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Journal : SENTRALISASI

The Investment Risk Of Banking Companies on IDX and The Effect Of Good Corporate Governance Chairul Iksan Burhanuddin; Muhammad Nur Abdi; Amran Amran; Burhanuddin Burhanuddin
SENTRALISASI Vol. 11 No. 2 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i2.1614

Abstract

The goal of this research is to determine how good corporate governance affects investment risk. Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4), and Investment Risk are some of the good corporate governance indicators considered in this study. The multiple linear regression analysis method was applied in this study. The participants in this study are banking businesses that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. Purposive sampling with preset criteria was used in the research sample. The goal of this research is to see if a company's effective corporate governance influences investment risk. The novelty of this research includes the current conditions on every aspect of the tested variables. Research results show that managerial ownership has a negative and insignificant effect on investment risk, Institutional ownership has a negative and insignificant effect on investment risk, The Independent Board of Commissioners has a negative and significant effect on investment risk, and the Audit Committee has a negative effect on investment risk, according to the findings of this study.
IMPLEMENTASI SIRI’NA PACCE DALAM PENANGGULANGAN FRAUD Muhammad Nur Abdi; Muhammad Adil
SENTRALISASI Vol. 12 No. 2 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i2.2415

Abstract

Countering fraud is important to reduce losses and respond to negative impacts. Various strategies and techniques have been developed to address fraud, such as the implementation of effective supervisory and audit systems, risk identification and fraud prevention. Therefore, handling fraud must be done proactively and continuously, taking into account new risks and developing innovative and effective solutions. The purpose of this research is to find out fraud prevention through the siri'na pacce value approach. This research uses ethnography as a method. Researchers conducted a search related to the culture of the Bugis Makassar Tribe and synthesized to find siri 'na pace in relation to fraud prevention. The 15 informants each represent government, private, academic, local youth, and general public sources. With the condition that each informant is a Bugis Macassar tribe that is closely related to the local culture of siri'na pace. The results showed that indirectly there is fraud prevention through the implementation of siri'na pacce by the Makassar Bugis community. By making self-philosophy in every decision and action so that fraud can be prevented.