scholarly journals Pengaruh Audit Kinerja dan Pengendalian Intern Terhadap Kinerja Perusahaan Daerah Air Minum (PDAM) Kota Gorontalo Dengan Good Corporate Governance Sebagai Variabel Intervening

2018 ◽  
Vol 1 (1) ◽  
pp. 48-57
Author(s):  
Arifin Arifin
Keyword(s):  
Internal Control ◽  
Good Governance ◽  
Middle Management ◽  
Positive Influence ◽  
Positive Relation ◽  
Model Estimate ◽  
Management Level ◽  
Know How ◽  
Good Corporate Governance ◽  
And Performance

This research aim to to know how relation make an audit of performance with Control of intern; how influence make an audit of internal control and performance either through parsial and also by simultan to governance corporate good; and how influence make an audit of performance, internal control and of good governance corporate either through parsial and also by simultan to performance of PDAM Town of Gorontalo. Sampel selected pursuant to sampling purposive counted 20 responder people at middle management level of to to the. Data collecting methode the used is observation, and interview of kuesioner. Data analysed with model estimate equation of simultan. Result of research indicate that there are positive relation and signifikan make an audit of performance with internal control, there are positive influence and signifikan make an audit of internal control and performance either through parsial and also by simultan to good governance corporate, there are positive influence and do not signifikan make an audit of performance to performance of PDAM Town of Gorontalo and internal control have an effect on and negativity of signifkan to PDAM Town of Gorontalo, but good governance corporate have an effect on positive to performance of PDAM Town of Gorontalo.

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 influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Makoto Matsuo ◽  
Takami Matsuo ◽  
Kohei Arai
Keyword(s):  
Middle Managers ◽  
Psychological Empowerment ◽  
Middle Management ◽  
Behavioral Outcomes ◽  
Individual Performance ◽  
Positive Influence ◽  
Management Control ◽  
Proactive Behavior ◽  
Content Type ◽  
Management Level

Purpose Although middle managers play important roles in forming strategies and generating innovation, few studies have explored the influence of management control systems (MCS) on employees’ behaviors or performance at the middle-management level. The purpose of this study is to examine the effect an interactive use of MCS has on individual performance at the unit level. Design/methodology/approach A longitudinal, multisource and multilevel survey was conducted among 373 nurses in 20 units at a Japanese public hospital. Findings The multi-level analyzes indicate that middle managers’ interactive use of MCS has a direct and indirect positive influence on individual performance, through proactive behavior, as well as through psychological empowerment and, subsequently, through proactive behavior. Research limitations/implications As the present study collected data from nurses at a Japanese hospital, it is necessary to conduct research in other countries using different occupations to verify the findings. Practical implications Organizations need to be aware that the interactive use of MCS can be an effective tool for empowering and motivating employees. Originality/value The present study contributes to the literature by clarifying the mechanisms of how the interactive use of MCS influences employees’ psychological and behavioral outcomes at the middle-management level.

scholarly journals Internal Controls of the Municipality of Plaridel, Bulacan towards Good Governance

2021 ◽  
Vol 2 (6) ◽  
pp. 506-513
Author(s):  
Jerome Velasco
Keyword(s):  
Internal Control ◽  
Good Governance ◽  
Local Governance ◽  
Pearson Correlation ◽  
Vital Role ◽  
Policies And Procedures ◽  
Private And Public ◽  
To Come ◽  
And Performance ◽  
The Impact

Internal control plays a vital role in both private and public sectors. It is considered as one of the strategic tools in improving the operations and performance of an organization that will lead to the attainment of organizational goal and objectives. The main objective of the study was to determine the impact of control activities to the Municipality of Plaridel, Bulacan in complying with the good governance criteria. An assessment was conducted to determine the extent of control activities’ implementation in the organization to come up with the recommended measures for its further improvement. The study was based on a descriptive research design involving quantitative approach. Data gathered have been processed statistically using the SPSS by the Centro Escolar University Data Processing Center, and presented using the mean, standard deviation, and Pearson correlation analysis. The overall analysis revealed that the relationship between the extent of implementation and perceived impact of control activities to the Municipality in complying with the good governance criteria has a very significant relationship rating. Findings also showed that the existing implementation of control activities in the municipality can be further improved using the recommended measures focused on the following: Revisiting and Revising the existing policies and procedures, Strengthening the top Management’s functions, and Continuous professional development. It can be concluded that the implementation of control activities in the Municipality can improve the operations, and can contribute to the compliance with the Seal of Good Local Governance Criteria - financial administration aspect.

scholarly journals MENUJU GOOD GOVERNANCE BAGI PEMERINTAHAN DAN PERUSAHAAN DI INDONESIA

2016 ◽  
Vol 5 (4) ◽  
pp. 341
Author(s):  
Sutjipto Ngumar
Keyword(s):  
Insider Trading ◽  
Good Governance ◽  
General Meeting ◽  
Equal Treatment ◽  
Know How ◽  
The Third ◽  
Good Corporate Governance ◽  
Good Government ◽  
Election System ◽  
Management Aspect

The third millenium which is being begun on 2000 is new things for Government and Corporate of Indonesia. This paper presented to know how far the good government go-vernance was operated to anticipate the growing government and corporate’s activities. There is no well balance yet to share the processing wealth natural resources and human resources equality, among the Indonesian people which is indicated by the depth gab in living quality between the have and the have not. In the corporate sector shown, there is no protection enough for shareholder’s right both at voting election of commisioners and director board in the shareholder general meeting show the basic share holder right.There is no equal treatment yet to shareholder about the information of voting right, shareholder general election system and process, insider trading and business self deal-ing. To execute good government governance and good corporate governance, it is being prepared a set of penal provisions and regulations to anticipate the treatment for Auto-nomous Regional Law No. 22 and No. 25 year 1999. The corporate must to know share holder right, as find in the regulation and the article. To execute the good corporate go-vernance has to joint actively between corporate and stakeholder to create wealth work-ing, either financial aspected or management aspect.

scholarly journals ANALYSIS OF IMPLEMENTATION GOOD CORPORATE GOVERNANCE ON MOTIVATION AND PERFORMANCE OF RESOURCES PEOPLE IN THE PUTRA WASPADA HOSPITAL

2018 ◽  
Vol 1 (1) ◽  
pp. 37-44
Author(s):  
Suhardi Suhardi
Keyword(s):  
Corporate Governance ◽  
Random Sampling ◽  
Good Governance ◽  
Simple Random Sampling ◽  
Cross Sectional ◽  
Good Corporate Governance ◽  
And Performance

Motivasi dan kinerja sumber daya manusia merupakan salah satu permasalahan kompleks suatu instansi pemerintah maupun swasta dalam melaksanakan loyalitas kerja. Hal tersebut, merupakan hambatan perusahaan dalam mencapai kemajuan. Permasalahan tersebut, berkaitan dengan lemahnya tatakelola dan sistem manajerial suatu perusahaan. Penelitian dilaksanakan pada tanggal 15-25 Juli 2017 yang bertujuan untuk menganalisis Implementasi Good Corporate Governance Terhadap Motivasi Dan Kinerja Sumber Daya Manusia di Rumah Sakit Putra Waspada. Desain penelitian yang digunakan Explanatory research cross sectional. Populasi seluruh SDM yang ada di Rumah Sakit Putra Waspada jumlah sampel 93 responden dengan menggunakan teknik simple Random  Sampling. Pengolahan data dianalisis dengan uji statistik regresi logistic multivariat. Dari hasil uji statistik menunjukan bahwa ada analisis Implementasi Good Corporate Governance  Terhadap Motivasi Dan Kinerja sumber daya manusia di Rumah Sakit Putra Waspada dengan nilai Pvalue = 0,000 dan α 0,05 yang berarti P < 0,05. Perlu penerapan tatakelola Good Governance Corporate oleh manajerial untuk mewujudkan keterbukaan serta pengawasan dalam instansi perusahaan.

scholarly journals Governance and Performance of Agri-Food Exporting SMEs

2021 ◽  
Vol 8 (4) ◽  
pp. 83-91
Author(s):  
Nour-Eddine SOUSSI ◽  
Habib ELFATHAOUI ◽  
Jamal AGOURAM
Keyword(s):  
Internal Control ◽  
Good Governance ◽  
Local Development ◽  
Export Performance ◽  
Hierarchical Control ◽  
Governance System ◽  
Internal Governance ◽  
Internal Governance Mechanisms ◽  
The Subject ◽  
And Performance

Moroccan SME's are involved in local development and are currently the subject of several studies. Furthermore, Moroccan SMEs are crucial to the country's economic growth since they produce value, create employment, and play an important role in local development. The goal is to identify the factors that influence its export performance. This performance can be influenced by the governance system, which is defined as a set of mechanisms that have the effect of limiting managers' powers and influencing their decisions. In this light, the purpose of this paper is to demonstrate, using a sample of food SME's in Agadir city, that a good governance system improves export performance and accelerates the process of SME internationalization. Based on the findings of this study, we can infer that SMEs with effective internal governance mechanisms, such as an internal control and consultation body and strong hierarchical control, may improve their export performance and, as a result, their internationalization potential.

scholarly journals Internal Controls and Performance of Selected Tertiary Institutions in Ekiti State: A Committee of Sponsoring Organisations (COSO) Framework Approach

2019 ◽  
Vol 11 (1) ◽  
pp. 405
Author(s):  
Gideon Tayo Akinleye ◽  
Adebola Daniel Kolawole
Keyword(s):  
Internal Control ◽  
Positive Influence ◽  
Internal Controls ◽  
Primary Data ◽  
Control Environment ◽  
Organisational Performance ◽  
Tertiary Institutions ◽  
Framework Approach ◽  
And Performance ◽  
Positive Effect

This study examined the effect of internal controls on performance of selected tertiary institutions in Ekiti state using a committee of sponsoring organisations (COSO) framework approach. The study employed a survey research design. Primary data were obtained and analysed using multiple regression analysis. Findings from the study showed that the overall influence of COSO components of internal control on performance of selected tertiary institutions in Ekiti state was significantly positive. However, Control activities (CA) (t =2.487, p=0.013 <0.05), Information & communication (IFC) (t=7.195, p=0.000 < 0.05) and Monitoring activities (MA) (t=4.809, p=0.000 < 0.05) had significant and positive influence on organisational performance of the selected tertiary institutions while Control environment (CE) (t =0.569, p=0.570 > 0.05) and Risk assessment (RA) (t=0.446, p=0.656 > 0.05) had positive but insignificant effect on organisational performance of the selected tertiary institutions. The study concluded that internal control had a positive effect on performance and was statistically significant in explaining performance of selected tertiary institutions in Ekiti state. The study thus recommended that those charged with governance in tertiary institutions should strengthen the highlighted components of internal controls.

scholarly journals APPLICATION OF GOOD CORPORATE GOVERNANCE IN PT. UNILEVER INDONESIA

2020 ◽  
Vol 1 (3) ◽  
pp. 482-490
Author(s):  
Vebina Desi Eka Wati
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Positive Impact ◽  
Internal Environment ◽  
Good Corporate Governance ◽  
Qualitative Descriptive ◽  
And Performance ◽  
The Many ◽  
Relationship Of ◽  
Descriptive Writing

Good Corporate Governance is corporate governance that explains the relationships between various participants in the company that determine the direction of the company's performance. Good corporate governance is corporate governance that explains the relationship of the parties participating in the management and performance of the company. Implementation of good governance principles is considered to have a positive impact on the company. Seeing the many achievements achieved by PT. Unilever Indonesia is primarily an award for GCG so researchers are interested in examining how it is applied and the constraints experienced. From the results of this study it can be seen that the application of GCG principles in the internal environment of PT. Unilever Indonesia has been going well, although sometimes it collides with changes that occur in the internal environment so that there are adjustments that must be made by all employees. The research method used is descriptive qualitative. Qualitative descriptive writing is writing that seeks to explain the current problem solving based on data, present data, analyze and interorete.

scholarly journals PENGARUH EFEKTIVITAS FUNGSI AUDIT INTERNAL TERHADAP PENGUNGKAPAN KELEMAHAN PENGENDALIAN INTERNAL

2014 ◽  
Vol 2 (2) ◽  
pp. 326
Author(s):  
Rozmita Dewi Yuniarti Rozali ◽  
Rizal Alfian
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Internal Audit ◽  
Positive Influence ◽  
Primary Data ◽  
Spearman Rank ◽  
Internal Auditors ◽  
Know How ◽  
Internal Audit Function ◽  
Internal Control Weaknesses

This research purpose to know how influence the effectiveness of the internal audit function on the disclosure weaknesses control in BUMN headoffice in Bandung. The research method used is associative method. The population this research are internal auditors who are in all BUMN headoffice in Bandung, whereas for sampling using sample iteration. This research using primary data wich collected from questionnaires. This research using a simple statictical correlation Spearman Rank in analyzing the data. Based on the calculation of correlation analysis with the help of software SPSS 20.0 for Windows, questionnaire distributed to 55 internal auditors at 5 BUMN headoffice in Bandung showed that the effectiveness of the internal audit function has positive influence on the disclosure of internal control weaknesses. Percentage influence the effectiveness of the internal audit function to the disclosure of internal control weaknesses were 33.5% and 66.5% influenced by other factors not examined in this research.

scholarly journals PENGARUH BUDAYA ORGANISASI TERHADAP NILAI PERUSAHAAN DAN GCG SEBAGAI VARIABEL MODERATING

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Verliani Dasmaran
Keyword(s):  
Corporate Governance ◽  
Organizational Culture ◽  
Positive Influence ◽  
Organization Culture ◽  
Corporate Value ◽  
Know How ◽  
Company Value ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Study Population

Abstract The purpose of this study is To know how the influence of organizational culture on Corporate Value and To Know how Good Corporate Governance can strengthen the influence of organizational culture on corporate value, the study population is 30 companies registered in CGPI (Coorporate Governance Persepsion Index) in 2015 and the sample research into 25 companies with research methods The type of research used is associative research that is associative technique of associative research using quantitative analysis technique (statistic). To know the amount of influence between variable of writer use data analysis with help SPSS 22 : The result of research proves that there is positive influence of Organization Culture to Company Value or hypothesis (H1) accepted, and H2 rejected means Good Corporate Governance (GCG) Minimize the Effect of Organizational Culture Variables on Corporate Value. . Keyword : organizational culture, Good Corporate Governance, Corporate Value

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