Abstract
This study aims to determine the effect of the implementation of good corporate governance and AKHLAK on the company's performance at PT. Telkom Regional. The method of data collection in this study is to use a questionnaire distributed to employees as primary data. The data were analyzed by multiple linear regression and tested by research instrument test, classical assumption test, partial test and simultaneous test using SPSS software. The results of this study indicate that good corporate governance and AKHLAK has a positive and significant effect on company performance at the PT. Telkom Regional.
References
Muh, A. (2016). The power of good corporate governance: Teori dan implementasi. Jakarta, Indonesia: Salemba Empat.
Kementerian Badan Usaha Milik Negara Republik Indonesia. (2002). Keputusan Menteri BUMN Nomor KEP-117/M-MBU/2002 tentang Penerapan Praktik Good Corporate Governance pada Badan Usaha Milik Negara. Jakarta, Indonesia.
Kementerian Badan Usaha Milik Negara Republik Indonesia. (2011). Peraturan Menteri BUMN Nomor PER-01/MBU/2011 tentang Penerapan Tata Kelola Perusahaan yang Baik (Good Corporate Governance) pada BUMN. Jakarta, Indonesia.
Kementerian Badan Usaha Milik Negara Republik Indonesia. (2020). Nilai-nilai utama AKHLAK BUMN. Jakarta, Indonesia.
Darmawati, D., Khomsiyah, & Rahayu, R. G. (2004). Hubungan corporate governance dan kinerja perusahaan. Dalam Prosiding Simposium Nasional Akuntansi VII. Ikatan Akuntan Indonesia.
Rizal, G. (2012). Evaluasi penerapan prinsip-prinsip good corporate governance terhadap perilaku fraud pada lembaga perbankan nasional (Skripsi tidak dipublikasikan). Universitas Hasanuddin, Makassar, Indonesia.
Guntur, N. A. D. (2021). The implementation of good corporate governance (GCG) on the performance of PT Regional Development Bank Sulselbar (Skripsi tidak dipublikasikan). Universitas Hasanuddin, Makassar, Indonesia.
Kumaat, V. G. (2011). Internal audit. Jakarta, Indonesia: Erlangga.
Sherly, S., Ikhwan, F., & Hilman, A. (2018). Pengaruh penerapan prinsip-prinsip good corporate governance terhadap kinerja pegawai. Jurnal Ekonomi Islam, 9(x), xx–xx.
Suwandi, I., Arifianti, R., & Rizal, M. (2018). Pelaksanaan prinsip-prinsip good corporate governance (GCG) pada PT Asuransi Jasa Indonesia (Jasindo). Bandung, Indonesia: FISIP Universitas Padjadjaran.
PT Telkom Indonesia (Persero) Tbk. (2020). Annual report 2020: Transformasi menuju digital telco dan penguatan nilai AKHLAK. Jakarta, Indonesia: PT Telkom Indonesia (Persero) Tbk.
PT Telkom Indonesia (Persero) Tbk. (2021). Sustainability report 2021: Implementasi good corporate governance dan nilai AKHLAK. Jakarta, Indonesia: PT Telkom Indonesia (Persero) Tbk.)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright (c) 2024 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer