Review of Corporate Governance Theories

Younas, Afshan

doi:10.24018/ejbmr.2022.7.6.1668

Cited by 4 publications

(1 citation statement)

References 11 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This led to the introduction of "sample testing" and the establishment of system checks, marking the birth of internal control. In the 1930s and 1940s, financial statement audits became mandatory, with auditors inspecting financial statements for compliance with laws and principles (Younas, 2022). As businesses grew larger and more complex, the importance of business management in the auditing process became evident (Younas & Kassim, 2019).…”

Section: Introductionmentioning

confidence: 99%

Exploratory Study on the Importance of Internal Control in Auditing

Younas,

Veerasamy

2024

IJARBSS

View full text Add to dashboard Cite

Section: Introductionmentioning

confidence: 99%

Exploratory Study on the Importance of Internal Control in Auditing

Younas,

Veerasamy

2024

IJARBSS

View full text Add to dashboard Cite

Corporate governance and firm’s value: An empirical study in listed companies in the emerging market

Mukhtaruddin,

Saftiana,

Hendra

et al. 2024

CLGR

View full text Add to dashboard Cite

The incorporation of corporate governance (CG) in Indonesian society necessitates consideration of the socio-cultural values that exist and evolve within individual lives. The foundation of the Indonesian state, Pancasila, embodies the socio-cultural ideals of the Indonesian people. The five CG-relevant Pancasila principles are divinity, human rights, nationality, leadership, and social welfare. Pancasila corporate governance (PCG) is CG that incorporates Indonesian cultural values. The association between PCG and firm value (FV) is investigated in this study. Up to 66 samples were collected for the years 2009 through 2018 after the sample was chosen based on specific criteria. The declaration of the five Pancasila principles serves as a proxy for PCG. Tobin’s Q serves as a gauge for a company’s worth. Multi-regression analysis was employed in data analysis. This study concluded that while nationality and divinity had no effect on FV, human rights, leadership, and social welfare did have a substantial impact on FV. The single most important factor in the creation of corporate governance is the national culture and values. It stems from national cultures and beliefs that permeate the community and have an impact on relationships within it. It is expected to be a norm in the neighborhood.

show abstract

The Effect of Fixed Asset Administration and Organizational Commitment on The Quality Of SKPD Financial Statements In The Regional Government of West Bandung Regency

Fitra Nur Rahima,

Berliana Karlinda,

Silviana

2024

IJSSB

View full text Add to dashboard Cite

Financial statement contained important information that allowed for accurate policy implementation. Financial statement must benefit all stakeholders. However, BPK's review found that the financial statement still contained irrelevant information. This was related to unverified National Health Insurance member data. Therefore, realizing the value of spending must be supported by reliable data, leading to overspending. Accordingly, the purpose of this study was to examine the effect of fixed asset administration and organizational commitment on the quality of Regional Facilities Working Unit (SKPD) financial statement in the Regional Government of West Bandung Regency. The verification method was used in the study to assess the validity of the hypothesis made through the collection of field data. The purpose of this study was to determine the effect of fixed asset administration (X1) and organizational commitment (X2) on the quality of SKPD Financial Statements in The Regional Government of West Bandung Regency (Y). The survey included 94 respondents of 47 SKPD from the Regional Equipment Working Unit (SKPD). SPSS version 16 software was used to perform data analysis, including validity, reliability, and linear regression. The results showed that the regression analysis demonstrated the effect of fixed asset administration and organizational commitment on the quality of SKPD Financial Statements in The Regional Government of West Bandung Regency. Overall, good fixed asset administration and high organizational commitment were important aspects to improve the quality of SKPD financial statements in the Regional Governments of West Bandung Regency.

show abstract

Review of Corporate Governance Theories

Cited by 4 publications

References 11 publications

Exploratory Study on the Importance of Internal Control in Auditing

Exploratory Study on the Importance of Internal Control in Auditing

Corporate governance and firm’s value: An empirical study in listed companies in the emerging market

The Effect of Fixed Asset Administration and Organizational Commitment on The Quality Of SKPD Financial Statements In The Regional Government of West Bandung Regency

Contact Info

Product

Resources

About