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The Effect of Good Corporate Governance on The Value of IDX 30 Companies Listed on The Indonesia Stock Exchange Nida Awvada; Vitriyan Espa; Muhammad Fahmi; Syarif M Helmi; Nina Febriana Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3310

Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) on firm value in companies listed in the IDX30 index on the Indonesia Stock Exchange. The background of this research stems from the growing importance of GCG implementation, particularly after the 1997 Asian financial crisis, where internal issues such as weak institutional supervision and poor investment decisions were identified. The study adopts a quantitative approach, utilizing secondary data from annual reports and financial statements of IDX30 companies. Analytical methods include classical assumption tests and multiple regression analysis to determine the effect of GCG variables such as board of commissioners, independent commissioners, audit committee, and institutional ownership on firm value. The results show that GCG practices significantly affect firm value. This finding reinforces the notion that good governance practices enhance transparency, accountability, and stakeholder trust, which are critical in boosting the company's market performance and attractiveness to investors.
The Moderating Effect of Corporate Transparency on the Relationship between Audit Quality, Audit Committee, Ownership Structure, and Reporting Quality Rizki Saputra; Umianty Hamzani; Muhammad Fahmi; Syarif Helmi; Nina Febriana Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3366

Abstract

This study aims to analyze the moderating effect of corporate transparency on the relationship between audit quality, audit committee, and ownership structure on the quality of financial reporting in banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a quantitative method with data analysis conducted using SPSS version 25. The results indicate that audit quality and the audit committee have a significant effect on the quality of financial reporting. On the other hand, ownership structure does not have a significant effect on financial reporting quality. Corporate transparency is proven to moderate the influence of audit quality and the audit committee on financial reporting quality; however, transparency does not moderate the influence of ownership structure on financial reporting quality.
Analysis of Internal Control System of Electronic Resident Id Card Production Service (KTP-EL) at Selimbau District Office Rika Carolina; Umiaty Hamzani; Muhammad Fahmi; Syarif M. Helmi; Nina Febriana Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3384

Abstract

This study aims to provide an overview and empirical evidence regarding the service system for issuing electronic identity cards (e-KTP), particularly within the institutions responsible for issuing them. The study focuses on internal control systems and the principles of public service delivery that influence the e-KTP issuance system. The type of research used is based on primary data, with the population comprising 28 employees of the Selimbau District Office. Secondary data were collected from books, theses, and journals related to the e-KTP issuance system. The methods used include organizational structure analysis, flowcharts, questionnaires, and compliance tests. The results of this study show that the implementation level of the government's internal control system reached 99.1%, and the implementation of public service principles reached 99.4%. Based on the questionnaire assessment criteria, the Selimbau District Office operates very effectively, with highly satisfactory internal control and public service standards. The effectiveness assessment based on the compliance test achieved a score of 100%, indicating a highly effective criterion. This means that employees have properly implemented the policies and procedures established for the e-KTP issuance process. However, there are still some obstacles, such as a complicated e-KTP issuance procedure, inadequate facilities and locations, inaccurate KTP collection times, frequent data/document inconsistencies, lack of specific guidance for the e-KTP issuance process, and the absence of a flowchart.
Co-Authors Muhammad Fahmi Nida Awvada Rika Carolina Rizki Saputra Syarif Helmi Syarif M Helmi Syarif M. Helmi Umianty Hamzani Umiaty Hamzani Vitriyan Espa