scholarly journals Analisis Pengaruh Keterbukaan dan Audit Internal Terhadap Penerapan Good Corporate Governance Pada Perusahaan Daerah Air Minum (PDAM) Tirta Sakti Kerinci Tahun 2017

2018 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Maryanto Maryanto
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Information Disclosure ◽  
Public Information ◽  
Internal Audit ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Disclosure Of Information ◽  
The Government ◽  
A Company

Disclosure of information is an openness and honesty of information within a company that the government is responsible for its trusting resources in accordance with the laws and regulations in order to know openly the circumstances of a company based on the consideration that everyone has the right to know openly and thorough information. Disclosure of information and internal audit is an important factor in the implementation of good corporate governance. This study aims to determine the effect of information disclosure and internal audit on the implementation of good corporate governance in water utility company PDAM Tirta Sakti Kerinci Year 2017. Population and sample in this study are internal auditors who are in the Division of Internal Control Unit (SPI) working on PDAM Tirta Sakti Kerinci samples taken as many as 12 people. The sample in this research use purposive sampling technique. Based on the research that the authors do, show that There is a significant influence between the Public Information Disclosure Against the Application of Good Corporate Governance in Regional Water Company PDAM Tirta Sakti Key words: Information Disclosure. internal audit and Good Corporate Governance

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

2020 ◽  
Vol 16 (2) ◽  
pp. 17-32
Author(s):  
Opan Arifudin ◽  
Juhadi Juhadi ◽  
Yayan Sofyan
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Internal Control ◽  
Internal Audit ◽  
Analytical Description ◽  
Positive Effects ◽  
Good Corporate Governance ◽  
Internal Control System ◽  
Analysis System ◽  
Better Than

This  research  is  conducted  based  on  the  recently  viral  phenomenon  of  the  Good Corporate Governance issue, yet in reality there is also absence in full realization by state-owned institutions to implement it as the necessity and as its obligation in community service. This proves in several corruption cases which are revealed both in State-Owned Enterprise (BUMN) and Region-Owned Enterprise, especially in Bandung. The aim of this research is to identify the influence of internal control and internal audit to the implementation of Good Corporate Governance both directly and indirectly in BUMN and BUMD in particular in Bandung. This research uses the population of BUMN and BUMD in Bandung as many as 18 enterprises which consists of 14 BUMNs and 4 BUMDs. The method used for this research is analytical description with path analysis system. The results of this research show that the implementation of internal control and internal audit systems in BUMNs are significantly better than in BUMDs. This condition is caused by the rule of Good Corporate Governance binding the BUMNs to apply its organizational management better than in BUMDs. It also proves in statistical result that shows that internal control and internal audit systems have positive effects on the implementation of Good Corporate Governance. Directly, internal control system affects positively for 61.4%, while internal audit system does for 19.2%. Indirectly, both internal control and internal audit systems affect 80.6%. From this results showed, it can be concluded that internal control system in an organization supported   by   the   efficiency   of   internal   audit   function   will   result   in   the   satisfactory implementation of the Good Corporate Governance in the organization.

scholarly journals Internal auditor’s contribution to good corporate governance: An empirical analysis for the one-tier governance system with a focus on the relationship between internal audit function and audit committee

2015 ◽  
Vol 13 (1) ◽  
pp. 141-151 ◽  
Author(s):  
Marc Eulerich ◽  
Patrick Velte ◽  
Jochen Theis
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Control Function ◽  
Central Element ◽  
Internal Audit ◽  
Governance Structure ◽  
Governance System ◽  
Good Corporate Governance

The effectiveness and efficiency of the corporate governance structure depends on different governance bodies within the organization. As crucial parts of good corporate governance they provide constituting, monitoring and controlling tasks concerning the risk management and internal control system. These corporate governance mechanisms include the internal control function (IAF) and the audit committee (AC). Based on a dataset of 550 responses from U.S. internal auditors, our study explores empirically the IAF’s contribution to good corporate governance. Our results suggest that the IAF constitutes a central element of the governance structure. Furthermore, an intensive interaction between the IAF and the AC is positively linked with the efficiency and effectiveness of the governance processes, internal controls and risk management.

scholarly journals The Effect of Good Corporate Governance and Internal Audit Implementation of Quality of Financial Statement through Intellectual Capital in Pt Jakarta Tourisindo

2020 ◽  
Vol 14 (2) ◽  
pp. 2066-2077
Author(s):  
Nulfi Chandra Herdiyopie ◽  
Suharto Suharto ◽  
Iwan Kurniawan Subagja ◽  
Azis Hakim
Keyword(s):  
Corporate Governance ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Descriptive Analysis ◽  
Internal Audit ◽  
Sampling Technique ◽  
Financial Statements ◽  
Good Corporate Governance ◽  
Quality Of Reports

This study aims to: 1) test and analyze the effect of the implementation of good corporate governance influence intellectual capital at PT Jakarta Tourisindo, 2) test and analyze the effect of internal audit on intellectual capital at PT Jakarta Tourisindo, 3) test and analyze the effect of the application of good corporate governance affect the quality of financial statements at PT Jakarta Tourisindo, 4) test and analyze the effect of internal audit affect the quality of financial statements at PT Jakarta Tourisindo, 5) test and analyze the effect of intellectual capital affect the quality of financial statements at PT Jakarta Tourisindo and 6) test and analyze the effect of the implementation of good corporate governance and internal audit affect the quality of reports through intellectual capital at PT Jakarta Tourisindo. The study was conducted at PT Jakarta Tourisindo with a sample of 100 respondents. The sampling technique uses a random sampling technique. The method of data analysis uses descriptive analysis and path analysis. The results showed that: 1) there was a positive and significant effect between good corporate governance on intellectual capital, 2) there was a positive and significant effect between internal audit on intellectual capital, 3) there was a positive and significant effect between the application of good corporate governance on the quality of financial statements, 4) there is no positive and significant influence between internal audit on the quality of financial statements, 5) there is no positive and significant influence between intellectual capital on the quality of financial statements, and 6) there is a positive and significant effect between good corporate governance and internal audit on quality financial statements through intellectual capital.  

scholarly journals Construct The Management Accounting Information System Quality to Improve Gcg Implementation

2021 ◽  
Vol 37 (1) ◽  
Author(s):  
Rini Lestari ◽  
Nurfahmiyati Nurfahmiyati ◽  
Magnaz Lestira Oktaroza ◽  
Bayu Putra
Keyword(s):  
Information System ◽  
Corporate Governance ◽  
Internal Control ◽  
Business Strategy ◽  
Accounting Information ◽  
Sampling Technique ◽  
System Quality ◽  
Accounting Information System ◽  
Good Corporate Governance ◽  
Banking Institutions

This study is motivated by various cases occurred in Sharia banking institutions related to the many cases of embezzlement of customer funds and the provision of fictitious financing. Such cases show strong indication of corruption in the institutions which in turn makes the level of Non-Performing Financing (NPF) higher and causes the company's performance to get worse. These problems can be caused by the weak implementation of Good Corporate Governance (GCG). This study aims to examine the construction of a management accounting information system quality (KSIAM) model, which is seen from the factor that influences it such as the Islamic organizational culture, the effectiveness of internal control, and business strategy. Furthermore, this research also examines the effect of KSIAM towards the implementation of Good Corporate Governance (GCG) in Sharia banking institutions in Bandung, Indonesia. This study uses a quantitative research approach, gathers data using survey methods, and applies SEM/PLS as statistical analysis techniques. The study population is all Sharia Banking Institutions in Bandung, with the target population of all Sharia banks in the city of Bandung (42 banks) in the 2018-2019 periods. The sampling technique used is a non-probability sampling technique with the type of convenience sampling. The results show that Islamic organizational culture and the effectiveness of internal control have not been able to build a KSIAM model, while a business strategy is able to build a KSIAM. Moreover, KSIAM has a significant effect on the implementation of GCG in Sharia banking institutions in Bandung.

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 EFFECT OF INTERNAL AUDIT QUALITY ON THE EFFECTIVENESS OF GOOD CORPORATE GOVERNANCE (CASE STUDY AT PT JASA RAHARJA)

2020 ◽  
Vol 2 (2) ◽  
pp. 203-217
Author(s):  
Fajar Arya Adhitya Putra ◽  
Hadri Mulya
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Sampling Method ◽  
Audit Quality ◽  
Statistical Tests ◽  
Internal Audit ◽  
Control Unit ◽  
Good Corporate Governance

This study aims to examine the Effect of Internal Audit Quality on the Effectiveness of Good Corporate Governance which is seen from the Independence of Auditors, Professional Capabilities, Scope of Work and Examination at PT Jasa Raharja.The population in this study were all employees of PT Jasa Raharja which were divided into Employees of the Internal Control Unit, Head of Branches, Head of Division, Head of Internal Control Unit and Corporate Secretary of PT Jasa Raharja. Samples obtained by purposive sampling method were as many as 85 employees. The results of statistical tests show that the Quality of Internal Audit has a significant effect on the Effectiveness of Good Corporate Governance that is measured using variables such as Independence, Professional Capability, Scope of Work and Examination.

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 The Influence of Business Strategy and Good Corporate Governance on Company’s Performance

2018 ◽  
Vol 7 (4.34) ◽  
pp. 284
Author(s):  
R. Ait Novatiani ◽  
Mohd Haizam Mohd Saudi ◽  
R. Wedi Rusmawan Kusumah ◽  
Achmad Fajar ◽  
Rita Yuniarti
Keyword(s):  
Corporate Governance ◽  
Business Strategy ◽  
Sampling Technique ◽  
General Purpose ◽  
Business Strategies ◽  
Good Corporate Governance ◽  
A Company

In general purpose of a company is to look for the highest profit. An increase in profits shows the company’s performance is good, to ensure that the company’s performance is good, it must be supported by a business strategy and good corporate governance. The purpose of this study is to analyze business strategies and good corporate governance, both partially and simultaneously affect the company’s performance. Sampling technique used in this study non probability namely census sampling which is 46 census sampling. Based on the results of the study, it can be concluded that business strategies and good corporate governance both partially and simultaneously influence the company’s performance  

scholarly journals Pengaruh Audit Manajemen, Komitmen Organisasional Manajer, dan Pengendalian Internal Terhadap Penerapan Prinsip-Prinsip Good Corporate Governance

2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Mu'amar Mu'amar ◽  
Dhaniel Syam ◽  
Siti Zubaidah
Keyword(s):  
Corporate Governance ◽  
Logistic Regression ◽  
Organizational Commitment ◽  
Internal Control ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Management Audit

This study aims to examine the effect of Management Audit, Organizational CommitmentManager, Internal Control Against Application of Principles of Good Corporate Governance. Thesample of this study is 62 manufacturing companies listed in Indonesia Stock Exchange (BEI) in2013 with purposive sampling technique.. The data was analized with logistic regression. Theresult showed that management audit has no effect on the implementation of good corporategovernance principles, organizational commitment of managers has an effect on the applicationof the principle of good corporate governance, and internal control does not affect the implementation of good corporate governance principles.Ke yword: Management Audit, Organizational Commitment Manager, Internal Control, Principles of Good Corporate Governance.

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. 

Sign in / Sign up

Export Citation Format

Share Document