The Effect of Corporate Culture on Good Government Governance, Survey of Provincial, Regency and City Governments in the South Sumatra Region
DOI:
https://doi.org/10.53555/nnbma.v5i6.740Keywords:
Corporate Culture, Good Government GovernanceAbstract
The purpose of this study is to determine the effect of Corporate Culture on Good Government Governance. The unit of analysis in this study is the regional government in South Sumatra, Palembang-Indonesia City. The results of the study show that the Corporate Culture has a significant effect on Good Government Governance which has characteristics possessed by someone to produce accurate information. Furthermore, it was found that corporate culture has implications for Good Government Governance.
References
Aboagye, Anthony Q. and Otieku, James. 2010. Are Ghanaian MFIs' performance associated with corporate governance ?. The international journal of business in society, Vol. 10 Iss 3 pp. 307 – 320
Azis, Harry Azhar. 2014. 7 Financial Issues that must be addressed by the Government. Through: http://www.suara.com/bisnis/2014/12/03/053800/7-problem financial-that-must-be addressed-government
American Institute of CPAa (AICPA). 2014. The Importance of Internal Control in Financial Reporting and Safeguarding Plan Assets
Arens, A. Alvin., Randal.J.Elder., Mark, S. Beasley. 2017. Auditing and Assurance Service. Prentice Hall Chrisnandi, Yudi. 2015. Bureaucracy Must Be Efficient and Transparent. Via: http://jabarprov.go.id/index.php/news/11025/YUDI_Birokrasi_Harus_Efis ien_dan_Transparan
Chrisnandi, Yudi. 2016. Minister Yuddy Ordered to Trim Local Government Organizations that Are Not Important. Through: http://www.jpnn.com/read/2016/04/29/395917/Minister-Yuddy ordered- Trim-bOrganisb-Pemda-byang-Not-Important-COSO. 2013. Internal Control Integrated Framework. American Institute of Certified Public Accountant.
Douglas, Mary. 1985. Measuring Culture: A Paradigm for the Analysis of Social Organization. New York: Columbia University Press
Elkeles,Tamar & Philips,J.Jack. 2006. The chief learning officer Driving Value Within a Changing Organization Through Learning and Development. Published by Elsevier Inc
Jowet, Paul & Rtohwel, Margaret. 1988. Peformance Indicators in The Public Sector. The Macmillan Press LTD Kumolo, Tjahjo. 2015. Application of Accrual Accounting Systems in Regions Has Not Been Optimal. Through http://www.kemendagri.go.id/news/2015/11/24/penerapan-sistemakuntansi-accrual-in-area-not-optimal
Klapper, Leora F. & Love, Inessa. (2002). Corporate governance, investor protection, and performance in emerging markets, World Bank Policy Research Working Paper Series 2818
Lamport M J, Latona M N, Seetanah B and Sannassee R V. 2011. Relationship between Corporate Governance and Firm Performance: Evidence from a sample of Top 100 Mauritian Companies. Proceeding, Cambridge Business and Economic Conference. ISBN: 9780974211428
Lukviarman, Niki. 2001. Key Characteristic of corporate governance: The Case in Indonesia. Working Paper, Graduate Shool of Buiness, Certin University of Technology.
Luthan, Fred. 2006. Organizational Behavior, 10th edition, McGraw-Hill International Ed, Singapore.
Lukviarman, Niki. 2016. Corporate Governance, Towards Strengthening Concepts and Implementation in Indonesia. The Age of Adicitra IntermediaGraham, John., Bruce, Amons,., Plumptre, Tim. 2003. Principle for Good Governance in the 21st Century. Institute of Governance.
Laudon, K.C. & Laudon, J.P. 2008. Management Information Systems. 10th Edition. Prentice-Hall. Inc. New Jersey
Gompers, Paul A, and Andrew Metrick. (2001). Institutional Investors and Equity Prices. Quarterly Journal of Economics, CXIV, 229–260.
Hertati. & Zarkasyi2 2015. Competence of Human Resources, The Benefits of Information Technology on Value of Financial Reporting in Indonesia. Research Journal of Finance and Accounting www.iiste.org.ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.6, No.8, 2015
Hertati.2015. Impact of uncertainty of environment and organizational cultural on accounting information system management and implications for managerial performance proposing a conceptual framework. International Journal of Economics, Commerce and Management United Kingdom Vol. III, Issue 12, December 2015 Licensed under Creative Common Page 455 http://ijecm.co.uk/ ISSN 2348 0386.
Hertati. 2015. Total Quality Management As Technics On Strategic Management Accounting. International Journal of Recent Advances in Multidisciplinary Research Vol. 02, Issue 11, pp.0942-0949, November, 2015
Hertati, 2015. Internal Control And Ethics Of Quality Management System Accounting Information And Implications On The Quality Of Accounting Information Management: Proposing A Research Framework. International Journal of Economics, Commerce and Management United Kingdom Vol. III, Issue 6, June 2015 Licensed under Creative Common Page 902 http://ijecm.co.uk/ ISSN 2348 0386
Hertati. 2016. Just In Time, Value Chain, Total Quality Management, Part Of Technical Strategic Management Accounting. International Journal Of Scientific & Technology Research Volume 5, Issue 04, April 2016 Issn 2277-8616
Hertati & Sumantri 2016. Just In Time, Value Chain, Total Quality Management, Part Of Technical Strategic Management Accounting.International Journal Of Scientific & Technology Research Volume 5, Issue 04, April 2016 Issn 2277-8616.
Hair.Jr.Joseph F; Hult,G.Thomas; Ringle,M.Christine; Sarstedt,Marko. 2014. A Prime Partial Least Squares Structural Equation Modeling (PLS-SEM). SAGE Publication Ltd
Hounaida Mersni Hakim Ben Othman. 2016. The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region. Journal of Islamic Accounting and Business Research, Vol. 7 Iss 4
Fery. 2013. Analysis of Regional Tax Contributions to Regional Original Revenue in Musi Banyuasin Regency. Date of issue 2013/5 Jenius PalmcomTech Journal Palembang. Volume 1 Issue Volume 1 No.1 Palmcomtech Publisher Palembang
Fery. 2016. Potencial Increase in Revenue Collection BPHTB Tax District Musi Banyuasin. Tanggal terbit.2016/1 Jurnal. European Journal of Accounting, Auditing and Finance Research (EJAAFR) Jilid 1 Terbitan ISSN :2053-4086(paper) 2053-4094(online) Penerbit EJAAFR, Inggris
Malthis, Robert L and Jackson, John H. 2008. Human Resources Management 12th edition. Thomson South Western
McLeod, R. & Schell, G. 2007. Management Information Systems. 9thEdition. Prentice- Hall. Inc. New Jersey
Mulyani,Sri and Arum, Enggar Diah Puspa.2016. The influence of manager competency and internal control effectiveness toward accounting information quality. I J A B E R, Vol. 14, No. 1, (2016): 181-190
Morgan, Swink. 2000. Tehnological innovativeness as a moderator new product desaign integration and top management support. Journal Prod Innovation Management. 7. Pp.208-220
Nadeem, Ahmed Sheikh; Zongjun, Wang and Shoaib, Khan. 2013. The impact of internal attributes of corporate governance on firm performance. International Journal of Commerce and Management Vol. 23 No. 1, 2013. pp. 38-55
Ningrum, Rurita. 2016. Silpa Rp536 M Proves Poor Provincial Government Performance. Through: http://www.koran sindo.com/news.php?r=5&n=86&date=2016- 08-04. Accessed September 1, 2016
O’Brien, James A., and Marakas, George M. 2010. Management Information Systems. Fifteenth Edition. New York: McGraw-Hill / Irwin
Untari, Sri. 2015. East Java Provincial Government Internal Control System CPC is Weak. Via: http://news.detik.com/berita-jawa-timur/2955206/bpk-nilaisistem- internal control of the provincial government
Philips, Jack.J.1999. Accountability in Human Resource Management. Gulf Publishing Company. Houston, TX
Robbins, Stephen, P., and A Judge Timothy. 2008. Organizational behavior (Organizational nBehavior) 12th edition Salemba four.
Robbins, Stephen, P., and A Judge Timothy. 2012. Essentials of Organizational Behavior. 12th edition. Pearson Education, Inc.
Santoso, Dori. 2015. Regents / Mayors are asked to Immediately Follow Up on BPK Findings. Via: http://www.rri.co.id/madiun/post/berita/216130/daerah/bupatiwalikota_diminta_segera_t follow up_discussion_bpk.html Accessed 11 Oct 2016, Time 16.24
Subagyo.2015. Provincial Government B. Commitments to Apply Accrual Based Accounting in the Region. Accessed through: http://babelprov.go.id/content/pemprov committed-accounting-accounting-based-accrual-in-region. May 25, 2016
Subowo, Hery.2015. Local Government HR Has Not Complied with the Arrangement of Accrual-Based SAP. Accessed through: http://m.semarangpos.com/2015/11/07/laporan-keuangan-pemerintahsdm- Pemerintah-daerah-belum-sempiti-sus-sus-sus-sap-based-accrual-659129. May 14, 2016
Susanto. 2008. Accounting Information Systems
Downloads
Published
Issue
Section
License
Copyright (c) 2019 Journal of Advance Research in Business Management and Accounting (ISSN: 2456-3544)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Terms & Condition
Submission -
Author can submit the manuscript through our online submission process or email us at the designated email id in contact details.
The other mode of submission not accepted than online and email.
Before submission please read the submission guidelines.
NN Publication accepts only article submitted in pdf/doc/docx/rtf file format. Another format except given file formats will no be considered .
Author will be responsible for the error mistakes in the submission files. The minor changes can be done without any cost after publication. But for major changes NN Publication may charges you the editing charges.
Publication (Online) -
The online publication is scheduled on last date of every month, but it can be delayed by 24 to 48 hours due to editorial process if huge number of articles comes to publish in single issue.
Automatic notificatation email will be sent to the all users on publication of an issue, so its author’s duty to check their email inbox or SPAM folder to get this notification.
After publication of article author can not withdraw their article.
If editor’s found any issue after publication of article then the NN Publication have the authority to remove the article from online website.
No refund will be provided after online publication of article.
Publication (Print) -
The print copy publication are sent as per the author’s request after 2 weeks of online publication of that issue.
NN Publication will ship the article by India Post and provide the consignment number on dispatch of print copy.
NN Publication follows all the guidelines of delivery provided by IndiaPost and hence not responsible for delay in delivery due to any kind of reasons.
Refund of hard copy will not be provided after dispatch or print of the journal.
NN Publication will be responsible for raise a complain if there is any issue occurs in delivery, but still will not be responsible for providing the refund.
NN Publication will be responsible to resend the print copy only and only if the print copy is lost or print copy is damaged in delivery / or there is delay more than 6 months.
According to India Post the delivery should be completed with in 1-3 weeks after dispatch of articles.
Privacy Policy-
NN Publicationl uses the email ids of authors and editors and readers for sending editorial or publication notification only, we do not reveal or sell the email ids to any other website or company.
