◽

Bima Cinintya Pratama

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Commercial Bank ◽

Financial Services ◽

Supervisory Board ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Good Corporate Governance ◽

The Board Of Directors

Tujuan penelitian ini untuk mengetahui pengaruh penerapan Good Corporate Governance (GCG) yang diproksikan oleh dewan direksi, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah terhadap risiko pembayaran yang diukur dengan rasio Non Performing Financing (NPF) pada Bank Umum Syariah. Populasi penelitian adalah Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan. Data yang digunakan adalah data sekunder berupa laporan tahunan Bank Umum Syariah periode 2015-2019. Sampel yang dikumpulkan adalah 14 bank syariah sebayak 70 data. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh negative erhadap NPF. Dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah tidak berpengaruh terhadap NPF. The purpose of this study is to determine the effect of the implementation of Good Corporate Governance (GCG) which is proxied by the board of directors, the board of independent commissioners, managerial ownership, institutional ownership, and the sharia supervisory board against payment risk as measured by the Non Performing Financing (NPF) ratio at the Bank Sharia General. The study population was a Sharia Commercial Bank Registered at Financial services Authority. The data used was secondary data in the form of reports annual Sharia Commercial Bank for the period 2015-2019. The samples collected were 14 Islamic banks as much as 70 data. The results showed that the board of directors has a negative effect on NPF. Independent board of commissioners, managerial ownership, institutional ownership, and sharia supervisory board have no effect on NPF.

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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

Jurnal Bisnis Terapan ◽

10.24123/jbt.v2i02.1625 ◽

2018 ◽

Vol 2 (02) ◽

pp. 211-234

Author(s):

Levi Martantina ◽

R. Soerjatno

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Board Of Directors ◽

Tax Avoidance ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Negative Effect ◽

Independent Variable ◽

Corporate Social

This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

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ENHANCING CORPORATE DEMOCRACY BY THE USE OF SHAREHOLDER PROXIES

Obiter ◽

10.17159/obiter.v40i1.11307 ◽

2019 ◽

Vol 40 (1) ◽

Author(s):

Maleka Femida Cassim

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Company Law ◽

Public Companies ◽

Proxy Voting ◽

Shareholder Engagement ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Off Time ◽

Practical Question

Effective shareholder control over the board of directors is patently in the interests of good corporate governance, accountability and transparency. In recognition of this modern reality, the policy focus in company law has shifted to encouraging shareholder participation and shareholder engagement in corporate affairs. Bearing in mind that very few shareholders of large public companies attend meetings in person, proxy voting is of vital importance to corporate democracy. This article discusses enhanced rights conferred by the Companies Act 71 of 2008 in relation to shareholder proxies who attend, speak and vote at shareholders’ meetings. It also considers the pressing practical question whether companies may impose a cut-off time for the lodgement of shareholder proxies.

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADAPERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

JWM (Jurnal Wawasan Manajemen) ◽

10.20527/jwm.v7i1.175 ◽

2019 ◽

Vol 7 (1) ◽

pp. 49

Author(s):

Mira Diyanty ◽

Meina Wulansari Yusniar

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Multiple Linear Regression ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Governance Mechanism ◽

Good Corporate Governance ◽

The Board Of Directors

The purpose of this study was to analyze the effect of the Good Corporate Governance mechanism on the board of commissioners, the board of directors, the proportion of independent commissioners, the audit committee, CAR on ROA. This study also uses a purposive sampling method for sampling. The analysis test used is multiple linear regression analysis. The population used by companies listed on the Indonesia Stock Exchange in the period 2011 - 2013 and which meet the sample selection criteria. The sample used was 25 companies. Data is collected through secondary data collection in the form of the company's annual report for the period 2011 - 2013 which is published on the Indonesia Stock Exchange. The research hypothesis was tested by multiple linear regression which had met the testing of classical assumptions. The results of the analysis show that the board of commissioners, the proportion of independent commissioners, audit committees, CAR does not significantly influence ROA while the board of directors has a positive and significant effect on ROA.

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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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Effect Of Good Corporate Governance On Company Profitability RE & Property Sector In Indonesia

Jurnal Akuntansi ◽

10.24912/ja.v23i1.457 ◽

2019 ◽

Vol 23 (1) ◽

pp. 17

Author(s):

Ahmad Azmy, Dea Restiya Anggreini, Mohammad Hamim

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Audit Committee ◽

Negative Relationship ◽

Secondary Data ◽

Return On Assets ◽

Return On Equity ◽

Good Corporate Governance ◽

Panel Data Regression ◽

The Board Of Directors

This study aims to examine the effect of Good Corporate Governance (GCG) on company profitability. The dependent variable are Return On Assets (ROA) and Return On Equity (ROE). The independent variable are Good Corporate Governance (GCG) represented by the Board of Commissioners, the Board of Directors, and the Audit Committee. This study uses secondary data from audited financial statements of Real Estate and Property companies in 2013-2017. The analytical tool used in this study uses panel data regression. Based on the results of the study it is known that the Board of Directors and Audit Committee variables have a significant positive effect on ROA and ROE. The Board of Commissioners variable has no influence and negative relationship to ROA and ROE.

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