A.A. Gede Krisna Murti
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PERAN INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 I Putu Rana Mahendra Putra; A.A. Gede Krisna Murti; Putu Yudha Asteria Putri
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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This study aims determine and analyze the role of intellectual capital and good corporate governance on the financial performance of state-owned companies listed on the Indonesia Stock Exchange for the 2021-2023 period. State-Owned Enterprises (BUMN) are companies that have an important role for the national economy in realizing community welfare. This study uses a quantitative method using secondary data collected and published by other parties obtained from the Indonesia Stock Exchange website, namely www.idx.co.id and the Indonesia Capital Market Director. The data analysis technique used is panel data regression to test the relationship between independent variables (intellectual capital, good corporate governance), control variables (company size) with dependent variables (financial performance). The results of the study show that the three independent variables have a significant effect on financial performance. Based on the results of the hypothesis test, intellectual capital has a positive and significant effect on financial performance, good corporate governance has a negative and significant effect on financial performance, and company size has no effect on financial performance. Good corporate governance will help create conducive and accountable relationships between elements in the company, thereby increasing transparency and investor confidence.
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE BERDASARKAN ASEAN CORPORATE GOVERNANCE SCORECARD PADA PT BPD BALI: ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE BERDASARKAN ASEAN CORPORATE GOVERNANCE SCORECARD PADA PT BPD BALI Novia Sari; Putu Ngurah Suyatna Yasa; A.A. Gede Krisna Murti
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 2 (2024): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This research aims to be able to evaluate the extent to which the implementation of various principles in the form of Good Corporate Governance at PT BPD Bali uses the ASEAN Corporate Governance Scorecard assessment framework which is an evaluation tool. This research focuses on three aspects of assessment, namely, first in the form of the role of stakeholders, second in the form of disclosure, and third in the form of transparency and the responsibility of two parties, namely the board of directors and also the board of commissioners. The research method used is a qualitative approach in the form of document content analysis guided by the ACGS assessment framework, using the steps of the Miles and Huberman analysis model. This research uses secondary data in the form of documents "2023 Annual Report", "2023 Governance Implementation Report", "2023 Sustainability Report" and other information which is relevant to the scope of this research which was obtained through the PT BPD Bali website. . The research results show that PT BPD Bali has implemented most of the components from these three aspects well, but there are still several components that need to be improved because these components have not been implemented by PT BPD Bali, so the value obtained has not reached the maximum value. PT BPD Bali received a final score of 62.7 out of the maximum possible score of 80. In detail, it got a score of 12.69 out of a maximum score of 15 for the Stakeholder Role Aspect, a score of 21.09 out of a maximum score of 25 for the Disclosure and Transparency Aspect, and received a score of 28.92 out of a maximum score of 40 for the Responsibility Aspect from two parties, namely the first in the form of the Directors and the second in the form of the Board of Commissioners.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS I Made Widi Adnyana; A.A. Gede Krisna Murti; I Dewa Ayu Kristiantari
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 2 (2024): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah Kabupaten Tabanan. Metode penelitian yang digunakan adalan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai pada Badan Keuangan Daerah Kabupaten Tabanan dengan sampel yang digunakan adalah 162 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah Uji Validitas, Uji Reliabilitas, Uji Asumsi Klasik, Analisis Regresi Linear Berganda, Uji F dan Uji t. berdasarkan hasil penelitian dapat dilihat bahwa kejelasan sasaran anggaran berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah, pengendalian akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah, dan sistem pelaporan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah. Saran yang dapat diberikan adalah instansi pemerinta perlu terus meningkatkan transparansi dan partisipasi dalam proses penyusunan anggaran, dengan melibatkan berbagai pihak yang relevan untuk memastikan sasaran anggaran jelas, realistis, dan dapat dicapai. Kata Kunci: Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan, Akuntabilitas Kinerja.