Suchergebnisse

This research explores Good Corporate Governance (GCG) and financial governance by using firm size as a control variable. In particular, this study provides empirical evidence that firm size is a control variable. The sample in this research is companies in the Hotel and Tourism sector listed on the Indonesia Stock Exchange (IDX) period 2013-2018. Data analysis using panel data. The results revealed that of the five proposed hypotheses, only two were accepted. The results show that company size does not fully control the independent variable in this research.

This study aims to provide an overview of the transparency of village financial management in Pulau Morotai Regency, North Maluku Province, Indonesia. The sample in this study was taken by using a purposive sampling method, involving 440 respondents, and spread in 88 villages in Pulau Morotai Regency. Data processing techniques used descriptive statistics with a class interval approach. The results show that the indicators of clarity of roles and responsibilities, implementation of government affairs are still dominated by the head of the village who has the authority for village financial management. Indicators of budget disclosure show relatively the same as indicators of clarity of roles and responsibilities. The indicators of information availability indicate that the accessibility of public information in villages located in the subdistrict capital is relatively good. In contrast, the last indicator, integrity assurance, shows that data validity still being a problem in the village planning process. This study also discusses the implications as well as suggestions for future studies.

This study aims to provide an overview of the transparency of village financial management in Pulau Morotai Regency, North Maluku Province, Indonesia. The sample in this study was taken by using a purposive sampling method, involving 440 respondents, and spread in 88 villages in Pulau Morotai Regency. Data processing techniques used descriptive statistics with a class interval approach. The results show that the indicators of clarity of roles and responsibilities, implementation of government affairs are still dominated by the head of the village who has the authority for village financial management. Indicators of budget disclosure show relatively the same as indicators of clarity of roles and responsibilities. The indicators of information availability indicate that the accessibility of public information in villages located in the subdistrict capital is relatively good. In contrast, the last indicator, integrity assurance, shows that data validity still being a problem in the village planning process. This study also discusses the implications as well as suggestions for future studies. ; Penelitian ini bertujuan untuk memberikan gambaran tentang transparansi pengelolaan keuangan desa di Kabupaten Pulau Morotai Provinsi Maluku Utara, Indonesia. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling, dengan melibatkan 440 responden, dan tersebar di 88 desa di Kabupaten Pulau Morotai. Teknik pengolahan data menggunakan statistik deskriptif dengan pendekatan interval kelas. Hasil penelitian menunjukkan bahwa indikator kejelasan peran dan tanggung jawab, pelaksanaan urusan pemerintahan masih didominasi oleh kepala desa yang memiliki kewenangan pengelolaan keuangan desa. Indikator pengungkapan anggaran menunjukkan relatif sama dengan indikator kejelasan peran dan tanggung jawab. Indikator ketersediaan informasi menunjukkan bahwa aksesibilitas informasi publik di desa-desa yang berada di ibukota kecamatan relatif baik. Sebaliknya, indikator terakhir, jaminan integritas, menunjukkan bahwa validitas data masih menjadi masalah dalam proses perencanaan desa. Penelitian ini juga membahas implikasi serta saran untuk penelitian selanjutnya.