Factors Affecting the Implementation of Good Corporate Governance in Control of Operation and Finance

Hadi Sugiyanto and Aminullah Assagaf

International Journal of Economics and Finance, 2018, vol. 10, issue 1, 32-45

Abstract: This study aims to examine the effect of independent variables of inflation rate (X1Inf), install capacity consumer consumptive (X2ICKs), and install capacity productive consumer groups (X3ICPr) to the dependent variable of GCG implementation in controlling efficiency of operating and financial (YGCGEf), to prove the hypothesis, this research used linear regression model and its calculation using SPSS software. The result of this study found that the inflation rate variable (X1Inf) has a positive effect and does not affect the dependent variable of GCG implementation in controlling the operation and financial efficiency (YGCGEf). While the variable Instal capacity consumer consumptive group (X2ICKs) and install capacity consumer productive group (X3ICPr) significant effect on the dependent variable GCG implementation in control of operating and financial efficiency (YGCGEf). The X2ICKs variable has a negative effect and X3ICPr has a positive effect on the dependent variable of GCG implementation in controlling the efficiency of operation and financial (YGCGEf). This research recommends that management policy of PT. PLN (Persero) prioritize variable X2ICKs and X3ICPr, because both of these variables are significant so that significant effect on the dependent variable of GCG implementation in controlling the efficiency of operating and financial (YGCGEf).

Keywords: Good Corporate Governance (GCG); financial accounting; accounting management (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijefaa:v:10:y:2018:i:1:p:32-45

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