CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA - Muawanah, Umi (Jurnal Akuntansi Multiparadigma, 2014)
Abstrak: Corporate Governance dan Kepemilikan Keluarga. Tujuan penelitian adalah menganalisis perbedaan praktik corporate governance perusahaan keluarga dengan perusahaan non keluarga serta menganalisis pengaruh kepemilikan keluarga terhadap praktik corporate governance. Penelitian ini menggunakan embedded explanatory design yang menggabungkan Mail survey dengan in-depth interview. Uji beda rata-rata sampel independen dan step-wise regression digunakan untuk menganalisis data survei. Hasil analisis statistik menunjukkan terdapat perbedaan praktik corporate governance pada perusahaan keluarga dengan non keluarga. Sejumlah proksi Kepemilikan keluarga serta regulasi dan supervisiÂ  berpengaruh terhadap variasi praktik corporate governance. Hasil in-depth interview memperkuat pentingnya keterlibatan keluargaÂ  dalam proses governance.Abstract: Corporate Governance and Family Ownership. This research aims to analyze differences on the practice of corporate governance in family firms with non-family firm as well as to analyze the influence of family ownership on corporate governance practices. This study uses an embedded correlational design that incorporates mail surveys with in-depth interviews. Statistical analysis showed that there are differences in corporate governance practices among family with non-family firms. A number of proxy variables of family ownership and supervision influence on variation of corporate governance practices in family firms. The results of in-depth interviews reinforce the importance of the family involvement in the governance process.