scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD

2019 ◽  
Vol 1 (1) ◽  
pp. 55-60
Author(s):  
Pratomo Cahyo Kurniawan ◽  
Khairina Nur Izzaty
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Control And Prevention

This research was conducted to examine the effect of good corporate governance and internal control on fraud prevention. The study was conducted at BPR Gunung Rizki. A common problem in this study is that there are still cases of fraud that can threaten the company's going concern. The sampling technique used is total sampling using all members of the population. The technique of collecting data using a questionnaire distributed to all employees except the hygiene and security department. The analysis technique used is multiple linear regression analysis. The results of the analysis show that good corporate governance has a positive effect on fraud prevention. The results of the second analysis show that there is a positive influence between internal control and prevention of fraud.

scholarly journals Faktor-Faktor Pencegahan Fraud pada Lembaga Perbankan

2021 ◽  
Vol 31 (6) ◽  
pp. 1592
Author(s):  
Putu Purnama Dewi ◽  
Ni Putu Eni Suwantari ◽  
I Putu Dharmawan Pradhana
Keyword(s):  
Corporate Governance ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Banking Institutions ◽  
Sample Method

The purpose of this study is to identify the factors that influence the prevention of fraud in banking institutions including the implementation of good corporate governance, the application of the tri hita karana culture and the existence of a whistleblowing system. The location of this research is the Regional Development Bank (BPD) Bali with a population of all staff of BPD Bali Renon branch with a total sample of 96 respondents and using the saturated sample method. The analysis technique applied is multiple linear regression analysis. The findings in this study illustrate that the implementation of good corporate governance, the application of the tri hita karana culture, and the whistleblowing system in the company illustrates a significant positive effect on fraud prevention efforts at Bank BPD Bali. Keywords: Good Corporate Governance; Tri Hita Karana Culture; Whistleblowing System; Fraud Prevention.

Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi

2021 ◽  
Vol 5 (2) ◽  
pp. 109
Author(s):  
Putri Nurmala ◽  
Akhmad Sigit Adiwibowo
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Bond Ratings ◽  
Good Corporate Governance ◽  
Analysis Technique

<em>Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings</em>

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) &lt;(1,984) and not significant (0,348)&gt; (0,05) to loyalty. (2)) Commitment has positive (8,218)&gt; (1,984) and significant (0,000) &lt;(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)&gt; (1,984) and significant (0,017) &lt;(0,05) effect on loyalty. (4) Reliability negatively (-1.570) &lt;(1,984) and insignificant 0, 120&gt; 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)&gt; t table (1,984) and significant (0,000) &lt;(0,05) to loyalty. (6) Warranty has positive effect (1,199) &lt;(1,984) and insignificant 0, 234&gt; 0,05 to loyalty. (7) Empathy has positive effect (186) &lt;(1,984) and insignificant 0, 853&gt; 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan

2019 ◽  
Vol 29 (2) ◽  
pp. 883
Author(s):  
Ketut Krisna Savitri ◽  
I Wayan Ramantha
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio ◽  
Negative Effect

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies. Keywords : Risk Based Bank Rating;  Company Value; Banking.

scholarly journals PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA MANAJERIAL LEMBAGA PERKREDITAN DESA (LPD) PAKRAMAN PADANGSAMBIAN

2019 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Ni Made Mery Yandani ◽  
I Gusti Ngurah Putra Suryanata
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Financial Performance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Primary Data ◽  
Managerial Performance ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Regression Test

The Influence of Implementation of Good Corporate Governance Principles and Tri Hita Karana Value on Managerial Performance of Village Micro Credit (LPD) at Padangsambian. The current study aims to investigate the influence of transparency, accountability, responsibility, independence, fairness, and THK value on LPD financial performance. Saturated sampling technique were used in the current study, and number of sample used were 30. The data were collected using primary data through the method of survey. The current study used classic assumption test and multiple linear regression test as an analysis technique. Generally, it could be stated that if Good Corporate Governance (X1) and The Value of Tri Hita Karana (X2) increase by one unit (one score), it could has a positive influence towards the managerial performance (Y) of LPD Pakraman Padangsambian. This shows that if Good Corporate Governance (X1) and The value of Tri Hita Karana (X2) are increased, then the performance of individual managerial (Y) will increase. Otherwise, if Good Corporate Governance (X1) and the value of Tri Hita Karana (X2) decrease, there will be a decrease in managerial performance (Y). Keywords: Good corporate governance, Tri Hita Karana value, managerial performance

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 209
Author(s):  
Irwan Abdi Nugroho ◽  
Kartika Hendra Ts ◽  
Suhendro Suhendro
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Financial Reports ◽  
Good Corporate Governance ◽  
Analysis Technique

This study aims to determine, test and analyze Liquidity, Capital Adequacy, Firm Size, Good Corporate Governance and Profitability of banking companies in Indonesia that are listed on the Indonesia Stock Exchange (BEI), the quarterly financial reports of 29 banking companies for the 2015-2018 period. This research is a quantitative research. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI). The sample in this study was taken using a purposive sampling method that met the sample criteria desired by the researcher. The data used in this study were in the form of documentation. The data analysis technique used in this research is multiple linear regression analysis and classical assumption test. Based on these results, what is done shows that Liquidity, Capital Adequacy, Firm Size and Good Corporate Governance affect the profitability of banking companies.

scholarly journals Pengaruh Budaya Organisasi dan Good Corporate Governance terhadap Kinerja Karyawan di RSUD K.H. Daud Arif Kuala Tungkal Jambi

2020 ◽  
Vol 11 (2) ◽  
pp. 71
Author(s):  
Azizah Azizah ◽  
Muhammad Emil
Keyword(s):  
Corporate Governance ◽  
Organizational Culture ◽  
Quantitative Research ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Cultural Variables ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Calculation Results

specific and detailed objectives of this study are another way to analyze the partial and simultaneous influence of organizational culture and Good Corporate Governance on employee performance at K.H. Daud Arif Kuala Tungkal Jambi Hospital. The method used is quantitative research with the design of the research used is survey research for descriptive and expansive purposes. The population of 342 employees and the technique of withdrawal of samples on a non probability. The sample in this study was taken 10% of the population, resulting in a sample of 34 employees. The data analysis technique used in this study is multiple linear regression analysis. The results showed that 1) partially obtained calculations and discussions that the cultural variables of the organization (X1) had a significant positive effect on employee performance (Y) where the calculation results showed a t count of 3,349 > t table of 1,697 to H0 rejected and H1 accepted and for good corporate governance variables (X2) shows there is a significant influence on employee performance (Y), obtained calculation t count of 2,067 > t table 1,697 so that H0 is rejected and H1 is accepted , and 2) simultaneously organizational culture (X1) and good corporate governance (X2), a significant impact on employee performance (Y), obtained a calculation of F count of 7,643 > F table 3.30 so that H0 is rejected and H1 is accepted.

scholarly journals Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan

2020 ◽  
Vol 30 (9) ◽  
pp. 2366
Author(s):  
I Gusti Ngurah Gede Bali Sakhya Prawira ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Savings And Loan ◽  
Performance Principles ◽  
Positive Effect

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.

THE EFFECT OF CONSUMER BEHAVIOR PURCHASE GOLD CREDIT PRODUCTS IN BANK MANDIRI SYARIAH

2018 ◽  
Vol 3 (1) ◽  
pp. 014
Author(s):  
Erdawati Erdawati ◽  
Mai Yuliza
Keyword(s):  
Consumer Behavior ◽  
Social Factors ◽  
Psychological Factors ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Multiple Regression Equation ◽  
Personal Factors ◽  
Analysis Technique

The purpose of this research is to know the influence of consumer behavior such as cultural factors, social factors, personal factors and psychological factors to the decision to purchase gold credit products at Bank Mandiri Syariah in Pasaman Barat Regency with the samples of 30 peoples. The sampling technique is by census. The research instrument is questionnaires. The data obtained then processed using multiple linear regresion analysis technique using spss. Testing statements conducted with the validity test and reliability test, classical assumption testing consisting of the test normality, linearity and heterokesidasitas. The test of multiple linear regression analysis showed that each variable used in this study has regression coefficient which can be made into a multiple regression equation as follows Y = 0,063 + 0,218X1 + 0,035X2 + 0,201X3 + 0,917X4, it can be concluded that culture factors and social factors have a positive influence on the purchase decision of gold credit products, while personal factors and psychological factors have a positive and significant influence on consumer decisions choosing gold credit products at Bank Syariah Mandiri.

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

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