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Journal : Jurnal Unicorn ADPERTISI

Penerapan System Good Corporate Governance, Konservatisme Akuntansi Dan Kinerja Perusahaan Horas, Erwin; Tamsil, Tamsil; Iqbal, Iqbal
Jurnal Unicorn ADPERTISI Vol. 2 No. 1 (2023): Juli 2023
Publisher : Jurnal Unicorn ADPERTISI

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Abstract

The Problem Banking crisis in Indonesia that began late 1997 is not solely caused by the economic crisis, but also caused by not yet implementedgood corporate governance and ethics that based on it. This research was conducted at the banking company listed in Indonesia StockExchange with the aim to test the effect of good corporate governance mechanism on accounting conservatism and company performance. The sample consist of 5  banking companies during the period 2009–2012. Secondary data were tested using multiple regression andpath analysis. The results show that good corporate governance mechanisms have no significant influence on accounting conservatism, has a significant influence on company performance. Nothing found indirect effect of good corporate governance mechanism through accounting conservatism on company performance.
Pengaruh Sistem Pengendalian Internal Dan Sistem Informasi Akuntansi Terhadap Pemberian Kredit Tamsil, Tamsil; Yunus, Rostiaty
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
Publisher : Jurnal Unicorn ADPERTISI

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Abstract

The purpose of this study is to examine the effect of the internal control system on lending and examine the effect of the accounting information system on lending. The population in this study is employees related to lending, control and finance at PT Bank Negara Indonesia (Persero), Tbk. The sampling technique used in this study uses purposive sampling which is a method of determining samples based on certain scales, or sampling techniques with certain criteria. Based on these criteria, 9 divisions and 6 respondents from each division were determined. Then the total sample is 54 respondents. Research data collection is sourced from questionnaires and research data that has been collected is processed by multiple linear regression analysis. The results of the study found that the internal control system has a positive and significant effect on lending and the accounting information system has a positive and significant effect on lending.