Pengaruh Penerapan Prinsip GCG Terhadap Kinerja SDM Pada BUMN PT KAI Peraih Indonesia Trusted Company dalam Ajang IGCG Award 2021 Implementation Effects of GCG Principles on HRP in BUMN PT KAI that Achieve Indonesia Trusted Company in IGCG Award 2021

DEVINA MARTHA GIOVANNI NAPITUPULU DEVINA (POLITEKNIK NEGERI BANDUNG)

Indonesian Accounting Literacy Journal
Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)

PT KAI, a state-owned enterprise (BUMN) committed to sustainable implementation of GCG principles, is the spearhead of national’s transportation sector economy. The HRP is anticipated to improve with the application of GCG principles. The purpose of this study is to evaluate the importance of GCG principles’ influences on the HRP at PT KAI. This study used primary sources as its data sources and distributed closed questionnaires to 90 informants as its data collection method. This research was conducted quantitatively, and used multiple linear regression analysis as the data analysis method with the SPSS program, the 21st version. Transparency, accountability, responsibility, independence, and fairness—has big impacts on the HRP at PT KAI. The HRP in PT KAI, which is 75.7 percent, is significantly impacted by all five GCG principles simultaneously, according to accepted Hypothesis 6, and the remaining 24.3 percent is influenced by other variables not included in this study.