Implementasi Good Corporate Governance, Budaya Organisasi dan Kinerja Manajerial pada Hotel Berbintang di Kabupaten Badung
Abstract
Performance is the result of work that can be achieved by a person or group in the company in accordance with the authority and responsibility in an effort to achieve company goals. Badung Regency has the most number of star-rated hotels in Bali. Many factors can affect performance including Good Corporate governance (GCG) and organizational culture. The research objective is to determine the effect of GCG principles and organizational culture on managerial performance. The study was conducted in 61 star hotels in Badung Regency. The data analysis technique used is multiple linear regression analysis. This study shows the results that the variable Independence and Organizational Culture has a positive effect on managerial performance, while the variables Transparency, Accountability, Responsibility and Fairness do not affect managerial performance.
Keywords: Managerial Performance; Good Corporate Governance; Organizational Culture.
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References
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Badan Pusat Statistik Kabupaten Badung. (2017). Tingkat Penghunian Kamar Hotel Kabupaten Badung.
Clemente, & Labat. (2009). Corporate governance Mechanisms And Voluntary Disclosure. The Role Of Independent Directors In The Boards Of Listed Spanish Firms, 1–50.
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency theory:, (June 1991), 49–65.
Eisenhardt, K. M. (1989). Agency theory: An Assessment and Review. The Academy of Management Review, 14(1), 57–74.
El-Chaarani, H. (2014). The Impact Of Corporate governance On The Performance Of Lebanese Banks. The International Journal of Business and Finance Research, 8(5), 35.
Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 21. Semarang: Badan Penerbit Universitas Diponegoro.
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Journal of Financial Economics, 3, 305–360.
Mahoney, M. J. (1987). Scientific Publication and Knowledge Politics.
Megawati, N. L. A., Dewi, P. E. D. M., & Herawati, N. T. (2017). Pengaruh Implementasi Prinsip-Prinsip Good Corporate governance (GCG), Budaya Organisasi, dan Gaya Kepemimpinan Terhadap Kinerja Hotel Berbintang di Kabupaten Buleleng. E-Journal S1 Ak Pendidkan GAnesha, 8(2).
Messier, W. F., Glover, S. M., & Prawitt, D. F. (2012). Auditing & Assurance Services.
Nurani, T. (2012). Pengaruh Motivasi Kerja, Kepemimpinan dan Budaya Organisasi Terhadap Kinerja Karyawan Perusahaan (Studi Kasus di Lingkungan Kantor PDAM Se-Eks Karesidenan Surakarta). Jurnal UMS. Fakultas Ekonomi Universitas Muhammadiyah Surakarta.
Oliver, M. S., & Horngren, C. T. (2010). Managerial Accounting. American: Natalie E. Anderson.
Pradnyaswari, L. G. D. A., & Putri, I. G. A. M. A. D. (2016). pengaruh Prinsip-Prinsip Good Corporate governance pada Kinerja Keuangan Koperasi di Kabupaten Klungkung. E-Jurnal Akuntansi Universitas Udayana, 14(2), 1064–1091.
Putri, N. K. D. Y., & Putra, I. M. P. D. (2017). Pengaruh Prinsip-Prinsip Good Corporate governance, Motivasi, Dan Budaya Organisasi Terhadap Kinerja Karyawan. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1660–1688.
Rambo, C. M. (2013). Influence of The Capital Markets Authority’s Corporate governance Guidelines on Financial Performance of Commercial Banks in Kenya. The International Journal of Business and Finance Research, 7(3), 77–92.
Riyadi, S., & Yulianto, A. (2014). Pengaruh Pembiayaan bagi Hasil, Pembiayaan Jual Beli, Financing to Deposit Ratio (FDR) dan Non Performing Financing (NPF) terhadap Profitabilitas Bank Umum Syariah di Indonesia, 3(4), 466–474.
Robbins, Stephen, & Coulter, M. (2010). Management sixth edition, Prentice hall, Inc. Engewood clift, NJ 07632.
Sari, T. Y. (2017). Pengaruh Penerapan Prinsip Good Corporate governance terhadap Kinerja Perusahaan pada Perusahaan BUMN Kota Palembang.
Sugiyanto. (2011). Implementasi Teori Keagenan Sebagai Dasar Memperbaiki Partisipasi Anggota Koperasi.
Sugiyono. (2017). Metode Penelitian: Kualitatif, Kuantitatif, dan R & D. Bandung: Alfabeta Bandung.
Temaja, I. P. E. A. W., & Utama, I. M. K. (2016). Pengaruh Profesionalisme, Kepribadian Hardiness, Motivasi dan Budaya Organisasi pada Kinerja Auditor di Kantor Akuntansi Publik. E-Jurnal Akuntansi Universitas Udayana, 15(3), 1711–1739.
Tseng, S. (2010). The correlation between organizational culture and knowledge conversion on corporate performance, 14(2), 269–284. https://doi.org/10.1108/13673271011032409
Utami, N. L. S. A., Sujana, E., & Yuniarta, G. adi. (2017). Pengaruh Implementasi Prinsip-Prinsip Good Corporate governance , Pengendalian Internal , Budaya Organisasi Dan Efisiensi Night Auditor Terhadap Kinerja Hotel Berbintang di Kabupaten Buleleng. E-Journal S1 Ak Pendidkan Ganesha, 7(1).
Wallach, & Ellen. (1983). Individuals and Organizations: The Cultural Match”. Training and Development Journal, 29–36.
Wirawan, A. A. G. B. P., & I.G.A.M Asri Dwija Putri. (2018). Pengaruh Penerapan Prinsip-Prinsip GCG dan Manajemen Risiko Pada Kinerja Keuangan Koperasi di Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 23(3), 1791–1818.
Yazdanfar. (2013). Profitability determinants among micro firms: Evidence from swedish data. Journal of Managerial Finance, 9(2), pp: 151160.
Zakaria, Z., Purhanudin, N., Yamuna, &, & Palanimally, R. (2014). Board Governance and Firm Performance: A Panel Data Analysis. Journal of Business Law and Ethics, 2(1), 1–12.
Published
2021-10-27
How to Cite
HILLDAYANI, Ni Wayan Prita Wanda et al.
Implementasi Good Corporate Governance, Budaya Organisasi dan Kinerja Manajerial pada Hotel Berbintang di Kabupaten Badung.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2453-2466, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55209>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i10.p04.
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