scholarly journals PENGUKURAN KINERJA ORGANISASI, KOMITMEN ORGANISASI, DAN INOVASI KEBIJAKAN TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE KOTA PANGKALPINANG

2020 ◽  
Vol 2 (1) ◽  
pp. 42-58
Author(s):  
Tim Bappeda Kota Pangkalpinang
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Good Corporate Governance

Tujuan penelitian ini yaitu  Untuk menganalisis bagaimana pengukuran kinerja organisasi, inovasi kebijakan dan bagaimana komitmen organisasi dalam menciptakan good governance. Organisasi sektor publik memiliki peranan yang sangat penting bagi terselenggarannya pelayanan publik. Sebagai representasi dari sebuah negara, organisasi publik berperan sebagai garda terdepan dalam pelayanan publik. Penelitian ini dilakukan dengan menggunakan metode kuantitaf dengan seluruh OPD yang berda di Pemerintah Kota Pangkalpinang sebagai sampel dalam penelitian ini. Hasil Penelitian ini menunjukan bahwa Komitmen  Organisasi  tidak memiliki hubungan  yang signifikan terhadap  terhadap penerapan GCG  di Pemerintah Kota Pangkalpinang hal ini dikarenakan bahwa pemerintah kota pangkal pinang lebih berpokus pada pelayanan publik untuk meningkatkan kinerja kota pangkal pinang demi tercapainya Good Corporate Governance. Kemudian untuk untuk dua indikator yang mendukung penerapan Good Corporate Governance yaitu kinerja orhganisasi dan inovasi kebijakan sangat mendukung penerapan Good Corporate Governance di Kota Pangkal Pinang.  Kinerja organisasi merupakan indikator tingkatan prestasi yang dapat dicapai dan mencerminkan keberhasilan suatu organisasi, serta merupakan hasil yang dicapai dari perilaku anggota organisasi. Sama halnya dengan inovasi kebijakan sangat mendukung pelaksanaan Good Corporate Governance di pemerintah daerah dengan melakukan beberapa strategi kebijakan di antaranya melalui perbaikan sistem insentif kepegawaian (reformasi birokrasi), melibatkan masyarakat dalam investasi (tidak semata-mata kepentingan investor), penerapan etika atau norma lokal tanpa melibatkan anti investasi, dan sebagainya yang mengarah pada kesempatan yang sama bagi seluruh daerah untuk menciptakan  inovasi bagi daerahnya sesuai potensi yang ada.

Understanding decoupling in response to corporate governance reform pressures

2015 ◽  
Vol 23 (4) ◽  
pp. 369-382 ◽  
Author(s):  
Mario Krenn
Keyword(s):  
Corporate Governance ◽  
Design Methodology ◽  
Good Governance ◽  
Regulatory Change ◽  
Compliance Monitoring ◽  
Governance Reform ◽  
Firm Level ◽  
Content Type ◽  
Good Corporate Governance ◽  
Actual Use

Purpose – The purpose of this article is to explain under what circumstances firm-level adoption of codes of good corporate governance will more likely be superficial rather than substantive in nature. The article contains lessons for any agency or country that attempts to implement deep and lasting changes in corporate governance via codes of good corporate governance. Design/methodology/approach – The article reviews the literature on compliance with codes of good corporate governance and develops a conceptual model to explain why some firms that have formally adopted a code of good governance decouple this policy from its actual use. Findings – Decoupling in response to the issuance of codes of good corporate governance will be more attractive to firms and also more sustainable under the following conditions: firms’ compliance costs are relatively high firms’ costs of outright and visible non-compliance are relatively high and outsiders’ compliance monitoring costs are relatively high. Originality/value – The article contributes to the debate on compliance and convergence and provides policymakers with a conceptual framework for assessing the likelihood of successful regulatory change in corporate governance.

scholarly journals The Value of Islamic Guidance for Corporate Governance

ICR Journal ◽  
2018 ◽  
Vol 9 (2) ◽  
pp. 227-232
Author(s):  
Kurt Lieberman
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Positive Influence ◽  
Moral Compass ◽  
Good Corporate Governance ◽  
Suitable Climate

Islamic guidance is a positive influence on humanity in numerous and diverse ways. In addition to its influence on individuals, Islamic guidance for good corporate governance provides a valuable, practical and business-relevant moral compass. For example, when a business incorporates maqasid values into its conduct, a better experience or outcome can usually be expected. Islamic guidance for humanity helps individuals lead a better life. When individuals are part of an organisation, the environment in which they interact needs to be addressed as well. While individuals should strive to be positive and contribute to the improvement of humanity, creating a suitable climate makes the striving easier and more successful. Essentially, governance is the structure, mechanism, and culture that enables good things to happen. When there is good governance, the result can be a virtuous circle where good actions get reinforced and amplified.

The Effect of Board of Director Composition and Audit Committee Expertise on The Real Earnings Management in Indonesia

2020 ◽  
Vol 2 (1) ◽  
pp. 110-117
Author(s):  
Feby Astrid Kesaulya ◽  
Weny Putri ◽  
Dewi Sri
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Good Governance ◽  
Real Earnings Management ◽  
The Real ◽  
Board Of Director ◽  
Good Corporate Governance ◽  
Board Director ◽  
Real Activities Manipulation

The Objective of this research was to prove that the implementation of good corporate governance will have an effect on the real activities manipulation which was done by the management. The implementations of good governance used by this research are board of director composition and audit committee expertise. This research was conducted in Indonesia by using 306 firm years’ observations. The result of this research showed a different result from previous researches. This research showed that the implementation of good corporate governance in the form of board director composition and audit committee expertise do not impact the practice of real activities manipulation. Or, in other words some of the good corporate governance tool could not mitigate the real activities manipulation in the company.

Does corporate governance matter for stock returns volatility in the Brazilian context?

2019 ◽  
Vol 19 (6) ◽  
pp. 1236-1252
Author(s):  
Guilherme Cardoso ◽  
Dannie Delanoy Carr ◽  
Pablo Rogers
Keyword(s):  
Corporate Governance ◽  
Stock Market ◽  
Stock Returns ◽  
Term Structure ◽  
Good Governance ◽  
Corporate Boards ◽  
Content Type ◽  
Error Measures ◽  
Good Corporate Governance ◽  
Governance Practices

Purpose This paper aims to examine the Brazilian stock market behavior and volatility term structure of two portfolios that, theoretically, the companies that comprise them have different degrees of idiosyncratic risk: one portfolio consists of firms with good corporate governance and the other comprises firms with poor corporate governance. Design/methodology/approach The sample comprises corporate firms listed in the Brazilian stock market during the period from January 2008 to December 2017. Generalized autoregressive conditional heteroskedasticity models were applied. Findings The results show that the portfolio of firms with good corporate governance practices presents fluctuations that are more often temporary and reactive, with trends’ persistence of shorter durations, when considering the punctual volatility of the parameters estimated. This opposed expectation that the portfolio comprised of companies with good governance practices are better protected from short-term movements. However, over time and with standard error measures in consideration, both portfolios’ volatilities behave in similar ways. These findings may be related to Brazilian market characteristics, such as ownership concentration, ineffective corporate boards and the ever-developing nature of the stock market in Brazil. Any one of these characteristics present challenges to effective enforcement of the corporate governance practices in the Brazilian context. Originality/value The findings are potentially to the interest of researchers and practitioners for several reasons. First, this paper contributes to the growing literature on the relationship between corporate governance and market volatility. Second, it informs that volatility in the Brazilian context is likely only partially, if at all, influenced by corporate governance practices. Third, longitudinally, both indices follow the same pattern and converge to the same place.

scholarly journals Pengaruh Penerapan Prinsip-Prinsip Good Governance Terhadap Kinerja Pada Rumah Sakit Di Kota Denpasar

2019 ◽  
pp. 568
Author(s):  
Ida Ayu Arina Mahadewi ◽  
IGAM Asri Dwija Putri
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Purposive Sampling ◽  
Good Corporate Governance

Penelitian ini bertujuan untuk mengetahui pengaruh prinsip-prinsip Good Corporate Governance yaitu: transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran terhadap Kinerja pada Rumah Sakit di Kota Denpasar. Jumlah sampel atau populasi yang digunakan dalam penelitian ini sebanyak 20 rumah sakit dengan penentuan sampel menggunakan metode purposive sampling, jumlah responden keseluruhan sebanyak 120 responden. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran berpengaruh positif terhadap Kinerja pada Rumah Sakit di Kota Denpasar. Hasil penelitian ini diharapkan mampu memberikan informasi bagi pihak-pihak yang terkait dalam mengukur kinerja pada Rumah Sakit di Kota Denpasar dengan menerapkan prinsip-prinsip Good Corporate Governance dalam mengambil keputusan dan menentukan kebijakan di masa yang akan datang sehingga nantinya dapat meningkatkan kinerja organisasi. Kata kunci: Transparansi, akuntabilitas, responsibilitas, independensi, kewajaran, kinerja

scholarly journals Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Yunita Valentina Kusufiyah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Audit Committee ◽  
Good Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
State Revenue ◽  
Good Corporate Governance ◽  
Tax Management ◽  
Negative Effect

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

scholarly journals Penerapan Good Governance pada Perusahaan Skala Kecil dan Menengah Non Go Public

2016 ◽  
Vol 1 (3) ◽  
pp. 236
Author(s):  
Jaswadi
Keyword(s):  
Corporate Governance ◽  
Knowledge Base ◽  
Good Governance ◽  
Governance Mechanism ◽  
Legal Form ◽  
Family Governance ◽  
Good Corporate Governance ◽  
Legal Forms ◽  
Set Up

<p>Abstrak: Tujuan penelitian ini adalah untuk melakukan investigasi dalam mengidentifikasi sebuah dasar pengetahuan (<em>knowledge base</em>) atas implementasi <em>good corporate governance</em> pada sektor UKM <em>non-go public</em>, dan mengidentifikasi aspek pengaturan yang perlu dimodifikasi atas implementasi <em>good corporate governance</em> pada sektor ini. Wawancara dilakukan kepada 10 informan pelaku UKM di wilayah Malang, Batu, Sidoarjo, Jember, dan, Madiun Propinsi Jawa Timur. Hasil penelitian menunjukkan bahwa dalam penerapan aspek <em>good governance</em> UKM dapat menyesuaikan dengan bentuk badan hukumnya, antara lain 3 (tiga) bentuk hukum badan usaha yakni perseroan, persekutuan, dan perseorangan. Dari aspek tersebut, mekanisme <em>monitoring</em> dan <em>family go</em><em>vernance</em> memerlukan perhatian lebih dari pengambil keputusan, investor, dan perbankan serta para pelaku UKM sendiri. Dalam rangka menerapkan mekanisme <em>monitoring</em> yang efektif, peran dewan komisaris dan direksi mengikuti aturan tentang perseroan. Sementara persekutuan perlu membakukan adanya dewan penasehat yang mungkin terdiri dari seluruh sekutu/<em>partners</em> dan mempekerjakan konsultan eksternal utama-nya terkait aspek akuntansi. Selanjutnya, pada perseorangan dengan <em>owner manager</em> perlu mengoptimalkan adanya konsultan untuk mendapatkan alternatif pilihan dalam pengambilan keputusan.</p><p><em>Abstract: <em>The purpose of this study is to investigate a knowledge base for the implementation of good corporate governance in SMEs sectorand identify a special governance provision that need to be addressed over the implementation of good corporate governance in the SME sector. Interviews were conducted on the 10 interviewees of owners and managers within SMEs in Malang, Batu, Sidoarjo, Jember, and Madiun East Java. The results show that the application of the governance aspects of SMEs may need to be adjusted regarding a difference legal forms of SMEs, among others, 3 (three) legal form of the business entity of the Corporation, Partnerships, and Sole Traders. Across these entities, monitoring and family governance mechanism requires more attention from decision makers, investors, and banks as well as SMEs themsel-ves. In order to implement an effective monitoring mechanism, the role of the Board of Commissioners and Board of Directors is in accordance the rules of the corporation. While partnership and sole traders need to set up an advisory board consisting of all partnerand to engage external consultants related accounting aspects. In addition, the sole traders with owner manager should engage external consultant to have a second opinion during decision making process.</em><br /></em></p>

scholarly journals Analisis Faktor-faktor yang Berpengaruh Terhadap Pencegahan Fraud di Dalam Proses Pengadaan Barang dan Jasa (Riset Empiris pada Direktorat Jenderal Pengelolaan Ruang Laut KEMENTRIAN KELAUTAN dan PERIKANAN)

2019 ◽  
Vol 1 (1) ◽  
pp. 31-43
Author(s):  
Yarry Septia Larasati ◽  
Surtikanti Surtikanti
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Good Corporate Governance ◽  
Internal Whistleblowing

Semakin pesatnya perkembangan perekonomian di dunia memberikan banyak manfaat bagi masyarakat tetapi juga diiringi dengan semakin berkembangnya fraud atau biasa dikenal dengan istilah kecurangan Kasus korupsi yang ditangani Komisi Pemberantasan Korupsi (KPK), 70 persen diantaranya merupakan kasus pengadaan barang dan jasa. Penelitian ini bertujuan untuk mendapatkan data empiric tentang seberapa besar pengaruh Peran Pengendalian Internal, Whistleblowing System, dan Good Governance baik secara parsial maupun simultan terhadap Pencegahan Fraud. Penelitian ini melibatkan 53 responden lingkup Direktorat Jenderal Pengelolaan Ruang Laut Kementerian Kelautan dan Perikanan. Penelitian ini menggunakan metode survey dengan kuesioner sebagai instrument penelitian. Hasil penelitian ini menunjukan bahwa terdapat pengaruh positif dan signifikan Peran Pengendallian Internal, Whistleblowing System dan Good Governance baik secara parsial maupun simultan terhadap Pencegahan Fraud. Kata Kunci : Pengendalian Internal, Whistleblowing System, Good Corporate Governance, dan   Pencegahan Fraud

scholarly journals ANALISIS CSR DAN GCG TERHADAP KINERJA KEUANGAN DENGAN ISO STANDAR SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN YANG LISTING DI LQ45)

2019 ◽  
Vol 2 (1) ◽  
pp. 17-27
Author(s):  
Widia Wahyuningrum
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Quantitative Research ◽  
Good Governance ◽  
Performance Testing ◽  
Good Corporate Governance ◽  
Iso Certification ◽  
Corporate Social

This study aims to test Corporate Social Responsibility and Good Corporate Governance on the company's financial performance, testing the effect of ISO on company performance. This type of research is quantitative research. Through this research the researcher tries to test the financial performance of the company that is listing in LQ 45 which is influenced by Corporate Social Responsibility, Good Corporate Governance, and ISO Standard 14001. The results showed that GCG had a significant effect on Tobins Q, so that it can be interpreted that companies that implement GCG can help companies improve their financial performance. CSR has no significant effect on Tobins Q. It can be interpreted that CSR focuses more on the problems that might arise on the external company and does not have a direct influence on financial performance. GCG has a significant effect on ISO, this can be interpreted when companies that implement GCG and are accompanied by obtaining ISO certification, will be able to help each other in creating good governance for the company. CSR has no significant effect on ISO. It can be interpreted that companies that implement CSR have no influence on the ISO certification that the company has. ISO has an effect on Tobins Q. It can be interpreted that companies that have ISO certification can have a positive effect on the company's financial performance.

scholarly journals Tata Kelola Perusahaan dan Transaksi Pihak Berelasi Terhadap Manipulasi Laba

2021 ◽  
Vol 5 (2) ◽  
pp. 374
Author(s):  
Arna Suryani ◽  
Sespi Jumaida
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Investment Decisions ◽  
Multiple Linear Regression Analysis ◽  
Opportunistic Behavior ◽  
Interesting Phenomenon ◽  
Good Corporate Governance ◽  
Opportunistic Management

Earnings manipulation is an interesting phenomenon to study where corporate governance (GCG) can reduce management behavior that is opertunistic in manipulating earnings and through related transactions can motivate companies to make profits. LQ45 companies for the 2016-2019 period listed on the Indonesia Stock Exchange become this object. Samples were selected based on certain criteria so as many 20 sample companies. This study is a descriptive study with multiple linear regression analysis tools performed classical assumption test and hypothesis testing. The results of the study confirm that companies that implement good corporate governance have good governance and can suppress opportunistic behavior. Related party transactions show that it is not directly proportional to the practice of profit. Companies can reduce opportunistic management by implementing good governance and obtaining more information about relationships in making investment decisions.

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