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Cyrillius Martono

Universitas Katolik Widya Mandala Surabaya

Author-ID : 316662

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERAN PEMANGKU KEPENTINGAN PADA PENERAPAN TATA KELOLA KORPORAT USAHA MIKRO KECIL DAN MENENGAH KOTA SURABAYA Nugraheni, Bernadetta Diana; Martono, Cyrillius
Jurnal Akuntansi Kontemporer Vol 11, No 1 (2019)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

In general, the implementation of MSMEs has not implemented good organizational governance, especially in the principles of transparency and accountability. This study aims to examine and analyze the roles and responsibilities of stakeholders, especially the owners and managers of MSMEs in implementing organizational governance, in the city of Surabaya. This research is an exploratory study with survey design. Population and sample of this study took UMKM in the city of Surabaya. The results of this study can be concluded that the principle of transparency as a whole has not been realized properly. On the principle of accountability related to responsibility in compiling reports on organizational activities and the implementation of monitoring and evaluation of the work of employees can be said to be quite good. While the principle of responsibility as a whole is said not to materialize. On the principle of independence, the authority to coordinate daily operational tasks does not materialize. And on the principle of reasonableness indicates that there are still management interventions from the owner / family

Pengaruh Struktur Kepemilikan Saham dan Struktur Dewan Komisaris terhadap Kinerja Perusahaan Martono, Cyrillius; Sina, Siprianus Salvatore
Jurnal Akuntansi Kontemporer Vol 3, No 2 (2011)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Shareholding structure and the structure of the board of commissioners that are the focus in this study were (1) the internal ownership structure (insider ownership), which share ownership by managers and commissioners, (2) stock ownership by blockholders, ie individuals and or institutions that own shares company by 5% or more, (3) the proportion of independent commissioners (outside board), and (4) the size of the board of commissioners (board size). In determining the structure of share ownership and the board structure as the application of corporate governance mechanisms, firms are always faced with the question of costs (cost) and benefits (benefits). As a result, the company could substitute the level of use of the mechanism of the shareholding structure and board structure of the board of commissioner such a way to balance the marginal cost and marginal benefit. Hence the hypothesis proposed in this research are: (l) the company doing the substitution between ownership structure and the structure of the board, (2) ownership structure and the board structure significantly influence the performance of the company. Companies that were sampled in this research is a registered company in Indonesia Stock Exchange in 2008. Based on purposive sampling acquired 100 companies are used as a sample. Testing the first hypothesis is done by using two stages least squared while the second hypothesis testing is done using ordinary least squared. The results of testing the first hypothesis suggests that companies in Indonesia has yet to substitute between ownership structure and the structure of the board of commissioners. Except found that internal ownership but also turns positive effect on the proportion of independent commissioners. The second hypothesis as not entirely proven. However, it was found that the presence of blockholders apparently significant effect on company performance. Researchers then expected to find a proxy or a variable and more precise control for the study still found a model that does not fit. Keywords: board size, blockholders, insider ownership, outside shareholders.

ANALISIS PENERAPAN TATA KELOLA KORPORAT PADA INDUSTRI PRODUK TEKSTIL KECIL DAN MENENGAH DI PEKALONGAN Nugraheni, Bernadetta Diana; Martono, Cyrillius
Jurnal Akuntansi Kontemporer Vol 12, No 2 (2020)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

A good management inside acompany will result a good performance and it is also applicable in small medium enterprise (SME). SME must implement good corporate governance (GCG) principle which are transparency, accountability, responsibility, independency, fairness and equality. The aim of this research is to study and analyze the implementation of the GCG which would be linked to those 5 principles mentioned before. The object of this research is taking sample of SME in textile industries in Pekalongan, Center of Java. With 96 respondents, using Cluster Analysis method and utilizing score table, it can be understood that the implementation of GCG in this industry is far below expectation which is around 50% and 48% who already implement it. The responsibility principle is the most implemented in this industry followed by independency, fairness and equality principle. Whereas transparency and accountability are the worst to be implemented. From the differentiating test it can be conclude that transparency principle is showing the most difference between all the respondents clusters.

Co-Authors Bernadetta Diana Nugraheni Bernadetta Diana Nugraheni Cahyadi, Cahyadi Agung Caroline Illene Hari Darsono Gesti Memarista Herlina Yoka Roida Prabowo, F.X. Agus Joko Waluyo ROSALINA WIJAYANTI Sina, Siprianus Salvatore Susilawati Cicilia Laurentia Tania, Ivon Natasia

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