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I Cenik Ardana
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Economics, Econometrics & Finance Education

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FAILURE OF CORPORATE GOVERNANCE - A CASE STUDY AT PT GARUDA INDONESIA TBK Yuniarwati; I Cenik Ardana; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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Abstract

The topic of corporate governance became the focus of research, discussions, seminars and recent regulatory reforms following a wave of failures in implementing the governance of multinational companies in various countries. In Indonesia, PT Garuda Indonesia Tbk is a public company that has failed in implementing a good corporate governance system. The purpose of this study is to investigate the factors causing the failure of corporate governance. The research method uses a single case study. The research subject was PT Garuda Indonesia Tbk during the period 2018-2019. The results showed that the failure of the implementation of the corporate governance system at PT Garuda Indonesia Tbk was caused by the crisis of ethical leadership in almost all the highest ranks of the company. This study reinforces the findings of the latest researchers who revealed the absence of ethical leadership as a cause of failure in implementing corporate governance in various companies and emphasized the important role of ethical leadership in a business entity or organization.   Keywords: ethical leadership, corporate governance, case studies
Whistleblowing Intention: Suatu Tinjauan Theory of Planned Behavior Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Jurnal Akuntansi

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Abstract

Entering the 21st century, there has been an increase in white-collar crime both in quantity and quality in various parts of the world. White-collar crime is synonymous with various frauds committed by business and government professionals characterized by fraud, concealment, or breach of trust and is not dependent on the application of threats of violence or physical force. The internal control system, which has been very popular and is believed by many parties to prevent various violations, is a blunt weapon to expose various forms of certain white-collar crimes. This is because certain types of white collar crimes often involve the top leaders of an organization that has high authority in the organization, even though the person functions as a guardian of the rules in the internal control system that is applied. Bearing in mind the weaknesses of the internal control system and the increasing white collar crime, various countries and business associations have made various prevention efforts and have increasingly increased the demand for a good governance system. The violation reporting mechanism can be one of the elements that can be relied upon in a good governance system. It is recognized that whistleblowers have given a very important role in exposing various major crime scandals. The population in this study are employees of private companies located in Jakarta. The research data was obtained from distributing questionnaires directly to respondents or via email. The research sample is non random selected in convenience. The results showed subjective norms had a positive and significant effect on intentions of reporting violations, while attitudes and behavioral control perceived positive but not significant effect on intentions of reporting violations.   Keywords: intentions of reporting violations, attitudes, subjective norms, perceived behavioral control.
FAILURE OF CORPORATE GOVERNANCE - A CASE STUDY AT PT GARUDA INDONESIA TBK Yuniarwati; I Cenik Ardana; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2010

Abstract

The topic of corporate governance became the focus of research, discussions, seminars and recent regulatory reforms following a wave of failures in implementing the governance of multinational companies in various countries. In Indonesia, PT Garuda Indonesia Tbk is a public company that has failed in implementing a good corporate governance system. The purpose of this study is to investigate the factors causing the failure of corporate governance. The research method uses a single case study. The research subject was PT Garuda Indonesia Tbk during the period 2018-2019. The results showed that the failure of the implementation of the corporate governance system at PT Garuda Indonesia Tbk was caused by the crisis of ethical leadership in almost all the highest ranks of the company. This study reinforces the findings of the latest researchers who revealed the absence of ethical leadership as a cause of failure in implementing corporate governance in various companies and emphasized the important role of ethical leadership in a business entity or organization.   Keywords: ethical leadership, corporate governance, case studies
Whistleblowing Intention: Suatu Tinjauan Theory of Planned Behavior Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2687

Abstract

Entering the 21st century, there has been an increase in white-collar crime both in quantity and quality in various parts of the world. White-collar crime is synonymous with various frauds committed by business and government professionals characterized by fraud, concealment, or breach of trust and is not dependent on the application of threats of violence or physical force. The internal control system, which has been very popular and is believed by many parties to prevent various violations, is a blunt weapon to expose various forms of certain white-collar crimes. This is because certain types of white collar crimes often involve the top leaders of an organization that has high authority in the organization, even though the person functions as a guardian of the rules in the internal control system that is applied. Bearing in mind the weaknesses of the internal control system and the increasing white collar crime, various countries and business associations have made various prevention efforts and have increasingly increased the demand for a good governance system. The violation reporting mechanism can be one of the elements that can be relied upon in a good governance system. It is recognized that whistleblowers have given a very important role in exposing various major crime scandals. The population in this study are employees of private companies located in Jakarta. The research data was obtained from distributing questionnaires directly to respondents or via email. The research sample is non random selected in convenience. The results showed subjective norms had a positive and significant effect on intentions of reporting violations, while attitudes and behavioral control perceived positive but not significant effect on intentions of reporting violations.   Keywords: intentions of reporting violations, attitudes, subjective norms, perceived behavioral control.
Co-Authors Elizabeth Sugiarto Dermawan Elizabeth Sugiarto Dermawan Sofia Prima Dewi Yuniarwati Yuniarwati Yuniarwati