Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh struktur kepemilikan terhadap mekanisme IT governance berdasarkan kerangka cobit 5 dengan budaya Hofstede sebagai intervening

Aprinovitadevie , Yosephine Wigathi (Unknown)
Chrismastuti, Agnes Advensia (Unknown)



Article Info

Publish Date
30 Aug 2023

Abstract

This study aims to examine the effects of Hofstede's five cultures, namely Power Distance (PD), Individualism (IC), Uncertainty Avoidance (UA), Femininity (MF), and Confucian Dynamism (CD) as well as ownership structure, which is divided into two, namely business ownership by individuals / families and business ownership by corporations / non-families on the quality of IT Governance implementation in companies seen by the CobiT 5 Framework, especially from the Evaluate, Direct and Monitoring Domain. This study provides a theoretical contribution regarding the adjustment of the COBIT model needed to be implemented in developing companies in Indonesia; especially in Central Java, it will also provide empirical evidence regarding the influence of Hofstede's cultural dimensions on IT governance in the COBIT 5 framework, especially in the EDM domain; and this study found, that for the overall relationship, only the Confucian Dynamism variable has a significant influence as an intervening between the Ownership Structure variable and IT Governance, which is due to certain principles and views for running a business that influence company owners in determining policies on IT Governance that will be used to support company operations.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...