Suchergebnisse

The lack of good governance in government institutions is characterized by inefficient organization and bureaucracy, poor quality of services to the public, difficulty eradicating Corruption, Collusion and Nepotism and lack of community participation in development. This study aims to examines the effect of Good Corporate Governance on the performance of employees of the Agriculture and Animal Husbandry Office of Buleleng Regency. Good Corporate Govenance is measured in terms of fairness, transparency, accountability and responsibility. This study uses a quantitative approach. The population in this study were all employees of the Agriculture and Animal Husbandry Office of Buleleng Regency, both permanent, outsourced and contract employees who totaled 64 people. The number of samples used was 64 employees because the sampling technique used the saturated sample technique. Data was collected using a questionnaire, of the 64 questionnaires distributed, 64 questionnaires were returned with a response rate of 100%. To test the hypothesis, a regression analysis was carried out using SPSS version 17.00 for Windows. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is tested. This study shows that Good Corporate Governance (fairness, transparency, accountability and responsibility) has a positive influence on employee performance.

PurposeThe purpose of this paper is to examine the continuing search for evidence that good corporate governance leads to positive organizational outcomes, and it presents a unique perspective on this issue based on firm size.Design/methodology/approachThe study utilized a comprehensive measure of governance as well as a risk‐adjusted measure of share price in its comparisons between companies known for good governance and broader markets composed of similar‐sized firms.FindingsThe findings show evidence of better risk‐adjusted performance across all recent sub‐periods (three‐, five‐, and ten‐year) for the firms in the smallest market capitalization category. Better risk‐adjusted returns were earned for only the ten‐year period for the largest firms and the overall US market. Mid‐cap stocks were not significant in any of the three periods studied. The fact that the small cap stocks showed significance for all three sub‐periods indicates the relationship between good corporate governance practices and the financial success of a company is the strongest for smaller firms and is more likely to be experienced in longer time horizons for most firms, small and large.Research limitations/implicationsInvestigations of this seminal issue have produced mixed results because the operational definitions of governance often are too narrow, the timeframes for impact are too constricted, and the comparisons are too broad. In addition, the use of a novel approach for understanding why these findings may hold true provides scholars with new avenues for thinking about and modeling the governance‐performance relationship.Practical implicationsGood governance matters and requires managers and policy makers to find the appropriate context in order to have meaningful comparisons.Social implicationsThe paper supports the "doing well while doing good" paradigm for both individual and institutional investors' investment choices by showing that selecting firms that practice good corporate governance can be a long‐term value‐maximizing strategy.Originality/valueA major nuance from other studies of the impact of a firm's corporate governance performance on its financial performance is the authors' use of four sub‐categories of companies based on market capitalization/firm size. Findings ultimately show whether investors/owners reward corporate governance via stock purchases, and if so, how this relationship may have changed over the past decade according to various markets and risk‐adjusted returns.

Corruption, misappropriation of assets and fraudulent statements are types of fraudthat adversely affect the performance of the company/organization. Various types offraud are common in the private sector or other government organizations.Empirically research showed that fraud occurred due to weak implementation ofCorporate Governance. It is important for all stakeholders, especially themanagement company to comprehensively understand the consep of fraud, includesknowing why a person committing or engaging in fraudulent activity and all of the redflags. Implementation of internal and external mechanism of Corporate Governacemechanism by considering all of its principles and functions also audit committeefunction, predicted to be able to reduce the occurrence of fraud.Keywords: Fraud, corporate governance principles, corporate governance functionsand audit committee.

Abstract: Syarî'ah banking must be optimized earnestly to fulfill the stakeholders interest. The effective implementation of cooporate governance would realize the goal of fairness, accountability, and transparancy. There are several prior focus of this system manager: basic concept and problems of cooperate governance in syarî'ah banking, the pillars of implementation, and the mechanism. As a result, to create an effective cooperate governance of syariah banking, the following aspects must be urgently required: a contract clarity, market discipline, moral dimension, socio-political atmosphere, law enforcement, and institution. Board of directors, senior management, stockholders, and depositors have important roles to establish the harmony of syariah banking development. The stakeholders are directly connected to the mechanism of cooperate governance of syariah banking. Key Words: corporate governance, bank syari'ah, stakeholders, dan mudlârabah

Companies that have roles in the pharmaceutical field that are discussed in the health world and are related to direct consumers or indirect consumers, business partners, distributors, and so on. Good Corporate Governance, namely, processes, policies, rules, and policies that affect the direction, management, and control of a company or company. PT.NI. Having business goals that are not just looking for profit but also have social responsibility and assistance in the internal and external environment (human, animal, plant and environment).

This study aims to analyze the effect of Good Corporate Governance on tax avoidance.This study uses 4 variables for measuring Good Corporate Governance namely Institutional Ownership, Audit Quality, Company Size, and Political Connection. The population of this study are all manufacturing sector companies that have been listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period with a total final sample of 160 companies that have met the criteria. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 32 companies. Data analysis technique used was simple linear regression analysis of each variable by using Eviews. The results showed that Institutional Ownership did not affect tax avoidance, while Audit Quality, Company Size, and Political Connection had an influence on tax avoidance. Keywords: Tax Avoidance, Institutional ownership, Audit Quality, Company Size, and Political Connection

This research was conducted to find out how the application of the principles of Good Corporate Governance by Bank Indonesia to Commercial Banks and what are the legal consequences if Commercial Banks do not apply the principles of Good Corporate Governance in carrying out banking activities. This research is a normative legal research with a statutory and conceptual approach and qualitative data analysis. The results obtained from research conducted were that the implementation of Good Corporate Governance at Commercial Banks by Bank Indonesia was caused by the economic and monetary crises that occurred in Indonesia in 1997-1999 due to the failure to apply Good Corporate Governance in every activity in the company and in banking and legal consequences. for Commercial Banks that do not apply Good Corporate Governance in their banking activities as stipulated in Bank Indonesia Regulation Number 8/14 / PBI / 2006 Article 69, namely administrative sanctions and No criminal sanctions for Commercial Banks that do not apply Good Corporate Governance in their banking activities.