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Journal : AKUNTABILITAS

NILAI PERUSAHAAN DALAM PERBEDAAN PENGARUH PENERAPAN GCG TERHADAP KINERJA KEUANGAN BUMN MASA KEPEMIMPINAN JOKOWI (2015-2022) syahrudin, muhammad; fitriana, Fitriana; Suryani, Irma
Akuntabilitas Vol. 17 No. 1 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.42435

Abstract

The Jokowi administration has restructured the number of SOEs since 2016 to 41 SOEs in 2022. However, the reduction in the number of SOEs each year does not reduce the practice of fraud or fraud within SOEs in Indonesia. State-Owned Enterprises (BUMN) are alleged to be wetlands and vulnerable to acts of corruption due to the large number of very lucrative big projects. Fraud harms state-owned enterprises with a percentage of 31.8% then private companies 15.1%, the first rank is occupied by government agencies with a percentage of 48.5% based on ACFE data.To find out the differences in the effect of implementing GCG on firm value as an intervening variable on company performance in BUMN companies in the first and second periods of Jokowi's leadership (2015-2022) is the aim of this study.State-Owned Enterprises in the infrastructure sector listed on the IDX during 2015 to 2022 totaling 8 BUMNs were used as the population in this study. Path analysis and the Wilcoxon test were used in this research method using the help of Eviews 9 SoftwareThe results showed that Institutional Share Ownership and the Independent Board of Commissioners had an effect on Firm Value and Managerial Share Ownership and Audit Committee had no effect on Firm Value then there was a significant difference in construction cluster SOEs between leadership period I (2015-2018) and leadership period II (2019- 2022) President Joko Widodo.
Co-Authors - Afrizal ., Harnitayasri A. Mu’nisa, A. Mu’nisa Achmad Vandian Nur, Achmad Vandian Ade Irma Suryani Ade Kusmana Aerani, Aerani Afriyanti, Kurnia Ahmad Harjono Aini, Syamsi Akbar, Oky Al Azhar Al Farizi, Muhammad Aldes Lebani, Aldes Alfahidayah, Arini Ali Djamhuri Amanda, Nurhaliza Amelia Setiawan Amin Ma’sum Amir Syarifuddin Amiruddin Supu Amisa, Siti Amrina, Amrina Andi Maddeppungeng Andi Rosdianti Razak, Andi Rosdianti Anggi Triandana Aprilia Kartika Putri Arcindy, Argitha Ardi, Annisa Azkiya Arief Boediono Arief, Rifqy Lamkaruna Armaidi, Indriana Eko Arsyad, Fitri Suryani As'adurrofik, Muhammad Asmuri, Asmuri Asrul Sani Astryna, Syarifah Yanti Awaludin, Muhammad Mahruj Brian Wasita Budia Warman, Arifki Budiyantara, Agus Chitra Octavina Chudri, Intan Rizkia Corry Corazon Marzuki Cut Fitrika Syawalina, Cut Fitrika Dalimunte, Ahmad Amin Darimus, Darimus Daulay, Sholihatul Hamidah Debora Paninsari Dedi Setiabudidaya Dewi Fatimah Dewi, Denda Cindera Dewi, Eva Dewi, Eva Ratna Dj S, Intan Kholida Dwi Rahariyoso, Dwi Efendi, Asep Ermeila, Sri Eva Susanti Fadhilah, Meirah Fadilah, M Arifky Faisal Faisal Fajri, Nurman Familiyana, Lisna Faradilla Safitri, Faradilla Fatiha, Putri Amana Fatika, Dhea Fatma, Surya Fitri , Dina Fitri Aryani Fitriana Fitriana Fransisca, Maria Hafizatulumah, Hafizatulumah Hafizhathifa, Fatin Halimatussakdiah Halimatussakdiah Haliza, Siti Haloho, Maria Artaulina Hambali, Denny Hamfri Djajadikerta Hanny Hafiar Harmayanti, Windi Ayu Hartono Hartono Hary Soedarto Harjono Hasan Maksum Helty Hilda Amalia Huda, Teguh Nurul Husin, Sadam Ichsan Ichsan Ida Ayu Putu Sri Widnyani Idarianty idarianty Idha Royani Imaniyah, Sari Ayu Irma Salamah Ismail . Ismail Ismail Ismail, Dede Ridwan Izar, Julisah Jalaluddin Jalaluddin Jamaluddin Jamaluddin Julisah Izar KARTINI ERIANI Khair, Baiq Niswatul Khairil Anwar Khairuddin Khairul Saleh Khairunnas Rajab Khusna Santika Rahmasari Kurniyawati, Fitri Kusumapradja, Rokiah LARLEN LARLEN Lestari, Rini Fuji Lindawati Lindawati Lodang, Hamka Lukman Hakim M.Idkam Khalid3 Manurung, Basaria Mardiana Mardiana Maulana, Aji Megawati - Meilina, Rulia Mhd. Subhan Mohammad Rifki Muh Ubaidillah Al Ghifary S Muhammad Syahrudin Muhiddin Palennari Mukhlash Abrar Mushawwir Taiyeb Muslihanah, Muslihanah Nabia, Wasiatul Naruliza, Esty Nasution, Iftiqhori Nasution, Miftah Anugerah Nengsih, Ifelda Ngusman Ngusman Ningrum, Wulan Agustin Niswanto Nurhayati . Nurmaini, Ima Nursanti, Risa Nurwijayanti Octavianus Cakra Satya Pahrurroji Pangaribuan, Ingka Kristina Paramasari Dirgahayu Pasaribu, Dedy Saputra Pohan, Haris Fadillah Pratama, Fikri Surya Pratiwi, Rani Julia Purba, Valentina Purwanto Purwanto Pusparini, Nur Nawaningtyas putra, ricko fernanda Putri, Triana Rahmadani, Siti Rahmaliza, Rahmaliza Rahmani, Sari Rahmawati, Rahmawati Ramadhan, Ridho Ramadhaniaty, Mutia Ramadhony, Farid Ramlawati Ramlawati Randawar, Daleleer Kaur Rengki Afria Resiyani, Wulan Restu Wigati, Restu Riamanda, Irin Rifqy, Eza Rindu Twidi Bethary, Rindu Twidi Rio Wijianto, Rio Rismayani Rismayani Rizki Amalia Rizki Niko Wahyuni Rizki, Fathia Rizqiah, Nabilah Rohaesih Yuliatin Roni Efendi Roni, Roni Rosanti, Nurmala Rosdiana Ngitung Rozif , Muhammad Rustandi, Andri Sahid, Lintia Purnama Sakir, A Salsa, Nabila Husna Salsabila, Salsabila Salsabilla, Carina Salsabilla, Raudhah Sandria, Dalmi Saputra, Ade Bayu Saputra, Ario Sari, Tika Sari, Vika Sawirman Sembiring, Isyos Sari Br Septa Wilyanti, Liza Sevindrajuta, Sevindrajuta Sholeh, Asmar Silas, Erika Immanuela Silvianetri, Silvianetri Sinaga, Siti Nurmawan Sitti Saenab, Sitti Slamet Rianto Sovia Wulandari Sriphol`, Ananda Sufie, Sultan Susanti, Nurfitri Syawaluddin Syawaluddin, Syawaluddin Tamimi, Azlya Salsabila Tenrilawa , Dian Furqani Trisnawati, Agil Ulil Amri Urip Sulistio Wahyu, Adelia Wardhani, Aldha Kusuma Warni Warni Warni, Warni Wartono Wartono Wasino Wasino Weanda, W Wilyanti, Liza Septa Wini, Lusia Oktri Wirasti, Wirasti YANTI, APRILIA RINA Yuherman.SP Yuherman.SP Yuliana Yuliana Yulnetri, Yulnetri Yundi Fitrah YUNITA PANJAITAN Yusdarly, Yusdarly Yuslenita Muda Zaeniah Zaeniah Zaida Rizqi Zainul, Zaida Rizqi Zarra, Merlin Zebua, Oktaviani Zulfahmi, Muhammad Nofan