Ilya Avianti, Ilya
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PRIVATISASI BUMN DAN PENEGAKAN GOOD CORPORATE GOVERNANCE DAN KINERJA BUMN Avianti, Ilya
KINERJA Vol 10, No 1 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i1.919

Abstract

Privatization of State Owned Companies (BUMN) represents government efforts in orderto improve performance of such companies through ownership and transfer of control to other parties (private sectors). However, this privatization, in fact, has not yet been able to increase profitability and maintain good corporate governance. The efforts to create effectiveness and efficiency of such companies could be done by enhancing public ownership, enforcing corporate governance principles, and empowering role of audit committee and independent director/commissioner.Keywords: Privatization, State Owned Companies, Corporate Governance Enforcement andPerformance
Determinants of Asset Management Effectiveness and Its Impact on The Fairness of The Asset Presentation syaifudin, mohamad; ritchi, hamzah; avianti, ilya
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.29351

Abstract

This study aims to analyze asset management effectiveness and its impact on the fairness of the presentation of assets in the local government balance sheet. This research was conducted in 2019 with respondents who were the goods management apparatus at local government organizations in 27 local government in West Java Province. A total of 172 questionnaires were distributed and filled out by the goods management apparatus using the google form application. This research method uses quantitative methods with multiple linear regression equation models with the help of SPSS software. The results of this study indicate the effectiveness of the performance of asset management can be influenced by the commitment of the leadership, the competence of goods management employees, internal control, application of regional asset management information systems. The performance of regional asset management also has an impact on the fairness of the presentation of assets on the local government balance sheet.