• Alasan Menggunakan Variable Good Corporate Governance System

.Budi Gautama Siregar2018-05-01Full Text Available The purpose of this research is to examine and analyze Good Corporate Governance in moderating the relationship between Corporate Social Responsibility (as measured by economic, environmental and social, Default Risk (as measured by debt to equity ratio and debt to assets ratio and Conservatism (as measured by earning / stock return relation, accruals and net assets Earnings Management. The sample used is a manufacturing company during the period 2011- 2015. The total sample used is 170 samples. Sampling technique used is saturated sample method. The analytical model used in this research with Structural Equation Modeling. The results showed that Corporate Social Responsibility, as measured by the economy and environment, has a positive and significant effect on earning management, while Corporate Social Responsibility measured by social have negative and significant effect to earning management.

Variabel credit rating ini diukur dengan dummy yang bersekala ordinal sebagaimana di tabel 2. Alasan perbedaan ini adalah di Indonesia sebagian besar perusahaan memiliki. Pedoman Umum Good Corporate Governance Indonesia. Jul 3, 2017 - based on the principles of Good Corporate Governance. The appraisal on the. Dengan tujuan untuk mengurangi kemacetan. Usulan ini kemudian. Insentif Kinerja yang bersifat variabel (merit rating) dilakukan dengan.

Default risk, as measured by debt to equity ratio and debt to asset ratio, has positive and significant effect on Earnings Management. Also, conservatism measured by earning / stock return relation and accrual has adverse and insignificant effect on earning management. Good Corporate Governance moderates weakening the effect of Corporate Social Responsibility as measured by economic, environmental to Earnings Management. Meanwhile, the interaction of Corporate Social Responsibility proxy by social with good corporate governance has a positive and significant effect. Good Corporate Governance moderates weakening the effect of default risk measured by debt to equity ratio on Earnings Management, while the interaction between default risk measured by debt to asset ratio with good corporate governance has positive and insignificant effect, so GCG does not moderate the effect of default risk as measured by debt to asset ratio to Earnings Management. Another result was that good Corporate governance does not moderate Conservatism effect measured by Earning.Muhammad Z.

Mamun2005-01-01Full Text Available This study showed the perceptional differences between corporate managers1 and stockholders2 regarding good governance. The study is conducted among 25 pairs of senior managers and stockholders from 25 randomly chosen corporations3 in Bangladesh. Different statistical tools like numeric scale, discriminant analysis, descriptive analysis, t-test, F-test were used for the comparative analysis. Regarding good governance, it is found that the corporate managers and stockholders possess opposing view.

While managers of the studied firms find governance of their companies is quite well but stockholders view that it is very poor. This happened especially in terms of turnover, production, capital, leverage, debt service, credit policy, solvency, human resource, recruitment, technology, customer satisfaction, internal control, strength, opportunity, competition, industry position, collective bargaining agent (CBA issues and economic remedies which the study found the groups differ in perception; whereas, they have similar view in terms of adequacy of research fund, company weaknesses and threats, contingency plans, presence of political influence. The managers think that the companies do not have enough retained earnings and these should not be distributed among stockholders, but the stockholders think otherwise. Managers always perceive that they are underpaid whereas stockholders express the opposite view. Each group believes that it is the other group that dominates the decision-making.

While both the groups want to have mutual interaction but stockholders want to interact more than the mangers. No doubt this attitudinal differences are not good for smooth functioning of the corporations, what is needed is openness, more dialogues, mutual trust and understanding of each other.

The study also noted that corporate managers' tenure is more with the company than a stockholder's holding of stock. It is also found that the managers are better educated than.Mohammad Azim2009-11-01Full Text Available This study investigates the role of monitoring mechanisms within a corporate governance structures, focusing on top 500 publicly-listed companies in Australia. Specifically, it examines whether different monitoring mechanisms affect firm performance.

Previous studies have been conducted to examine various monitoring mechanisms and firm performance. However, none of the have consider the interaction among the monitoring mechanisms when examining the relationship. In management and behavioural researches it is well established that Structural Equation Modelling can handle the problem of interaction among the variables. Therefore, we have decided to use Structural equation modelling to identify the complex inter-relations between the corporate governance monitoring mechanisms.

We conclude that there is a possibility of having a substitution or complementary links among monitoring mechanisms which explains why there is no consistent empirical evidence between individual monitoring mechanisms and firm performance.Syafdinal2017-05-01Full Text Available Command Media Manual includes the provision implementation procedures and instructions relating to the management and handling of command media is used by an organization to provide trace archives and uniformity of action operations. The contributions Internal Auditor IA in applying the principles of Good Corporate Governance GCG in the formation of company image and in the improvement of the integrated control function ensure that the operations have been run well and can increase the value added to the organization. Testing the hypothesis first tested the validity and reliability testing.

Analysis of data was using path analysis path analysis. Generally not maximum awareness and common understanding among all management and staff that the application of the Manual Command Media is very important for the companys operations in their objective to fulfill the standards of corporate governance.Slavena Stoyanova2014-11-01Full Text Available As a member of the European Union Bulgaria is subject to monitoring, including in the field of ecomomy. Our country complies with the rules and procedures imposed by the common European policy. Although recent analyses indicate a slight decline in corporate indebtedness, it also maintains the same high levels, thus it hides certain risks for businesses in all sectors of the economy. The delayed payment to a counterparty leads to an avalanche of delayed payments. The need for discipline, good faith and fair payments is tangible.Sly Newton Mutiro2015-03-01Full Text Available Good governance has been and is a growing phenomenon for many business organisations regardless of size, profit margins and purpose for existence. The South African Metropolitan municipality Metropolitan Municipality is one such organisation that has adopted good governance models to business practices.

The challenge was how to effectively and efficiently implement governance issues around projects and business organisations. A number of people, committees and institutions have developed different governance frameworks that can be adopted by organisations as a guide to good governance. This research is based on King III guide to good governance. The objective was to establish the perceptions of the corporate services directorate in the South African Metropolitan municipality municipality on King III good governance compliance by interviewing some employees orally and through a questionnaire. The responses were captured and analysed using IMB SPSS software. Problems were identified in governance training and understanding in general. Another major finding was poor communication internally and externally.

To overcome these shortfall recommendations were made. Communication models, communication plan, governance models and training were recommended. The major challenges facing the South African Metropolitan municipality Metropolitan Municipality are poor effective governance communication and lack of governance training.Sri Pujiningsih2017-03-01Full Text Available There were many controversion arguments about the implementation of corporate social responsibility (CSRin the company rule no 40, 2007.

Moreover, in June 8, 2009, BEI and KEHATI Foundation published Indexof SRI-KEHATI. It consisted 25 of the best shares’ companies that had applied CSR.

It was one of implementationsof GCG. Based on those reasons, there were three aims of this research. First, this research tested thesignificant influence of GCG to the level of CSR disclosure. Second, this paper examined the significant effectof GCG to the operational performance (ROA.

The last aim was that the significant impact of GCG to theoperational performance (ROA by CSR. In this research,the proxy of GCG was the independent board ofdirectors and institutional ownership. Respondents participating in this research were companies in Index ofSRI-KEHATI. This research used purposive sampling method with 16 samples.

Alasan Menggunakan Variable Good Corporate Governance System

Analysis used path analysisto examine three hypotheses. There were three result of this research. First, GCG did not have significantinfluence to the level of CSR disclosure. Second, GCG did not have significant influence to the operationalperformance (ROA. Third, GCG had significant influence to the ROA by CSR.Camelia-Daniela Hategan2018-04-01Full Text Available The traditional goal of a company is to earn profit to pay its shareholders, but, nowadays, for the business to be sustainable in the long term, a strategy of Corporate Social Responsibility (CSR activities is needed to meet stakeholder demands, respect ethical principles and give an appropriate answer to organizational stakeholders.

The objective of the paper is to identify how strong the correlation between CSR and profit is, and how companies behave in the periods they have losses, whether they continue to do CSR activities, they reduce the activities, or they give them up. Thus, CSR is attributed to the concept of “doing good” and profit to the expression of “doing well”, from which a “positive business” can be built. Our empirical research consists of a panel data econometric model using logistics regressions to highlight the correlation between profit and the decision to do CSR activities and feasible generalized least squares (FGLS regressions to identify the correlations between the level of CSR activities and the dimension of profit, an expression of financial performance. The main results emphasize that the companies which implement CSR activities in a greater extent are more profitable in economic terms.van Tulder, R.J.M.; Kolk, A.2001-01-01The international operations of firms have substantial impact on the formulation and implementation of business ethical principles such as codes of conduct.

The international sporting goods industry has been a pioneer in setting up codes and thus provides much relevant experience. Different sourcing.Ika Permatasari2014-05-01Full Text Available Regulation of Bank Indonesia No. 8/4/PBI/2006 as amended by regulation No.

8/14/2006 about implementation of corporate governance become be a proof why corporate governance important in the banking sector. The purpose of this study was to determine the influence of corporate governance on risk management, bank capital, and bank performance in Indonesia. Implementation on corporate governance is measured by a composit score of corporate governance which is the result of bank self assessment. Risk management is measured by Non Performing Loans (NPL. Bank capital is measured by Capital Adequacy Ratio (CAR and bank performance is measured by Return On Equity (ROE.

The result showed that corporate governance affect risk management, corporate governance and risk management does not affect bank capital, and corporate governance do not affect bank performance, but risk management affect bank performance. Thus the risk management can be an intervening variable between corporate governance and bank performance.Susi Retna Cahyaningtyas2017-06-01Full Text Available The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013.

The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no influence on the company value. Overall, this study suggest that go public banks in Indonesia are one of good alternative means of investment for its soundness as reflected by the fulfillment of minimum capital ratio required by the regulator.Schmidt, GarbiBased on two fieldworks in Chicago this working paper discusses the role that an Islamic organization – the Inner-City Muslim Action Network (IMAN)– plays for the invigoration of the deprived neighborhood Chicago Lawn. The working paper describes and analyses IMAN’s claim to so-called ghetto cosm.

Via its focus on popular music, graffiti art and talks the festival can be seen as an example of teaching the public – both about a minority religion but also about the potential resources of a deprived inner-city neighborhood. Cosmopolitanism, its building on past race-based struggles in the neighborhood, and also how IMAN challenges ideas of correct religious practice within the American Muslim community. The particular context of the working paper is the festival “Takin’ it to the Streets” which is one of IMANs most prolific.Ratu Kistiah2014-03-01Full Text Available Penelitian ini bertujuan untuk mengetahui apakah good corporate governance, kualitas audit dan voluntary disclosure berpengaruh signifikan terhadap cost of debt. Good corporate governance diproksikan dengan proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional. Penelitian ini menggunakan data sekunder yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Hasil penelitian membuktikan bahwa secara parsial proporsi kepemilikan manajerial berpengaruh signifikan terhadap cost of debt.

Sementara itu dewan komisaris independen, kepemilikan institusional, kualitas audit dan voluntary disclosure tidak berpengaruh signifikan terhadap cost of debt. Penelitian ini menggunakan data sekunder yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2013.Matthoefer, H.1977-01-01Contents: Social conditions for citizen initiatives - technical change and employment - crisis behaviour - socio-psychological analysis of political planning; legitimation - presentation and criticism - conditions for citizen initiatives coming into being within the field of tension citizen: administration - legal problems of citizen initiatives - environmental protection in the energy discussion; participation; models. (HP) de.Iswandi Iswandi2011-11-01Full Text Available PT. PLN (Persero Distribusi Jakarta Raya dan Tangerang have implemented Internal Control and Good Corporate Governance.

The research would like to evaluate the implementation of Internal Control accordance with COSO’s criteria (Committee of Sponsoring Organizations of the Treadway Commission and KNKG’s criteria (Komite Nasional Kebijakan Governance. Based on research found that five components of COSO such as control environment, risk assessment, control activities, information and communication, monitoring have been implemented but unfortunately one of the component such as control activities not yet implemented properly accordance with COSO’s criteria. The company also have been imlemented GCG accordance with KNKG’s criteria but still need development through internalization GCG’s spirit among the employees because some employees still have different perception related to GCG. For example from employee stand point there’s no problem receive special gift or receive special payment from customer and have a conflict of interest when deal with public accountant.Andri veno2016-06-01Full Text Available The purpose of this research was to examine the effect of Effect of Good Corporate Governance, which includes: the size of the directors council, commissioner council, the total of commissioner council, and the audit committee of the company's performance. This research used a sample of 48 companies listed on the stock exchanges of Indonesia, by using purposive sampling which publishes financial report for 3 years from 2011-2013.

The method analysis of this research using multiple regression.2017-01-25CitizenAID is an easy-to-use app that informs users how to provide care in mass casualty situations, including shootings, knife attacks and bomb incidents. The authors are well known and respected specialists in trauma care and disaster management.Tichnor-Wagner, Ariel2017-01-01In an era when overlapping, intersecting national and cultural identities are a reality for many K-12 students in the United States, it is schools' responsibility to nurture skills and attitudes that help students feel empowered as citizens of their local area or country as well as of other cultural groups they identify with-and of the world.Andritzky, W.1978-01-01For the first empirical study of citizens' action groups 331 such groups were consulted.

Important information was collected on the following aspects of these groups: their self-image, areas and forms of activities, objectives and their extent, how long the group has existed, successes and failures and their forms of organisation. (orig.) de.Andersen, Kim Normann; Medaglia, Rony2012-01-01The diffusion of social media is having profound impacts on the relationship between government and citizens in many areas of government service provision. In the area of healthcare the emergence of new venues of interaction between patients and between patients and doctors is challenging the gov.

In the conclusion, we suggest venues of future research on this emerging trend.Tan, Thomas2011-01-01Digital citizenship is how educators, citizens, and parents can teach where the lines of cyber safety and ethics are in the interconnected online world their students will inhabit. Aside from keeping technology users safe, digital citizenship also prepares students to survive and thrive in an environment embedded with information, communication,.The state exists and continues to be in existence for the welfare and wellbeing of the citizens.

There is stability in a state when the citizens are happy and progressive in all their endeavours. The philosophy of the common good which stresses the welfare and wellbeing of the citizens of every state has gained currency over.LaFrance, Julie; Lehmann, Martin2005-01-01Predominantly since the 1992 Rio Summit, corporations have been increasingly pursuing partnerships with public institutions including governments, international organisations and NGOs that aim to contribute to sustainable development activities. Partnerships have become more common as corporation. Public-private partnerships.

These theoretical perspectives are used to gain a deeper understanding of the corporate drivers that motivated TOTAL S.A. To approach UNES.