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All Journal Cakrawala Management Business Journal Diseminasi : Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Society
Nurdin
Universitas Khairun
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Society

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Studi Empiris Good Corporate Governance (GCG) dan Tata Kelola Keuangan: Ukuran Perusahaan Sebagai Variabel Kontrol: An Empirical Study on Good Corporate Governance (GCG) and Financial Governance: Firm Size as Control Variable Asrudin Hormati; Nurdin Nurdin; Rinto Syahdan; Irfandi Buamonabot
Society Vol 10 No 1 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i1.257

Abstract

This research explores Good Corporate Governance (GCG) and financial governance by using firm size as a control variable. In particular, this study provides empirical evidence that firm size is a control variable. The sample in this research is companies in the Hotel and Tourism sector listed on the Indonesia Stock Exchange (IDX) period 2013-2018. Data analysis using panel data. The results revealed that of the five proposed hypotheses, only two were accepted. The results show that company size does not fully control the independent variable in this research.
Transparansi Pengelolaan Keuangan Desa Kabupaten Pulau Morotai: Transparency of Village Financial Management in Pulau Morotai Regency Suriana A.R. Mahdi; Rinto Syahdan; Nurdin Nurdin; Irfandi Buamonabot
Society Vol 9 No 1 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i1.289

Abstract

This study aims to provide an overview of the transparency of village financial management in Pulau Morotai Regency, North Maluku Province, Indonesia. The sample in this study was taken by using a purposive sampling method, involving 440 respondents, and spread in 88 villages in Pulau Morotai Regency. Data processing techniques used descriptive statistics with a class interval approach. The results show that the indicators of clarity of roles and responsibilities, implementation of government affairs are still dominated by the head of the village who has the authority for village financial management. Indicators of budget disclosure show relatively the same as indicators of clarity of roles and responsibilities. The indicators of information availability indicate that the accessibility of public information in villages located in the subdistrict capital is relatively good. In contrast, the last indicator, integrity assurance, shows that data validity still being a problem in the village planning process. This study also discusses the implications as well as suggestions for future studies.
Co-Authors Buamonabot, Irfandi Hormati, Asrudin Johan Fahri Muhammad Tahrim Imam Mukhtar A Adam Nurlaila Nurlaila Suriana A.R. Mahdi Syahdan, Rinto