The application of good corporate governance (GCG) aims to improve company performance. In implem... more The application of good corporate governance (GCG) aims to improve company performance. In implementing GCG, a mechanism is needed, namely a procedure and a clear relationship between the decision-maker and the party overseeing the decision. The mechanism of GCG can be measured by the numbers of board of directors, independent board of commissioners, audit committees, and also managerial ownership. This research is conducted at manufacturing companies listed on the Indonesia Stock Exchange, with a total sample of 52 companies determined by purposive sampling technique. Data are analyzed by using multiple regression analysis with statistical package for the social sciences (SPSS) tools. The findings show that the board of directors and independent commissioners have an influence on company performance, while audit committees and managerial ownership do not affect the company’s performance. The company’s performance is improved by the existence of an independent board of commissioners...
This research was inspired by the rules of the Financial Services Authority (FSA) in Indonesia re... more This research was inspired by the rules of the Financial Services Authority (FSA) in Indonesia regarding the necessity for good corporate governance for rural banks (RB). So far, good corporate governance regulations have only been binding on commercial banks, but with the development and expansion of services and increased business volume of rural banks, the risk of rural banks has also increased, so this has encouraged the need for good corporate governance in rural banks. To achieve the application of good corporate governance, the quality of a management accounting information system (MAIS) is needed which is supported by the effectiveness of internal controls and manager’s competency. The method used is the explanatory survey method. The sample technique uses random sampling from the target population of the study—as many as 54 rural banks in the North Sumatra Province of Indonesia with a total sample of 45 rural banks. Respondents who are targeted are parties related to manage...
Management accounting information system (MAIS) is an integral part of an organizational structur... more Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.
The application of good corporate governance (GCG) aims to improve company performance. In implem... more The application of good corporate governance (GCG) aims to improve company performance. In implementing GCG, a mechanism is needed, namely a procedure and a clear relationship between the decision-maker and the party overseeing the decision. The mechanism of GCG can be measured by the numbers of board of directors, independent board of commissioners, audit committees, and also managerial ownership. This research is conducted at manufacturing companies listed on the Indonesia Stock Exchange, with a total sample of 52 companies determined by purposive sampling technique. Data are analyzed by using multiple regression analysis with statistical package for the social sciences (SPSS) tools. The findings show that the board of directors and independent commissioners have an influence on company performance, while audit committees and managerial ownership do not affect the company’s performance. The company’s performance is improved by the existence of an independent board of commissioners...
This research was inspired by the rules of the Financial Services Authority (FSA) in Indonesia re... more This research was inspired by the rules of the Financial Services Authority (FSA) in Indonesia regarding the necessity for good corporate governance for rural banks (RB). So far, good corporate governance regulations have only been binding on commercial banks, but with the development and expansion of services and increased business volume of rural banks, the risk of rural banks has also increased, so this has encouraged the need for good corporate governance in rural banks. To achieve the application of good corporate governance, the quality of a management accounting information system (MAIS) is needed which is supported by the effectiveness of internal controls and manager’s competency. The method used is the explanatory survey method. The sample technique uses random sampling from the target population of the study—as many as 54 rural banks in the North Sumatra Province of Indonesia with a total sample of 45 rural banks. Respondents who are targeted are parties related to manage...
Management accounting information system (MAIS) is an integral part of an organizational structur... more Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.
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Papers by Ilham Napitupulu