Pengaruh Penerapan Prinsip GCG pada Persepsi Kualitas Informasi Keuangan PERUMDA Air Minum Tirta Sewaka Darma
Abstract
The purpose of this study is to empirically assess the principle of transparency, accountability, accountability, independence and fairness/equality. This research was conducted at PERUMDA Air Minum Tirta Sewaka Darma with a quantitative approach that is in the form of associative. This research uses primary data of secondary data. A population of 340 employees and samples were selected using the purposive sampling technique of 56 employees. Data analysis techniques are double linear regression. Based on the results shows that transparency, accountability, responsibility, independence and fairness/equality influence positive and significant to the quality of financial information.
Keywords: Transparency; Accountability; Responsibility, Independency; Fairness.
Downloads
Download data is not yet available.
References
Arifin. (2018). Pengaruh Audit Kinerja dan Pengendalian Intern Terhadap Kinerja Perusahaan Daerah Air Minum (PDAM) Kota Gorontalo Dengan Good Corporate Governance Sebagai Variabel Intervening. Bongaya Journal for Research in Accounting, 1(1), 48–57.
Barrett, P. (1997). A Joint Seminar by IPAA and ASCPAs as part of a Panel Discussion on “ Governance and the Role of the Senior Public Executive ”, Canberra Corporate Governance and Accountability for Performance. (August).
Chaarani. (2014). The impact of corporate governance on the performance of Jordanian banks. European Journal of Scientific Research, 67(3), 349–359.
Devi, K. T. W. (2018). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kualitas Informasi Keuangan Pdam Kabupaten Buleleng. 23, 2311–2334.
Dewi, N. F., Ferdous Azam, S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory : CEO Governance and Shareholder Returns. Australian Journal of Management, (June 1991), 49–66.
Eisenhardt, K. M. (1989). Linked references are available on JSTOR for this article : Agency Theory : An Assessment and Review. 14(1), 57–74.
Emilia Peni, Stanley D. Smith, A., & Va¨ha¨maa, S. (2002). Bank Corporate Governance and Real Estate Lending During the Financial Crisis.
Fathi, J. (2013). Corporate governance system and quality of financial information. Mediterranean Journal of Social Sciences, 4(2), 129–142. https://doi.org/10.5901/mjss.2013.v4n2p129
Gapsalamov, A. R., Vasilev, V. L., & Ilyin, A. G. (2017). State planning of the Russian economy: Past and present. International Journal of Economic Perspectives, 11(1), 474–480.
Gordon, B. D. (2002). Sistem Informasi Manajemen. Jakarta: PTM.
Haque, F., Arun, T., & Kirkpatrick, C. (2008). Corporate governance and capital markets: A conceptual framework. Corporate Ownership and Control, 5(2 C CONT. 2), 264–276.
Hart, O. (1995). Corporate Governance : Some Theory and Implications Author ( s ): Oliver Hart Published by : Wiley on behalf of the Royal Economic Society Stable URL : https://www.jstor.org/stable/2235027. The Economic Journal, 105(430), 678–689.
Hindistari, R., & Asri Dwija Putri, I. (2016). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat Kabupaten Gianyar. E-Jurnal Akuntansi, 16(1), 101–128.
Ikatan Akuntan Indonesia. (2007). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial. Journal of Financial Economics, 3, 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
Kamazima, B. K., Mathenge, P., & Ngui, T. (2017). Performance : A Case of Listed Commercial Banks in Kenya. 4, 60–82.
KNKG. (2006). Pedoman Umum Good Corporate Governance Indonesia.
M’Ithiria, E. N., & Musyoki, D. (2014). Corporate Governance , Ownership Structure Perspective and Firm Value : Theory , and Survey of Evidence. International Journal of Research in Management & Business Studies - IIRMBS, 1(3), 57–61.
Mahaendrayasa dan Putri. (2017). Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (Lpd) Di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 21(2), 970–995.
Mursyidi. (2009). Mursyidi.pdf. Bandung: PT. Refika Aditama.
Noviolanita, C. (2015). Pengaruh Penerapan Good Corporate Governance Terhadap Kualitas Laporan Keuangan. Star-Studi and Accounting Research, XI(3). Retrieved from https://repository.widyatama.ac.id/xmlui/handle/123456789/4674
Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial statements of a company as an information base for decision-making in a transforming economy. European Research Studies Journal, 21(2), 339–350.
Pradnyaswari, L., & Putri, I. (2016). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Koperasi Di Kabupaten Klungkung. E-Jurnal Akuntansi, 14(2), 1064–1091.
Putra Sejati, E. (2018). Pengaruh Good corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Industri Real Estate dan Property di BEI. Seminar Nasional Dan Call for Paper, 794–807.
Putri, K. I. H., & Wirajaya, I. G. A. (2017). Pengaruh Kinerja Keuangan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 1–28.
Rahmatika, N., & Agusti, R. (2015). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan (Studi pada PT Angkasa Pura II). Jurnal Akuntansi, 3(2), 148–159.
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. Accounting Analysis Journal, 3(4), 473.
Sari, Y. A. (2015). Pengaruh Penerapan Good Corporate Governance terhadap Informasi Kinerja Keuangan (Vol. 2). https://doi.org/10.24815/jdab.v2i1.3613
Taufan, M. I. (2016). Pengaruh Transparansi dan Kauntabilitas Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Bandung. (Vol. 53). https://doi.org/10.1017/CBO9781107415324.004
Vintila, G., & Gherghina, S. C. (2012). An Empirical Examination of the Relationship between Corporate Governance Ratings and Listed Companies’ Performance. International Journal of Business and Management, 7(22). https://doi.org/10.5539/ijbm.v7n22p46
YPPMI, I. (2002). Good Corporate Governance dalam Konsep dan Implementasi Perusahaan Publik dan Korporasi Indoonesia. YPPMI Sinergy Comunication.
Barrett, P. (1997). A Joint Seminar by IPAA and ASCPAs as part of a Panel Discussion on “ Governance and the Role of the Senior Public Executive ”, Canberra Corporate Governance and Accountability for Performance. (August).
Chaarani. (2014). The impact of corporate governance on the performance of Jordanian banks. European Journal of Scientific Research, 67(3), 349–359.
Devi, K. T. W. (2018). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kualitas Informasi Keuangan Pdam Kabupaten Buleleng. 23, 2311–2334.
Dewi, N. F., Ferdous Azam, S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory : CEO Governance and Shareholder Returns. Australian Journal of Management, (June 1991), 49–66.
Eisenhardt, K. M. (1989). Linked references are available on JSTOR for this article : Agency Theory : An Assessment and Review. 14(1), 57–74.
Emilia Peni, Stanley D. Smith, A., & Va¨ha¨maa, S. (2002). Bank Corporate Governance and Real Estate Lending During the Financial Crisis.
Fathi, J. (2013). Corporate governance system and quality of financial information. Mediterranean Journal of Social Sciences, 4(2), 129–142. https://doi.org/10.5901/mjss.2013.v4n2p129
Gapsalamov, A. R., Vasilev, V. L., & Ilyin, A. G. (2017). State planning of the Russian economy: Past and present. International Journal of Economic Perspectives, 11(1), 474–480.
Gordon, B. D. (2002). Sistem Informasi Manajemen. Jakarta: PTM.
Haque, F., Arun, T., & Kirkpatrick, C. (2008). Corporate governance and capital markets: A conceptual framework. Corporate Ownership and Control, 5(2 C CONT. 2), 264–276.
Hart, O. (1995). Corporate Governance : Some Theory and Implications Author ( s ): Oliver Hart Published by : Wiley on behalf of the Royal Economic Society Stable URL : https://www.jstor.org/stable/2235027. The Economic Journal, 105(430), 678–689.
Hindistari, R., & Asri Dwija Putri, I. (2016). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat Kabupaten Gianyar. E-Jurnal Akuntansi, 16(1), 101–128.
Ikatan Akuntan Indonesia. (2007). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial. Journal of Financial Economics, 3, 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
Kamazima, B. K., Mathenge, P., & Ngui, T. (2017). Performance : A Case of Listed Commercial Banks in Kenya. 4, 60–82.
KNKG. (2006). Pedoman Umum Good Corporate Governance Indonesia.
M’Ithiria, E. N., & Musyoki, D. (2014). Corporate Governance , Ownership Structure Perspective and Firm Value : Theory , and Survey of Evidence. International Journal of Research in Management & Business Studies - IIRMBS, 1(3), 57–61.
Mahaendrayasa dan Putri. (2017). Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (Lpd) Di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 21(2), 970–995.
Mursyidi. (2009). Mursyidi.pdf. Bandung: PT. Refika Aditama.
Noviolanita, C. (2015). Pengaruh Penerapan Good Corporate Governance Terhadap Kualitas Laporan Keuangan. Star-Studi and Accounting Research, XI(3). Retrieved from https://repository.widyatama.ac.id/xmlui/handle/123456789/4674
Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial statements of a company as an information base for decision-making in a transforming economy. European Research Studies Journal, 21(2), 339–350.
Pradnyaswari, L., & Putri, I. (2016). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Koperasi Di Kabupaten Klungkung. E-Jurnal Akuntansi, 14(2), 1064–1091.
Putra Sejati, E. (2018). Pengaruh Good corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Industri Real Estate dan Property di BEI. Seminar Nasional Dan Call for Paper, 794–807.
Putri, K. I. H., & Wirajaya, I. G. A. (2017). Pengaruh Kinerja Keuangan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 1–28.
Rahmatika, N., & Agusti, R. (2015). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan (Studi pada PT Angkasa Pura II). Jurnal Akuntansi, 3(2), 148–159.
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. Accounting Analysis Journal, 3(4), 473.
Sari, Y. A. (2015). Pengaruh Penerapan Good Corporate Governance terhadap Informasi Kinerja Keuangan (Vol. 2). https://doi.org/10.24815/jdab.v2i1.3613
Taufan, M. I. (2016). Pengaruh Transparansi dan Kauntabilitas Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Bandung. (Vol. 53). https://doi.org/10.1017/CBO9781107415324.004
Vintila, G., & Gherghina, S. C. (2012). An Empirical Examination of the Relationship between Corporate Governance Ratings and Listed Companies’ Performance. International Journal of Business and Management, 7(22). https://doi.org/10.5539/ijbm.v7n22p46
YPPMI, I. (2002). Good Corporate Governance dalam Konsep dan Implementasi Perusahaan Publik dan Korporasi Indoonesia. YPPMI Sinergy Comunication.
Published
2020-02-17
How to Cite
PRATAMA GIRI, Gede Rudi Harta; SUPADMI, Ni Luh.
Pengaruh Penerapan Prinsip GCG pada Persepsi Kualitas Informasi Keuangan PERUMDA Air Minum Tirta Sewaka Darma.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 2, p. 293 - 306, feb. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55047>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i02.p02.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
