This article describes a new idea of implementing Good University Governance (GUG). As a development of the Good Corporate Governance model, especially for higher educational institutions, GUG must be implemented differently among universities, colleges, and academies. This research aims to answer the hypotheses of the implementation of GUG to carry out quality and accountable education management using descriptive analysis and prove that those are implemented differently in any type of private higher education using Analysis of Variance (ANOVA). The population of this study was all private higher education institutions covering universities, colleges, and academies in Jakarta, Indonesia, selected by using the purposive sampling method. Good University Governance is measured using five dimensions: transparency, accountability, responsibility, independence, and fairness. Based on the questionnaires' results, Good University Governance has been well implemented in Universities, Colleges, and Academies. Our proposal allows for improvement in implementing GUG in the dimensions of Accountability, Responsibility, and Independence. Since there are differences in the application, those are more appropriate for universities with comprehensive management. Meanwhile, those are necessary to make simpler rules for colleges and academics, considering that the management span is not as complex as universities. The new method effectiveness evaluation is confirmed by ANOVA calculation that has significantly less than 5%. This differentiation of rules improves GUG implementation more accurately and can be used by policymakers to make different regulations for colleges and academies.
When companies solve financial distress, there are efforts made by companies such as accounting methods, changing accounting estimation, policies, and shifting periods of costs or revenues. Companies also often carry out strategies in dealing with deferred taxes or tax payments, both of which are done is a form of earnings management This study aims to discuss the effect of financial distress and tax motivation on earnings management in transportation service companies approved in the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique. From a population of 35 companies, based on the criteria chosen 9 companies were selected as samples. Data processing using panel data regression method. Based on the selection model, the fixed effect is chosen as the analysis model to be used. The results of the study concluded that financial distress determines a significant positive effect on earnings management while tax motivation does not involve earnings management
The aim of this study is analyzed the factors which influence the performance of the state civil servants (ASN / PNS) who work in the Regional Asset and Financial Management Agency in the Special Region of Yogyakarta. The object of this study are ASN because their performance was assumed not clearly detected. In this study their performance will be linked to work environment, motivation, discipline and work experience. The ASN who have long work experience, high motivation and high discipline resulted good performance. The study uses a moderation variable testing model. The Work Environment as a moderating variable that moderates the effect of the independent variable (motivation, discipline and work experience) on the dependent variable (performance). Work Environment is a working condition and facility faced by ASN. If the work environment is comfortable, ASN will be motivated to work well, so that performance is also high. Experienced ASNs tend to learn a lot from their experience so that their performance is higher. If the ASN is experienced and in a comfortable work environment, the performance will be higher. Likewise, if the ASN has a high level of motivation and discipline and is in a comfortable work environment, the performance will be even higher. The study was conducted by distributing questionnaires to ASN in the area of the Regional Financial and Asset Management Agency in all districts and cities of Wilayah DIY. Data obtained using multiple regression. The results of the data analysis show that the work environment has an effect on ASN performance. The work environment variable also moderates the relationship between work experience and performance.
Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, kepemilikan manajerial, dan covid-19 terhadap nilai perusahaan. Subjek dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2021. Jumlah sampel penelitian sebanyak 13 perusahaan yang diperoleh dengan metode purposive sampling. Pengujian dilakukan menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa perencanaan pajak dan kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan, sedangkan covid-19 berpengaruh negatif terhadap nilai perusahaan. Secara simultan, perencanaan pajak, kepemilikan manajerial, dan covid-19 berpengaruh terhadap nilai perusahaan. Berdasarkan hasil penelitian, investor perlu melakukan analisis yang tepat mengenai kinerja perusahaan, sehingga dapat meminimalisir risiko yang akan diperoleh investor dalam mengambil suatu keputusan.
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